GST - A Practical Guide (9th Edition)

Author Alastair McKenzie

Alastair McKenzie’s GST — A Practical Guide is widely considered to be the authoritative New Zealand text on goods and services tax. In addition to covering the broad framework and operation of GST in New Zealand, the book provides in-depth coverage of special problem areas and contentious issues regarding the application of the Goods and Services Tax Act 1985.

The ninth edition has been comprehensively updated to incorporate the new legislative regimes for input tax, apportionment of input tax, adjustments and the zero-rating of land transactions which came into force in 2011. It also encompasses other legislative developments, case law and IRD rulings and statements that have been released since the publication of the eighth edition in 2008.

Contents Includes:

Number of pages: 473

Contents include:

Charging GST 
Zero-rated supplies 
Exempt supplies 
Supply, time and value 
Special cases 
Registration 
Administration of the tax 
Returns and payment of tax 
Accounting basis 
Calculation of tax payable 
Documentation 
Specific transactions 
Special issues

Product Includes:

Author Alastair McKenzie

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