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Income Tax in New ZealandNew Income Tax Book

Income Tax in New Zealand will be the first major in-depth treatment of income tax law since the 1976 edition of Molloy on Income Tax. It will be a new addition to Brookers treatise series, which includes The Law of Torts in New Zealand, Constitutional and Administrative Law in New Zealand, Civil Remedies in New Zealand, and Equity and Trusts in New Zealand. It is the perfect companion to the annual Staples Tax Guide, which remains New Zealand’s preferred first point of reference for practitioners on all tax issues.

Income Tax in New Zealand is the authoritative single volume reference for tax practitioners, lawyers, accountants, law and commerce students seeking to understand income tax law as it applies in New Zealand, under the Income Tax Act 1994.

The authors come from a range of academic and tax practice backgrounds. Their aim is to encourage a deeper appreciation and understanding of the New Zealand tax system by providing detailed analysis of its legal interpretation and practical application.

Author Team:
  • Garth Harris
    LLB (Hons) Mjur (Auck)
    Barrister and Solicitor of the High Court of New Zealand
    Associate-Professor, Department of Commercial Law
    University of Auckland (1975 - 1999)
  • Dr Chris Ohms
    BCom LLM (Hons) PhD (Auck)
    Barrister and Solicitor of the High Court of New Zealand
    Associate-Professor Auckland University of Technology
  • Casey Plunket
    LL (Hons)/BCA (VUW), LLM (Mich)
    Barrister and Solicitor of the High Court of New Zealand
    Partner, Chapman Tripp Sheffield Young (Auckland)
    Part-time Lecturer, Department of Commercial Law, University of Auckland
  • Audrey Sharp
    BA, MA (Hons), Dip Teach, MTaxS (Hons) (Auck)
    Senior Tutor, Department of Commercial Law, University of Auckland
  • Nigel Smith
    BCom MTaxS (Hons) (Auck)
    Chartered Accountant
    Director, NSA Limited

This substantial book is usefully divided into six distinct parts, covering 29 chapters. This text begins with an overview of the legislation's scheme and history. It then launches into a detailed treatment of the legal framework to put the principles of tax and their practical application in context.

Contents:

Part A - Income Tax in New Zealand; An Overview

  • Introduction
  • The Legal Framework - Theory and Practice

Part B - The Tax Base

  • The Tax Base, An Overview
  • Business Income
  • Income from Employment
  • Income from Equity
  • Fringe Benefits
  • Income from Personal Property
  • Income from Real Property
  • Allowable Deductions
  • Prohibited Deductions
  • Depreciation
  • Tax Accounting: General Principles
  • Tax Accounting: Inventory
  • Tax Accounting: Financial Accruals
  • International Tax: Residence, Credits and Related Topics
  • New Zealand’s International Tax Regimes
  • Taxation of Non-Residents
  • Taxable Income

Part C - The Tax Entity

  • The Taxation of Entities - a Framework and Overview
  • Individuals, Partnerships and Associations
  • Trusts
  • Companies
  • Other Entities

Part D - Assessments and Collection

  • Assessment and Collection

Part E - Tax Avoidance

  • Avoidance

Part F - Tax Administration

  • Tax Administration
  • Disputes Resolution
  • Penalties

This book will be released at the end of August 2004.

How to Order
Order your copy of Income Tax in New Zealand today.

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© Brookers Ltd.  30 June 2004