A two-volume set consolidating the Income Tax Act 2007 up to 1 April 2020. Includes a comprehensive summary of amendments, detailed history notes and indexes.

An Act to restate, with minor changes, certain enactments relating to income tax. Explanatory notes to assist in the understanding of this Act are available separately (ISBN 9780105603078). A table of origins and a table of destinations are also available in a separate volume (ISBN 9780105635055). Royal assent, 20th March 2005

The Income Tax Act 2007 is consolidated to 1 January 2013 and includes a comprehensive summary of amendments, detailed history notes and indexes.

"Fundamentals of Income Taxation sets out the basics of income tax law in New Zealand, concentrating on substantive rules of the tax system with limited attention to procedural and administrative matters. It provides the reader with an understanding of the structure and main provisions of the Income Tax Act 2007, revenue law in its political and economic context, and the practical problems in resolving tax cases. This textbook offers summaries and conceptual analysis of statutory provisions and cases relating to them.This textbook does not provide a broad-based grounding in all aspects of revenue law, but instead deals with the core concepts of the law of income taxation as applicable to individuals and businesses. Split into six distinct parts, Fundamentals of Income Taxation covers: Essentials of income tax and its administration; The characteristics of income; Treatment of income in the tax regime; Distinguishing capital/revenue and taxable/non-taxable; Deductions; and Tax avoidance concepts, legislation, and historic and contemporary approaches"--Back cover.