Staples provides regularly updated detailed coverage of income tax, tax administration and GST issues. Tax Rates Guide provides easy access to all the frequently used tax rates, tax tables, and depreciation rates. Both guides are frequently updated during the year.

About the Authors

• Therese Turner, Principal, Turner & Associates
• Craig Macalister, Tax Partner, Crowe Horwath
• Lin Mei Tan, Associate Professor, School of Accountancy, Massey University

Staples & Tax Rates Guide

• Comprehensive recent and future developments in tax;
• Coverage of all aspects of tax, using a unique A-Z format for unrivalled simplicity;
• Commentary on farming, forestry, fishing, property and land;
• Depreciation rates;
• Examples, flowcharts and relevant references to leading tax cases;
• Income Tax Act comparative table (Income Tax Act 2004 and Income Tax Act 2007);
• A tax calendar for the current tax year;
• Comprehensive, easy-to-use cross-referencing between tax legislation and commentary.

CONTENTS

• Accident Compensation
• Advertising
• Agency
• Armed Forces and Police
• Assessments
• Associated Persons and Relatives
• Avoidance
• Bad Debts and Bad Debts Reserves
• Bankruptcy
• Binding Rulings
• Building Societies
• Business
• Charities
• Child Support
• Companies
• Companies — Amalgamation
• Companies — Consolidation
• Compensation and Damages
• Conduit Tax Relief
• Cook Islands and Niue
• Cooperatives, Statutory Producer Boards, Mutual Associations, Clubs, and Societies
• Core Provisions — Purpose and Application
• Deductions
• Depreciation
• Disputes and Challenges Procedures
• Dividends
• Donations and Subscriptions
• Double Tax Agreements
• Duties and Levies
• Electronic Commerce
• Emissions Trading
• Employee Allowances
• Employment Relationship
• Employee Share Purchase Schemes
• Entertainment Expenditure
• Exempt and Excluded Income
• Family Assistance
• Farmers
• Farmers’ Income Equalisation Scheme
• Film Industry
• Financial Arrangements
• Financial Relief
• Fishing Industry
• Forestry and Timber
• Franchises, Licences and Trade Ties
• Fringe Benefit Tax
• Goods and Services Tax
• Goodwill
• Government Grants and Suspensory Loans
• Group Investment Funds
• Hire Purchase Agreements
• Imputation
• Income
• Income Assigned or Alienated
• Income — When Derived
• Income from New Zealand and Foreign Sources
• Income Year and Balance Date
• Inland Revenue
• Inland Revenue Investigation Procedures
• Insurance Industry
• Insurance Policies
• Interest
• International Tax Regime
• KiwiSaver
• Land Leases and Rentals
• Land Sales
• Leased Assets
• Legal Expenses
• Look-through Companies
• Losses
• Maori Authorities
• Matrimonial and Relationship Property
• Mining Companies and Operators
• Motor Vehicles
• Non-residents and Absentees
• Non-resident Investors
• Non-resident Withholding Tax
• Official Information and Secrecy
• Partnerships
• Patents and Patent Rights
• PAYE
• PAYE Intermediaries
• Payment and Collection of Tax
• Penalties and Interest
• Pensions and Annuities
• Portfolio Investment Entities (PIEs)
• Prepayments
• Provisional and Terminal Tax
• Qualifying Companies
• Racing and Trotting
• Rates of Tax
• Records of Taxpayers
• Refunds and Transfer of Excess Tax
• Repairs and Maintenance
• Research and Development
• Residence
• Resident Withholding Tax
• Restrictive Covenants and Exit Inducements
• Returns of Income
• Royalties
• Salaries and Wages
• Schedular Payments
• Share Sales
• Shipping and Seafaring
• State Organisations and Local Authorities
• Student Loans
• Superannuation
• Tax Credits
• Trading Stock
• Travelling Expenses
• Trusts and Estates
• Unclaimed Money
• Unit Trusts
• Tax Calendar
• Binding Rulings
• Depreciation Rates

Tax Rates Guide

• Assessable Income
• Allowable Deductions
• Depreciation Rates
• Foreign Currency Exchange Rates
• Motor Vehicle Mileage Rates
• Tax Treaty Countries
• Foreign Investment Funds
• Prepayment Adjustment Exemptions
• Livestock Values
• Income Tax Rates – Individuals
• Income Tax Rates – Companies and Other Entities
• Personal Tax Credits
• Family Scheme Tax Credits
• Provisional Tax
• PAYE Rates and Tables
• ACC Levies and Rates
• Student Loan Repayments
• Child Support Thresholds
• Resident Withholding Tax Rates
• Non-resident Withholding Tax Rates
• ESCT and RSCT Rates
• PIE Prescribed Investor Rates
• Penalties and Use-of-money Interest
• Fringe Benefit Tax
• Goods and Services Tax
• Tax Calendar
• Historical Exchange rates
• Historical Livestock values and costs
• PAYE tables
• ACC employer premium rates tables
• Archived Tax Rates Guide