TY  - BOOK
TI  - New Zealand Taxation 2021 legislation handbook: selected legislative provisions
T2  - New Zealand Taxation,
SN  - 9781990018114
U1  - 343.9304 23  
PY  - 2020///]
CY  - Wellington, N.Z.
PB  - Thomson Reuters
KW  - Taxation
KW  - Law and legislation
KW  - New Zealand
N1  - Companion volume to: New Zealand Taxation 2021: Principles, Cases and Questions; Includes bibliographical references and index; 1. Core tax legislation -- 2. Duties and levies legislation -- 3. Other legislation -- 4. Determinations
N2  - "New Zealand Taxation Legislation Handbook 2021 is the essential legislative resource for accounting and taxation law students, and a companion text to New Zealand Taxation Principles, Cases and Questions 2021.  This handbook features important provisions from a range of taxation-related legislation, including:  Income Tax Act 2007; Tax Administration Act 1994; Goods and Services Tax Act 1985; The Australia-New Zealand Double Tax Agreement (reproduced in full); Interpretation Act 1999; Taxation Review Authorities Act 1994; Kiwisaver Act 2006; Determination E12: Persons excused from complying with section EA 3 of the Income Tax Act 2007; and Other related legislation. Cross-references to New Zealand Taxation Principles, Cases and Questions 2021 commentary are provided for all relevant provisions." -- Publisher
ER  -