Foundations of New Zealand taxation law 2020 / Stephen Barkoczy, Vicki Ammundsen, Allan Bullot, Vivian Cheng, Carla Cross, Craig Elliffe, Ranjana Gupta, Melinda Jone, Mark Keating, Andrew Maples, Emma Marr, Lisa Marriott, Rizwana Saheed, Adrian Sawyer, Peter Scott, Grant Sidnam, Jagdeep Singh-Ladhar, Lee Treadaway, Peter Vial.

Includes bibliographical references and index.

"Foundations of New Zealand Taxation Law provides a clear and concise introduction to the policy, principles and practice underpinning New Zealand's complex taxation system. The 2018 edition has been completely revised and updated for new developments in income tax and GST law, and includes a new chapter entitled "The Capital-Revenue Distinction". Written by a team of academics and industry experts, the text provides a framework for students and new practitioners who need a succinct and easy-to-read explanation and analysis of tax Law. User-friendly examples, diagrams and tables are included throughout the book to clarify the Law and assist the reader in understanding key principles."--Publisher information.