New Zealand Master Tax Guide - 2005 Author:CCH Tax Law Editors New Zealand's most popular tax handbook is an essential reference for tax practitioners, students and anyone involved in business in New Zealand. Designed for ease of use, this edition contains practical worked examples and concise summaries of legislation, cases and IRD rulings and statements affecting the 2004/05, as well as future, income yea... more »rs. The commentary, written by tax experts, is concise and easy to read. Tables show tax and depreciation rates and due dates.
The 2005 New Zealand Master Tax Guide is the first of its genre to include user-friendly features specifically added to cater for policy changes enacted by the Income Tax Act 2004 and other amending legislation. Legislative references to both the Income Tax Act 2004 and the Income Tax Act 1994 are included in a separate law-line at the beginning of each paragraph. A glossary has been produced, at the end of the book, comparing terminology from the two Acts