Author Description

"Foundations of New Zealand Taxation Law provides a clear and concise introduction to the policy, principles and practice underpinning New Zealand's complex taxation system. The 2017 edition has been completely revised and updated for new developments in income tax and GST law, and includes two new chapters on saving schemes and personal services income. Written by a team of academics and industry experts, the text provides a famework for students and new practitioners who need a succinct and easy-to-read explanation and analysis of tax law. User-friendly examples, diagrams and tables are included throughout the book to clarify the law and assist the reader in understanding key principles. To assist students with exam preparation, the book includes a set of study questions at the end of each chapter linked to the specific topics covered in that chapter"--Publisher information.