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New Zealand Goods and Services Tax Legislation 2015

New Zealand Goods and Services Tax Legislation 2015 (EPUB ebook)


Fully consolidates the Goods and Services Tax Act 1985 to 1 January 2015. A comprehensive summary of amendments, history notes and full index are included. Changes over the past 12 months include: the addition of a new "wash-up" provision that applies when an asset, previou...sly subject to the apportionment provisions, changes its use to fully taxable or fully non-taxable extending the zero rating rules to services carried out on tools used solely to manufacture goods that will be exported clarification that the zero rating rules for land encompass the assignment and surrender of interests in land, as well as the procurement of an existing lease a retrospective change that allows GST-registered purchasers of land to claim an input tax credit if the transaction was erroneously zero rated a change to the definition of tax residency an extension of the definition of "hire purchase" an amendment of the definition of "retirement accommodation" changes to the definition of "taxable activity" affecting directors and board members a tweaking of the rules that allow non-residents to register and claim input tax on purchases the introduction of transitional rules affecting earlier changes to the definitions of "commercial dwelling" and "dwelling".
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ISBN 9781775471011
Published 16 Jan 2015
Publisher CCH New Zealand
Available in EPUB format
Software Read in Browser or Adobe Ebook Compatible Device
Language en

Full details for this title

ISBN-13 9781775471011
Stock Available
Status Wheelers ePlatform
Publisher CCH New Zealand
Imprint CCH New Zealand Limited
Published 16 Jan 2015
Publication Country New Zealand New Zealand
Format EPUB ebook
Author(s) By CCH
Category Law
Taxation Law
NZ, Maori & Pasifika
New Zealand & Related
Number of Pages 384
Dimensions Not specified
Dewey Code Not specified
Weight Not specified - defaults to 0g
Interest Age Adults / General
Reading Age Adults / General
NBS Text National Law: Professional
ONIX Text Professional and scholarly