GST in New Zealand / general editors, Judge Paul Barber, Professor John Prebble ; authors, Grant Pearson, Mark Keating, Craig Macalister.

Includes bibliographical references and index.

OVERVIEW OF GST: -- Introduction -- Reporting to Inland Revenue and filing returns -- Tax invoices, credit and debit notes -- Miscellaneous -- Dates and amounts at a glance -- An introduction to GST terms and concepts. TECHNICAL COMMENTARY: -- Registration -- Cancellation of registration -- Supplies and the imposition of GST -- Time of supply -- The value of a supply -- Exports and imports -- The principles of exempt and zero-rated supplies -- Exempt supplies -- Zero-rated supplies -- Associated persons -- Input tax deductions -- Adjustments and apportionment -- Calculation and assessment of GST -- Disputing GST liability -- Enforcement powers and recovery of GST by Inland Revenue -- Tax avoidance -- Interest, penalties and offences. PRACTICAL GUIDE: -- How to register for GST, including the choices to make -- How to complete GST returns -- Land transactions: zero-rating, dwelling and curtilage -- Mortgagee sales -- Use: residential rentals, holiday homes, rest homes, etc -- Concurrent uses of land -- Relationship property transfers -- Deceased estates -- Sale of a business -- Going concern sales -- Adjustments: taxable and non-taxable use of assets -- Insurance -- GST treatment of litigation and out-of-court settlements -- Charities -- Import and export -- Motor vehicles used for business and private purposes -- Transactions with particular characteristics. APPENDIX: Goods and Services Tax Act 1985.

"GST in New Zealand 2017 Edition is the first annual updated edition of this significant new work designed to provide readers with in-depth commentary and practical advice and application of the law of GST in New Zealand." --Publisher's website