000			01988nam a2200349 i 4500
001			on1370189898
003			OCoLC
005			20230307143306.0
008			230215s2022 nz f 001 0 eng d
020			_a9781990018862
020			_a1990018866
035			_a(OCoLC)1370189898
040			_aZ5A _beng _erda _cZ5A _dATU
245	0	0	_aNew Zealand Taxation 2023 legislation handbook.
246	3		_aNew Zealand taxation twenty twenty three
246	3	0	_aLegislation Handbook
264		1	_aWellington, N.Z. : _bThomson Brookers, _c[2022]
264		4	_c©2022
300			_aix, 1869 pages ; _c24 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdacontent
338			_avolume _bnc _2rdacontent
490	1		_aNew Zealand Taxation, _x1177-276X
500			_aCompanion volume to: New Zealand Taxation 2023: Principles, Cases and Questions.
504			_aIncludes bibliographical references and index.
505	0		_a1. Core tax legislation -- 2. Duties and levies legislation -- 3. Other legislation -- 4. Determinations.
520			_aNew Zealand Taxation Legislation Handbook 2023 is the essential legislative resource for accounting and taxation law students, and a companion text to New Zealand Taxation Principles, Cases and Questions 2023. 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. Commentary is provided for all relevant provisions. --Publisher
650		0	_aTaxation _xLaw and legislation _zNew Zealand. _9370938
650		0	_aTaxation _zNew Zealand. _9584453
830		0	_aNew Zealand taxation. _x1177-276X
942			_2ddc _cB
999			_c1814233 _d1814233