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The Student Master Tax Guide provides students with a straightforward approach to New Zealand tax law that includes practical examples and concise summaries of legislation, cases and IRD rulings affecting the 2015/16 and future tax years. The commentary is concise and easy to read. Some of the more significant changes covered include: new rules requiring tax information to be supplied on the sale and purchase of land a bright-line test requiring tax to be paid on gains from land bought and sold within two years new rules allowing companies to cash out their tax losses from research and development (R&D) expenditure tax deductions for certain black hole business expenditure clarification of the position of bodies corporate and registration for GST changes to the KiwiSaver rules. SAVE 15%: This title can also be ordered as part of the New Zealand Student Tax Pack 1. The pack includes the following two volumes: New Zealand Master Tax Guide for Students New Zealand Tax Legislation for Students To order the pack for only $166.60 (plus GST and delivery) call 0800 500 224.


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