The Master Tax Guide, New Zealand’s most popular tax handbook, contains practical examples and concise summaries of legislation, cases and IRD rulings including statements affecting the 2009/10 and future tax years. The commentary is concise and easy to read.

All aspects of taxation are covered, including international tax, GST, duties, child support, ACC and student loans. Fully updated to 1 January 2010, the Guide also includes:

• a FREE copy of New Zealand Depreciation Rates
• a FREE CD-ROM containing the entire guide

Recent legislative changes covered include:

• the Taxation (Business Tax Measures) Act 2009, which amended various legislative thresholds with the intention of alleviating compliance costs for SMEs
• the Taxation (Budget Tax Measures) Act 2009
• the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009, which resulted in new international taxation rules, new associated persons tests, changes in the tax treatment of stapled stock instruments with debt components and many other amendments
• the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009
• changes in FBT and UOMI rates and personal tax rates.

Product Includes:

• 1 Volume
• New Zealand Depreciation Rates book
• CD-ROM containing the entire text