New Zealand goods and services tax legislation : 2025 / CCH editors.

Wellington: CCH New Zealand Limited, 2025

2025 edition.

202963

Income tax -- New Zealand.

Income tax -- Law and legislation -- New Zealand.

Corporation tax -- New Zealand.

This edition of the New Zealand Goods and Services Tax Legislation fully consolidates the Goods and Services Tax Act 1985 to 1 April 2025, incorporating amendments from all legislation to that date and including the Taxation (Annual Rates for 2024-25, Emergency Response, and Remedial Measures) Act 2025. Key amendments include: zero-rating services provided directly in connection with temporarily imported commercial vessels providing greater flexibility for GST-registered taxpayers to have alternative dates approved by the Commissioner as their taxable period end dates clarifying agreed adjustment methods and limitations on adjustments amending the rules relating to associated persons and secondhand goods deductions amending the timing of GST on accommodation supplied through electronic marketplaces providing certain underlying suppliers who make supplies of listed services through an electronic marketplace the option to include the flat-rate credit as assessable income in their income tax returns technical amendments relating to the platform economy a range of other remedial measures. The book contains: the Goods and Services Tax Act 1985 a comprehensive summary of amendments extensive history notes a detailed index.

Includes bibliographical references and index.

9781775475170

1 online resource (592 pages) : digital