NZ Taxation Legislation Handbook 2022

New Zealand Taxation 2022 Legislation Handbook is the essential legislative resource for accounting and taxation law students, and a companion text to New Zealand Taxation 2022 – Principles, Cases and Questions.

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;

• Taxation Review Authorities Act 1994;

• The Australia-New Zealand Double Tax Agreement (reproduced in full);

• Determination E12: Persons excused from complying with section EA 3

of the Income Tax Act 2007;

• KiwiSaver Act 2006;

• Interpretation Act 1999; and

• Other related legislation.

Cross-references to New Zealand Taxation 2022 – Principles, Cases and Questions

commentary are provided for all relevant provisions.