Books published by CCH New Zealand

This practical and up-to-date guide explains how to establish a charity and covers the key legal, tax and accounting issues associated with charitable organisations and amateur sports clubs in New Zealand. It provides useful commentary on a number of issues that remain unsettled,... including restrictions on political activities and the treatment of pastors and ministers. There are plenty of examples in the text to illustrate the application of the relevant principles to a wide spectrum of situations.
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This practical, plain-language guide outlines and explains the laws which govern all aspects of employment relations - including the duties and obligations of employers and employees, individual bargaining and employment agreements, collective bargaining and collective agreements..., health and safety, working hours, remuneration, holidays, termination, disputes and grievances, discrimination, information and privacy, and much more. Key decisions from the Employment Court, the Employment Relations Authority and other courts and tribunals are used to show how employment laws and agreements are interpreted and applied. The Guide is revised annually, so the law and decisions it reports are right up to date.
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Trustee Liability: What Every Trustee Needs to Know is a must-have for trustees, trust advisers and anyone involved with administering trusts. This practical text provides guidance for trustees on matters they should consider before accepting appointment as a trustee, examines... sources of trustee liability, and addresses options for limiting and mitigating liability. Fully updated for the Trusts Act 2019, this second edition makes extensive use of case law and practical questions and answers to illustrate the concepts discussed.
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The 2021 New Zealand Master Tax Guide is essential reading for accountants and lawyers advising on tax. It provides succinct yet comprehensive coverage of a wide range of tax topics for the tax generalist who needs to be kept up to date. The Guide covers all areas of New Zealand ...tax law and includes practical examples to help explain how concepts are applied in practice. KEY FEATURES - It contains concise summaries of legislation, cases and Inland Revenue rulings and statements affecting the 2020/21 and future tax years. - Practical examples are included to illustrate how common tax scenarios are applied in practice. - Tax calendars set out when payments are due. - The dates and rates sections allow the rate of tax thresholds, interest rates and depreciation rates to be worked out. The 2021 New Zealand Master Tax Guide will ensure you are up to date with the latest changes in tax, including: - tax relief and income measures contained in COVID-19 response legislation, including the reintroduction of depreciation for non-residential buildings, an increase in the provisional tax threshold, changes to the tax loss continuity rules, and a tax loss carry-back regime - the introduction of the wage subsidy and small business cashflow loan scheme in response to COVID-19 - broadening the refundability of research and development tax credits - proposed legislative changes, including specific deductibility provisions for feasibility expenditure, rules to govern purchase price allocations, and expansion of the regular pattern restrictions in the main home, residential and business premises exclusions.
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