The world has changed a lot in the last thirty years, but New Zealand’s tax system hasn’t. Since the 1980s New Zealand’s taxation policy has remained the same, despite substantial economic and social changes. The system may be familiar, but is it fair? Deborah Russell and Terry Baucher’s lively analysis shows why answers to this question cut to the heart of whether New Zealand can be considered an egalitarian country. Drawing on the latest evidence and using plain language, they explore thorny issues such as the taxation of housing, multinationals and inequality between generations. The remedies proposed in this short book will help change the way New Zealanders think about tax in the twenty-first century.

The two-volume 7th edition of the highly regarded GARROW AND FENTON'S LAW OF PERSONAL PROPERTY IN NEW ZEALAND provides in-depth coverage of personal property securities as well as all other types of personal property. The 7th edition enlarges the role of previous editions, examining recent developments in a wholly modern context. The only comprehensive and completely up-to-date treatment of the topic of personal property in New Zealand. The two-volume work comprises over 2000 pages of commentary, allowing for in-depth treatment of the relevant topics. Continuation of a well-known and long-established book in the New Zealand market. A must-have title for anyone practising in a commercial or general practice. Written by Dr Roger Fenton, a highly regarded expert in this area of law. Volume 1 covers all types of personal property and includes detailed commentary on ownership of goods or tangible things, fixtures, gifts, bailment, liens, ships (including maritime liens), choses in action, and special forms of choses in action and incorporeal property. It also includes an overview of personal property securities.

Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.

Consolidates the following legislation to 1 January 2013: Tax Administration Act 1994; Taxation Review Authorities Act 1994; Stamp and Cheque Duties Act 1971 (Pt VIB only: approved issuer levy provisions); International Tax Agreements. A comprehensive summary of amendments, detailed history notes and indexes are included.

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.