New Zealand master tax guide : 2024 / CCH editors.

Wellington: CCH New Zealand Limited, 2024

2024 edition.

202961

Income tax -- New Zealand.

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

Corporation tax -- New Zealand.

The Master Tax Guide, New Zealand’s most popular tax guideBook, is a concise and coherent explanation of the legislation, cases and Inland Revenue rulings and policy affecting the 2023-24 and future tax years. New and proposed changes covered in this edition include: ▪ further changes to the bright-line test, including updating the rollover relief provisions ▪ introduction of a build-to-rent exemption under the residential interest limitation rules ▪ broad reaching cross-border worker reforms which amend the PAYE, FBT and ECST rules to allow more flexibility for employers ▪ introducing special tax treatment for expenditure for distribution networks ▪ introducing 3 new exemptions for the purposes of FBT related to employee transport ▪ new dual resident rules for companies, including changes to the loss grouping, imputation credit account and consolidation rules ▪ amendments to the corporate migration rules ▪ amendments to the domestic dividend rules ▪ introduction of a clear rule for debt-equity swaps under the financial arrangements rules ▪ remediation of the foreign trust rules ▪ introduction to the new “listed services” rules ▪ flood and cyclone relief measures, including extension of the donation of trading stock rules

Includes bibliographical references and index.

9781775474982

1 online resource (2008 pages) : digital