GST in New Zealand 2020 Edition is the fourth annual updated edition of this significant work designed to provide readers with in-depth commentary and practical advice and application of the law of GST in New Zealand. With the guidance of General Editors, the late Judge Paul Barber and Professor John Prebble, the authors have written a book that is an invaluable source of information for:
(i) specialist and non-specialist lawyers, accountants and tax professionals whose practices require them to deal with this complex and constantly changing area of the law; and
(ii) law, accounting and business students and their teachers who need an authoritative teaching and learning resource. It will also be most helpful to persons interested in any aspect of GST.
The 2020 Edition has been thoroughly reviewed and updated. It includes:
• A new chapter on the features of the new regime relating to GST and low-value imports as a result of the introduction of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019.
It outlines the statutory framework and provides coverage of such topics as:
- distantly taxable goods supplied by New Zealand residents,
- the application of the rules to electronic marketplaces, merchants and redeliverers;
- how double taxation is prevented;
- the reverse charge (GST-registered recipient of distantly taxable goods returns the GST); vouchers;
- converting foreign currency amounts to New Zealand dollars;
- administration of the non-resident registration system; and
- holding records outside New Zealand and in a language other than English.
• New commentary on the treatment of vouchers in the cross-border supply of remote services regime.
• Many further topics, legislation updates and GST cases.
The text starts with a practical overview of key features of the GST system, has a full commentary on GST law, and then reviews the GST issues businesspeople and their professional advisers often encounter. A full copy of the Goods and Services Tax Act 1985 is included for handy reference.
The split between the analytical and practical sections of the book means it is easy to find the level of information you require, fast. The book has a dual view in that it gives understanding to a novice reader, and a deeper understanding of GST for more experienced readers.
The practical guides are written with businesspeople and their advisers in mind. These include guides for managing general GST compliance obligations, and information about the GST treatment of specific transactions.
As with other aspects of tax law, GST law is constantly evolving. GST in New Zealand 2020 Edition is designed to help you stay on top of GST as it shifts and moves.
Taxation – GST provides readers with in-depth commentary, practical advice and application of the law of GST in New Zealand.
Taxation – GST includes the key features of the GST system, a full commentary on GST law and a review of the GST issues that businesspeople and their professional advisers often encounter. A full copy of the Goods and Services Tax Act 1985 is also included.
Taxation – GST is drawn from GST in New Zealand by Grant Pearson, Mark Keating and Craig Macalister, with the guidance of General Editors Judge Paul Barber and Professor John Prebble.
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