Easy-to-use volume including all New Zealand's depreciation rates in table format, consolidated to 1 January 2013. An essential reference tool for tax practitioners, students and anyone involved in business.

Easy-to-use volume comprising all New Zealand's depreciation rates in table format, consolidated to 1 January 2019. An essential reference tool for tax practitioners, students and anyone involved in business.

Accompanies: New Zealand master tax guide : 2014.

Consolidates tax regulations, Orders in Council and determinations to 1 January 2013. Includes consolidated tables of depreciation rates and a summary of amendments.

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

The Master Tax Guide, New Zealand’s most popular tax handbook, contains practical examples and concise summaries of legislation, cases and IRD rulings and statements affecting the 2012/2013 and future tax years. The commentary is concise and easy to read. The new edition also includes discussion of various proposals introduced under the Taxation (Livestock Valuation, Assets Expenditure and Remedial Matters) Bill, including: proposed mixed use asset rules; new calculation methods for some foreign currency hedges; GST changes, including a new zero-rating rule; further livestock valuation changes.