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GST: A Practical Guide, 11th Edition

GST: A Practical Guide, 11th Edition

  • 作者:
  • 出版商: CCH New Zealand
  • ISBN: 9781775474326
  • 出版时间 September 2023
  • 规格: Paperback
  • 适应领域: New Zealand ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥678.90

¥658.53 Save ¥20.37 (3%)

发货时间:大约 3 weeks
Extra 2-10 working days if shipping address outside Hong Kong
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Hong Kong: free delivery (order over HKD 1000)
  • 描述 
  • 详细

    GST — A Practical Guide is widely considered to be the authoritative New Zealand text on goods and services tax. In addition to covering the broad framework and operation of GST in New Zealand, the book provides in-depth coverage of special problem areas and contentious issues regarding the application of the Goods and Services Tax Act 1985.

    1. The first part of the book sets out the broad framework and operation of GST in New Zealand.
    2. The second part provides in-depth coverage of difficult and contentious issues regarding the application of the Goods and Services Tax Act 1985. Topics tackled include: mortgagee sales, hire purchase, barter, nominations and assignments, discounts and refunds, rental properties, insurance, adjustments for mixed-use assets and periodic payments.

    Topics covered include:

    • charging GST
    • zero-rated supplies
    • exempt supplies
    • supply, time and value
    • special cases
    • registration
    • administration
    • returns and payment
    • accounting basis
    • calculation of tax payable
    • documentation
    • specific transactions.

     

         

    The new edition has been comprehensively updated and includes:

    • changes to the legislation around crypto assets
    • significant changes to the adjustment and apportionment rules
    • modernisation of the rules regarding tax invoices, credit notes and debit notes
    • tweaks to the compulsory CZR rules
    • imposition of GST on off-shore suppliers of low-value goods to New Zealand
    • amendments to the GST grouping rules
    • refinements to the rules around associated person supplies and secondhand goods.

           

    The text is fully updated to include all case law, and Inland Revenue rulings and statements released since the publication of the tenth edition in 2017.

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