MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03929cam a2200457Li 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20221101225311.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
160309s2016 nz 000 0 eng d |
| 011 ## - LINKING LIBRARY OF CONGRESS CONTROL NUMBER [OBSOLETE] |
|---|
| Local cataloguing issues note |
MARC Score : 10200(19200) : OK |
| 011 ## - LINKING LIBRARY OF CONGRESS CONTROL NUMBER [OBSOLETE] |
|---|
| Local cataloguing issues note |
Direct Search Result |
| 011 ## - LINKING LIBRARY OF CONGRESS CONTROL NUMBER [OBSOLETE] |
|---|
| Local cataloguing issues note |
BIB MATCHES WORLDCAT |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0994123051 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780994123053 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0994120923 |
| Qualifying information |
pbk |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780994120922 |
| Qualifying information |
pbk |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(ATU)b14824140 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)946148772 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
Nz |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
NZNEP |
| Modifying agency |
ATU |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
u-nz--- |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.93055 |
| Edition number |
23 |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) |
|---|
| Classification number |
343.93055 DEF |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
De Freyne, Colin, |
| Relator term |
author. |
| 9 (RLIN) |
826288 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
GST law made easy / |
| Statement of responsibility, etc. |
author, Colin De Freyne ; consultant editor, Mark J Greening. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
[Auckland, New Zealand] : |
| Name of producer, publisher, distributor, manufacturer |
MyLawGuide LP, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[2016] |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Date of production, publication, distribution, manufacture, or copyright notice |
©2016 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
58 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
21 cm |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 505 00 - FORMATTED CONTENTS NOTE |
|---|
| Title |
Why read this book? -- |
| -- |
Law made easy -- |
| -- |
How to use this guide -- |
| -- |
GST basics -- |
| -- |
General obligations -- |
| -- |
Calculating GST liabilities -- |
| -- |
Rate of GST -- |
| -- |
Place of supply -- |
| -- |
Residence -- |
| -- |
Registration obligations -- |
| -- |
Areas of concern -- |
| -- |
Taxable activities -- |
| -- |
What is included or excluded? -- |
| -- |
Characteristics -- |
| -- |
Supplies and taxable supplies -- |
| -- |
Types of supply -- |
| -- |
Taxable supplies -- |
| -- |
Time of supply -- |
| -- |
Invoices and tax invoices -- |
| -- |
Credit and debit notes -- |
| -- |
Exempt and zero-rated supplies -- |
| -- |
Exempt supplies -- |
| -- |
Financial services -- |
| -- |
Donated goods to a non-profit body -- |
| -- |
Accommodation in a dwelling -- |
| -- |
Zero-rated supplies -- |
| -- |
Goods -- |
| -- |
Services -- |
| -- |
Going concerns -- |
| -- |
Compulsory zero-rating (CZR) -- |
| -- |
Output tax deductions -- |
| -- |
General framework -- |
| -- |
Secondhand goods -- |
| -- |
Bad debts -- |
| -- |
Apportionment -- |
| -- |
Usage percentage -- |
| -- |
Adjustment periods -- |
| -- |
Adjustments -- |
| -- |
Return filing and payment of GST -- |
| -- |
Filing obligations -- |
| -- |
GST returns -- |
| -- |
Accounting basis -- |
| -- |
Specific GST provisions -- |
| -- |
GST groups -- |
| -- |
Branches -- |
| -- |
Unincorporated bodies -- |
| -- |
Agents -- |
| -- |
Nominees -- |
| -- |
Companies with insufficient assets to pay GST -- |
| -- |
Amalgamations -- |
| -- |
GST on low-value imported goods -- |
| -- |
General provisions -- |
| -- |
Record keeping -- |
| -- |
Avoidance -- |
| -- |
Proposed changes -- |
| -- |
FAQs. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"GST impacts on most businesses that buy or sell goods and services. Over a third of Government tax revenue comes from GST. It is a tax on gross supplies and therefore its impact is large, being charged in addition to transaction values which may already be high. Consequently, it is characterised by significant room for error. New Zealand's GST system is recognised as one of the best value added tax systems in the world. As tax systems go, it is a relatively straightforward system that enables many New Zealand small and medium business managers to complete their own GST returns. However, changes to business operations and tax law open up traps for the unwary. GST Law Made Easy will help businesses avoid unintended consequences and alert business owners as to when professional advice is required. It is a practical guide for business operators and professional advisers to obtain a good overview of the GST system. Written in an easy to understand style, it highlights practical issues and risks that are frequently encountered by businesses."--Publisher's website. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Value-added tax |
| Geographic subdivision |
New Zealand |
| 9 (RLIN) |
579914 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| General subdivision |
Law and legislation |
| Geographic subdivision |
New Zealand |
| 9 (RLIN) |
370938 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Greening, Mark J., |
| Relator term |
editor. |
| 9 (RLIN) |
837707 |
| 776 18 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Record control number |
(OCoLC)945200288 |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
|---|
| a |
.b14824140 |
| b |
11-07-17 |
| c |
17-02-16 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Book |
| 945 ## - LOCAL PROCESSING INFORMATION (OCLC) |
|---|
| a |
343.93055 DEF |
| g |
1 |
| i |
A541170B |
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cmain |
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$60.00 |
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| x |
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.i1348462x |
| z |
22-03-16 |
| 945 ## - LOCAL PROCESSING INFORMATION (OCLC) |
|---|
| a |
343.93055 DEF |
| g |
1 |
| i |
A541157B |
| j |
0 |
| l |
cmain |
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22-03-16 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
(3)b |
| -- |
(3)c |
| Operator's initials, OID (RLIN) |
07-04-16 |
| Cataloger's initials, CIN (RLIN) |
m |
| First date, FD (RLIN) |
a |
| -- |
eng |
| -- |
nz |
| -- |
0 |
