Author Description

First volume contains the full text of the Income Tax Act 1994 and all other statutes, Regulations and Orders in Council which currently affect the imposition and collection of income tax and land tax in New Zealand. Second volume contains the Income Tax Act Parts N--Y and schedules, The Tax Administration Act 1994, The Taxation Review Authorities Act 1994. Third volume contains Regulations and Orders in Council, as well as current accrual determination and double tax agreements. The volumes incorporate all enactments and amendments made before 1 January 1997.