Introduction to New Zealand Taxation

Product overview

Introduction to New Zealand Taxation has been written to respond to the course requirements of TAXN 201 (Victoria University of Wellington) and covers a selection of topics related to New Zealand income tax law and practice. The book should also be of relevance to similar courses at other institutions covering Introductory Taxation in New Zealand.

The study of income tax is conceptually very different to the study of financial accounting and economics, and this text provides an overview of these key areas of difference.

Key topics examined in Introduction to New Zealand Taxation include:

resolving the lack of a consistent theoretical base for taxation with regards to novel accounting or economic events
understanding and applying the capital revenue boundary
responding to the distinctions between legal form and substance.

Table Of Contents
Introduction
Chapter One: What is Taxation?
Chapter Two: Overview of the Current New Zealand Tax System
Chapter Three: What is Income? The Accounting, Economic and Legal Concept of Income
Chapter Four: Business Income
Chapter Five: Income from Personal Property
Chapter Six: Taxable Land Transactions
Chapter Seven: Personal Services Income
Chapter Eight: Allowable Deductions
Chapter Nine: Depreciation
Chapter Ten: Tax Avoidance
Chapter Eleven: Tax Planning
Chapter Twelve: Buying and Selling a business
Chapter Thirteen: Introduction to International Tax
Chapter Fourteen: Goods and Services Tax

About the Author(s)
David Dunbar is an Associate Professor in the School of Accounting and Commercial Law at Victoria University of Wellington. Among his areas of research and teaching interest are international taxation of multinational companies investing into New Zealand, New Zealand multinationals investing outside New Zealand, tax planning and anti-avoidance legislation, taxation of private companies, and taxation of equity investments and investment vehicles.