tax annuals 2012

THOMSON REUTERSTAX ANNUALS 2012

2 www.thomsonreuters.co.nz/catalogue

KEY FEATURES• Coverage of all aspects of tax, using

a unique A–Z format for unrivalled simplicity.

• Commentary on farming, forestry, fi shing, property and land.

• Depreciation rates.• A comprehensive list of all charities

approved as donee organisations by Inland Revenue.

• Examples, fl owcharts and relevant references to leading tax cases.

• Income Tax Act comparative table (Income Tax Act 2004 and Income Tax Act 2007).

• Comprehensive, easy to use cross-referencing between tax legislation and commentary.

KEY FEATURES• Staples Tax Guide 2012. Staples is

the essential reference on New Zealand income tax and GST issues. It contains plain English in-depth commentary on legislation, Inland Revenue policy, compliance procedures and judicial decisions.

• New Zealand Tax Rates Guides. This provides you with quick facts and rates such as depreciation rates, foreign currency exchange rates, income tax rates, ACC levies, list of deductible charities, GST and FBT rates, 2012/13 Tax Calendar, and much more.

• Core tax legislation annotated to 31 March 2011 including: - Income Tax Act 2007 - Income Tax Act 2004 - Goods and Services Tax Act 1985 - Tax Administration Act 1994 - Taxation Review Authorities Act

1994.• Indexed and hyperlinked throughout

to make it easy to use and navigate.

STAPLES TAX GUIDE 201272ND EDITION

John Veal, Therese Turner, Craig Macalister

Now in its 72nd annual edition, Staples Tax Guide 2012 is the essential reference on New Zealand income tax and GST issues. It contains in-depth commentary on legislation, Inland Revenue policy, compliance procedures and judicial decisions.

Staples Tax Guide 2012 provides you with the latest legislation and case law for the income tax year ending 31 March 2012.

STAPLES TOOLKIT 2012

John Veal, Therese Turner, Craig Macalister

Staples Toolkit 2012 is a comprehensive, standalone annual CD reference library ideal for anyone who deals with New Zealand’s complex tax system.

AUTHORSJohn Veal, Senior Lecturer, School of Accounting, Finance and Law, The Open Polytechnic of New Zealand

Therese Turner, Principal, Turner & Associates Chartered Accountants

Craig Macalister, New Zealand Institute of Chartered Accountants

PRINT EDITIONISSN 1175 8571 Price $144 + GSTPublished Mid-April 2012Code 30012 (Single Edition) 3000A (Standing Order)

ONLINE EDITION (NEW PRODUCT)Published Mid-April 2012 Price $144 (Single User)Code 300OL

AUTHORSJohn Veal, Senior Lecturer, School of Accounting, Finance and Law, The Open Polytechnic of New Zealand

Therese Turner, Principal, Turner & Associates Chartered Accountants

Craig Macalister, New Zealand Institute of Chartered Accountants

Published Mid-April 2012 Price $240 + GSTCode T3A12

STAPLES TOOLKIT 2012 + STAPLES TAX GUIDE 2012Published Mid-April 2012 Price $360Code T3C12

ISSN 1175-8570

9

771175 857003

11


Now in its 72nd edition, Staples Tax Guide 2012 is the essential reference point for all work on New Zealand income tax and GST issues. It contains in-depth commentary on legislation, Inland Revenue policy, compliance procedures, and judicial decisions.

Key features include:• Coverage of all aspects of tax, using a unique A–Z format for unrivalled simplicity;• Commentary on farming, forestry, fi shing, property, and land;• Depreciation rates;• A comprehensive list of all charities approved as donee organisations by Inland Revenue;• Examples, fl owcharts, and relevant references to leading tax cases;• Income Tax Act comparative table (Income Tax Act 2004 and Income Tax Act 2007); and • Comprehensive, easy-to-use cross-referencing between tax legislation and commentary.

Thomson Reuters also publishes: Brookers Tax Service (online), Tax Examples and Scenarios newsletter, Taxation Today, and the Brookers Tax Legislation Handbook Series: Goods and Services Tax Act 1985; Income Tax Act 2007; Tax Administration Act 1994 and Taxation Review Authorities Act 1994; Tax Regulations, Determinations and Double Tax Agreements.

www.thomsonreuters.co.nz

STAPLES TAX GUIDE

201272ND EDITION

STAPLES TAX GUIDE

201272ND EDITION

The New Zealand guide to tax practice for the complete income tax year ending 31 March 2012

STAPLES TAX GUIDE

201272ND EDITION

JOHN VEAL, THERESE TURNER

& CRAIG MACALISTER

JOHN VEAL, THERESE TURNER & CRAIG MACALISTER

ISSN 1175-8570

9

771175 857003

11


Now in its 72nd edition, Staples Tax Guide 2012 is the essential reference point for all work on New Zealand income tax and GST issues. It contains in-depth commentary on legislation, Inland Revenue policy, compliance procedures, and judicial decisions.

Key features include:• Coverage of all aspects of tax, using a unique A–Z format for unrivalled simplicity;• Commentary on farming, forestry, fi shing, property, and land;• Depreciation rates;• A comprehensive list of all charities approved as donee organisations by Inland Revenue;• Examples, fl owcharts, and relevant references to leading tax cases;• Income Tax Act comparative table (Income Tax Act 2004 and Income Tax Act 2007); and • Comprehensive, easy-to-use cross-referencing between tax legislation and commentary.

Thomson Reuters also publishes: Brookers Tax Service (online), Tax Examples and Scenarios newsletter, Taxation Today, and the Brookers Tax Legislation Handbook Series: Goods and Services Tax Act 1985; Income Tax Act 2007; Tax Administration Act 1994 and Taxation Review Authorities Act 1994; Tax Regulations, Determinations and Double Tax Agreements.


STAPLES TAX GUIDE

201272ND EDITION

STAPLES TAX GUIDE

201272ND EDITION

The New Zealand guide to tax practice for the complete income tax year ending 31 March 2012

STAPLES TAX GUIDE

201272ND EDITION

JOHN VEAL, THERESE TURNER

& CRAIG MACALISTER

JOHN VEAL, THERESE TURNER & CRAIG MACALISTER

STAPLES TAX

The New Zealand guide to tax practice for the complete income tax year ending 31 March 2012The New Zealand guide to tax practice for the complete income tax year ending 31 March 2012

Thomson Reuters New Zealand Academic Catalogue Winter 2011 3

BROOKERS INCOME TAX ACT 2007 HANDBOOK 2012

Brookers Income Tax Act 2007 Handbook 2012 comes in an easily accessible two-volume series. It includes the Income Tax Act 2007, and has been consolidated to include all amendments made before 1 February 2012. This text also includes a summary of amendments to the Income Tax Act 2007 and a comprehensive subject index.

ISSN 1179-5980 Price $104 + GSTPublished March 2012 Code 0824

BROOKERS TAX ADMINISTRATION ACT 1994 AND TAXATION REVIEW AUTHORITIES ACT 1994 HANDBOOK 2012

Brookers Tax Administration Act 1994 and Taxation Review Authorities Act 1994 Handbook 2012 includes both of these Acts, and has been consolidated to include all amendments made before 1 February 2012. It also includes a summary of amendments and a comprehensive subject index.


BROOKERS TAX REGULATIONS, DETERMINATIONS AND DOUBLE TAX AGREEMENTS HANDBOOK 2012

Brookers Tax Regulations, Determinations, and Double Tax Agreements Handbook 2012 includes tax Regulations, Orders in Council, Determinations and Double Tax Agreements, and has been consolidated to include all amendments made before 1 February 2012. It also includes a summary of amendments.


BROOKERS GST ACT 1985 HANDBOOK 2012

Brookers Goods and Service Tax Act 1985 Handbook 2012 includes the GST Act 1985 and GST Orders, and has been consolidated to include all amendments made before 1 February 2012. It also includes a summary of amendments to the GST Act 1985 and a comprehensive subject index.


BROOKERS A–Z OF DEPRECIATION RATES HANDBOOK 2012

Brookers A–Z of Depreciation Rates Handbook 2012 offers detailed and accurate tax and accounting information. It is an easy to follow guide which allows you to view and compare the offi cial IRD rates using an A-Z format as well as listed by industry and asset categories. It contains assets purchased both before and after 1 April 2005.

ISSN 1178-9816 Price $42 + GSTPublished February 2012 Code 0841

Brookers A–Z of Depreciation Rates

Handbook

Brookers

A–Z of D

epreciation Rates

Hand

book

Brookers A–Z of Depreciation Rates Handbook 2012 is an easy-to-follow guide which allows you to view and compare the official IRD rates, listed by industry and asset categories. It contains assets purchased both before and after 1 April 2005.

Brookers A–Z of Depreciation Rates Handbook 2012 is one of five tax works that are part of the Brookers Legislation Handbook series. Other titles in this series include:

• Brookers Income Tax Act 2007 Handbook 2012• Brookers Goods and Services Tax Act 1985 Handbook 2012• Brookers Tax Administration Act 1994 and Taxation Review Authorities Act 1994 Handbook 2012• Brookers Tax Regulations, Determinations and Double Tax Agreements Handbook 2012

Brookers Legislation Handbooks are readily accessible and convenient versions of legislation in a practice area of law. Practitioners, students and anyone who needs to refer to a particular area of law on a regular basis will find these handbooks invaluable.

ISSN 1178-9816

9

771178 981002

11

2012

2012

Brookers Goods and Services Tax Act 1985 Handbook 2012 is one of five tax works that are part of the Brookers Legislation Handbook series. Other titles in this series include:

• Brookers Income Tax Act 2007 Handbook 2012• Brookers Tax Administration Act 1994 and Taxation Review Authorities Act 1994 Handbook 2012• Brookers Tax Regulations, Determinations and Double Tax Agreements Handbook 2012• Brookers A–Z of Depreciation Rates Handbook 2012


ISSN 1179-6014

9

771179 601008

11

Brookers Goods and Services

Tax Act 1985 HandbookConsolidated to 1 February 2012

20122012

Brookers

Good

s and Services

Tax Act 1985 H

andb

ook

Brookers Income Tax Act 2007 Handbook 2012 includes the Income Tax Act 2007 (consolidated to 1 February 2012) in two volumes.

Brookers Income Tax Act 2007 Handbook 2012 is one of five tax works that are part of the Brookers Legislation Handbook series. Other titles in this series include:

• Brookers Goods and Services Tax Act 1985 Handbook 2012• Brookers Tax Administration Act 1994 and Taxation Review Authorities Act 1994 Handbook 2012• Brookers Tax Regulations, Determinations and Double Tax Agreements Handbook 2012• Brookers A–Z of Depreciation Rates Handbook 2012


Volume 1

Summary of AmendmentsIncome Tax Act 2007 (2007 No 97)Preliminary ProvisionsPart A Purpose and interpretationPart B Core provisionsPart C IncomePart D DeductionsPart E Timing and quantifying rulesPart F Recharacterisation of certain transactionsPart G Avoidance and non-market transactionsPart H Taxation of certain entitiesPart I Treatment of tax losses

Volume 2

Income Tax Act 2007 (2007 No 97) continuedPart L Tax credits and other creditsPart M Tax credits paid in cashPart O Memorandum accountsPart R General collection rulesPart Y Definitions and related mattersPart Z Repeals, amendments, and savings SchedulesSubject Index to the Income Tax Act 2007


ISSN 1179-5980

9

771179 598018

11

Brookers Income Tax Act 2007

HandbookVolume 1

Parts A to I

Consolidated to 1 February 2012

Volume 1

Parts A to I

20122012

Brookers

Income Tax A

ct 2007 H

andb

ook

Brookers Income Tax Act 2007 Handbook 2012 includes the Income Tax Act 2007 (consolidated to 1 February 2012) in two volumes.

Brookers Income Tax Act 2007 Handbook 2012 is one of five tax works that are part of the Brookers Legislation Handbook series. Other titles in this series include:

• Brookers Goods and Services Tax Act 1985 Handbook 2012• Brookers Tax Administration Act 1994 and Taxation Review Authorities Act 1994 Handbook 2012• Brookers Tax Regulations, Determinations and Double Tax Agreements Handbook 2012• Brookers A–Z of Depreciation Rates Handbook 2012


Volume 1

Summary of AmendmentsIncome Tax Act 2007 (2007 No 97)Preliminary ProvisionsPart A Purpose and interpretationPart B Core provisionsPart C IncomePart D DeductionsPart E Timing and quantifying rulesPart F Recharacterisation of certain transactionsPart G Avoidance and non-market transactionsPart H Taxation of certain entitiesPart I Treatment of tax losses

Volume 2

Income Tax Act 2007 (2007 No 97) continuedPart L Tax credits and other creditsPart M Tax credits paid in cashPart O Memorandum accountsPart R General collection rulesPart Y Definitions and related mattersPart Z Repeals, amendments, and savings SchedulesSubject Index to the Income Tax Act 2007


ISSN 1179-5980

9

771179 598025

11

Brookers Income Tax Act 2007

HandbookVolume 2

Parts L to Schedules


2012

Volume 2

Parts L to Schedules

2012

Brookers

Income Tax A

ct 2007 H

andbook

Brookers Tax Administration Act

1994 and Taxation Review Authorities Act 1994 Handbook


Brookers

Tax Adm

inistration Act 1994 and

Taxation Review

Authorities A

ct 1994 H

andbook

Brookers Tax Administration Act 1994 and Taxation Review Authorities Act 1994 Handbook 2012 is one of five tax works that are part of the Brookers Legislation Handbook series. Other titles in this series include:

• Brookers Income Tax Act 2007 Handbook 2012• Brookers Goods and Services Tax Act 1985 Handbook 2012• Brookers Tax Regulations, Determinations and Double Tax Agreements Handbook 2012• Brookers A–Z of Depreciation Rates Handbook 2012


20122012 2012


Brookers Tax Regulations, Determinations,

and Double Tax Agreements Handbook


Bro

okers

Tax Reg

ulations,

Determ

inations,

and D

oub

le Tax A

greem

ents H

andb

oo

k

2012

Brookers Tax Regulations, Determinations, and Double Tax Agreements Handbook 2012 includes the following:

• Tax Regulations and Orders in Council• Accrual Determinations• Fair Dividend Rate Determinations• Financial Arrangement Determination• Livestock Determinations

— National Average Market Values of Specified Livestock Determinations— National Standard Costs for Specified Livestock Determinations

• Miscellaneous Determinations• Income Tax Act Exemptions• International Tax Disclosure Exemptions• Double Tax Agreements

Brookers Tax Regulations, Determinations, and Double Tax Agreements Handbook 2012 is one of five tax works that are part of the Brookers Legislation Handbook series. Other titles in this series include:

• Brookers Income Tax Act 2007 Handbook 2012• Brookers Goods and Services Tax Act 1985 Handbook 2012• Brookers Tax Administration Act 1994 and Taxation Review Authorities Act 1994 Handbook 2012• Brookers A–Z of Depreciation Rates Handbook 2012


ISSN 1179-6006

9

771179 600001

11

BROOKERS TAX LEGISLATION HANDBOOK SERIES

4 www.thomsonreuters.co.nz/catalogue

BROOKERS COMPANY AND SECURITIES LAW HANDBOOK 2012

Thomson Reuters

Brookers Company and Securities Law Handbook 2012 consolidates in two volumes the key legislation relevant to the areas of company and securities law.

With 24 chapter thumbtabs and six blanks for your own reference, a comprehensive subject index and an alphabetical list of legislation, this portable and convenient handbook ensures quick and easy access to the information you need.

ISSN 1177 8288 Price $145 + GSTPublished March 2012 Code 0847

2012

Brookers Company and Securities

Law HandbookVolume 1

2012

Brookers Company and Securities Law Handbook 2012 consolidates in two volumes the key legislation relevant to the areas of company and securities law. Volume 1 includes:

Brookers Company and Securities Law Handbook 2012 is part of the Brookers Handbook Series. These handbooks are readily accessible and convenient versions of legislation in a practice area of law. Practitioners, students and anyone who needs to refer to a particular area of law on a regular basis will find these handbooks invaluable.

• Summary of Amendments• Anti-Money Laundering and Countering Financing

of Terrorism (Cross-border Transportation of Cash) Regulations 2010*

• Anti-Money Laundering and Countering Financing of Terrorism Act 2009

• Commerce (Clearance Validation) Amendment Act 2001

• Commerce Act (Fees) Regulations 1990• Commerce Act 1986• Companies (Maximum Priority Amount) Order 2009• Companies (Voluntary Administration) Regulations

2007• Companies Act 1993• Companies Act 1993 Liquidation Regulations 1994• Companies Act 1993 Regulations 1994• Companies Reregistration Act 1993• Companies Reregistration Regulations 1994• Co-operative Companies (Forms) Regulations 1996• Co-operative Companies Act 1996• Corporations (Investigation and Management) Act

1989• Corporations (Investigation and Management)

Orders• Financial Reporting (Fees and Forms) Regulations

2007• Financial Reporting Act 1993• Financial Reporting Exemption Notices• Financial Reporting Order 1994• Financial Transactions Reporting (Interpretation)

Regulations 2008• Financial Transactions Reporting (Prescribed

Amount) Regulations 2010*• Financial Transactions Reporting Act 1996• High Court Rules [companies provisions]

• Incorporated Societies Act 1908• Incorporated Societies Regulations 1979• Insolvency (Cross-border) Act 2006• Insurance (Prudential Supervision) Act 2010*• Insurance (Prudential Supervision) Regulations

2010*• Insurance Companies (Ratings and Inspections) Act

1994• Insurance Companies (Ratings) Regulations 1995• Limited Partnerships Act 2008• Limited Partnerships Regulations 2008• Ministerial Directive Letter Under Section 35 of the

Overseas Investment Act 2005• Notice Facilitating Australian Investment in New

Zealand• Notice of Exemption for Citibank N.A• Notice of Exemptions From Farm Land Offer

Criterion Pursuant to Section 20 of the Overseas Investment Act 2005

• Notices of Approved Financial Reporting Standards• Overseas Investment Act 2005• Overseas Investment Regulations 2005• Partnership Act 1908• Personal Property Securities Act 1999• Personal Property Securities Regulations 2001• Receiverships Act 1993• Takeovers (Fees) Regulations 2001• Takeovers Act 1993• Takeovers Code Approval Order 2000• Takeovers Code Exemption Notices• Unit Trusts Act 1960

*New to this edition

Bro

okers

Co

mp

any and

Securities Law

Hand

bo

ok


Volume 1

ISSN 1177-8288

9

771177 828018

11

2012

Brookers Company and Securities

Law HandbookVolume 2

2012

Brookers Company and Securities Law Handbook 2012 consolidates in two volumes the key legislation relevant to the areas of company and securities law. Volume 2 includes:

Brookers Company and Securities Law Handbook 2012 is part of the Brookers Handbook Series. These handbooks are readily accessible and convenient versions of legislation in a practice area of law. Practitioners, students and anyone who needs to refer to a particular area of law on a regular basis will find these handbooks invaluable.

• Summary of Amendments• Authorised Futures Dealers Notices• Authorised Futures Exchange Notices• Financial Advisers (Code of Professional Conduct

for Authorised Financial Advisers) Notice 2010*• Financial Advisers (Disclosure) Regulations 2010*• Financial Advisers (Fees) Regulations 2010*• Financial Advisers Act 2008• Financial Advisers Exemption Notices*• Financial Service Providers (Appointment of Reserve

Scheme) Order 2010*• Financial Service Providers (Dispute Resolution—

Reserve Scheme Fees) Rules 2010*• Financial Service Providers (Dispute Resolution—

Reserve Scheme) Rules 2010*• Financial Service Providers (Exemptions)

Regulations 2010*• Financial Service Providers (Fees and Levy)

Regulations 2010*• Financial Service Providers (Registration and

Dispute Resolution) Act 2008• Financial Service Providers (Registration)

Regulations 2010*• Financial Service Providers and Financial Advisers

Transitional Regulations 2010*• Futures Contracts Notices• Futures Industry (Client Funds) Notice 1991• Futures Industry (Client Funds) Regulations 1990• Notices of Revocation of Approval to Act as a

Statutory Supervisor and/or Trustee under the Securities Act 1978

• Secret Commissions Act 1910• Securities (Fees) Regulations 1998• Securities (Moratorium) Regulations 2009• Securities (Mutual Recognition of Securities

Offerings—Australia) Regulations 2008• Securities Act (Contributory Mortgage) Regulations

1988

• Securities Act 1978• Securities Act Exemption Notices• Securities Markets (Disclosure of Relevant Interests

by Directors and Officers) Regulations 2003• Securities Markets (Fees) Regulations 2003• Securities Markets (Insider Trading Exemption—

Futures Contracts) Regulations 2010*• Securities Markets (Investment Advisers and

Brokers) Regulations 2007• Securities Markets (Market Manipulation)

Regulations 2007• Securities Markets (NZAX Conduct Rules Approval)

Order 2003• Securities Markets (Substantial Security Holders)

Regulations 2007• Securities Markets Act 1988• Securities Markets Act Exemption Notices• Securities Regulations 2009• Securities Transfer (Approval of Austraclear New

Zealand Electronic Registries Interface System) Order 2010*

• Securities Transfer (Approval of FASTER System) Order 2001

• Securities Transfer (Approval of System for Electronic Transfer of Securities on Australian Stock Exchange) Order 1997

• Securities Transfer (Authorised Public Securities Dealers) Notice 1992

• Securities Transfer Act 1991• Sharebrokers Act 1908

• Table of Statutes and Regulations for Volumes 1 and 2

• Index to Volumes 1 and 2

*New to this edition

Bro

okers

Co

mp

any and

Securities Law

Hand

bo

ok


Volume 2

ISSN 1177-8288

9

771177 828025

11

BROOKERS CONTRACT AND COMMERCIAL LAW HANDBOOK 2012

Thomson Reuters

Contains a collection of consolidated contract, commercial and intellectual property legislation drawn from Brookers New Zealand Law Partner electronic database.

This portable, convenient handbook ensures quick, easy access to the information you need. Practitioners who need to refer to a specifi c area of commercial law will fi nd this handbook to be invaluable.

ISSN 1177 827X Price $93 + GSTPublished March 2012 Code 0846

2012

Brookers Contract and Commercial

Law HandbookIncluding Intellectual Property Law

2012

Brookers Contract and Commercial Law Handbook 2012 consolidates in one volume the key legislation relevant to the areas of contract, commercial and intellectual property law. This handbook includes:

• Summary of Amendments• Arbitration (International Investment Disputes) Act

1979• Arbitration Act 1996• Bills of Exchange Act 1908• Carriage of Goods Act 1979• Cheques Act 1960• Commerce Act (Fees) Regulations 1990• Commerce Act 1986• Consumer Guarantees Act 1993• Contracts (Privity) Act 1982• Contractual Mistakes Act 1977• Contractual Remedies Act 1979• Copyright (Application to Other Countries) Order

1995• Copyright Act 1994• Credit (Repossession) Act 1997• Credit Contracts and Consumer Finance (Student

Loan Contract Exemption) Regulations 2010• Credit Contracts and Consumer Finance Act 2003• Credit Contracts and Consumer Finance

Regulations 2004• Disputes Tribunals Act 1988• Door to Door Sales Act 1967• Electronic Transactions Act 2002• Electronic Transactions Regulations 2003• Fair Trading Act 1986• Financial Advisers (Code of Professional Conduct

for Authorised Financial Advisers) Notice 2010• Financial Advisers (Disclosure) Regulations 2010• Financial Advisers (Fees) Regulations 2010• Financial Advisers Act 2008• Financial Service Providers (Dispute Resolution—

Reserve Scheme Fees) Rules 2010• Financial Service Providers (Dispute Resolution—

Reserve Scheme) Rules 2010• Financial Service Providers (Exemptions)

Regulations 2010• Financial Service Providers (Fees and Levy)

Regulations 2010• Financial Service Providers (Registration and

Dispute Resolution) Act 2008

• Financial Service Providers (Registration) Regulations 2010

• Financial Service Providers and Financial Advisers Transitional Regulations 2010

• Flags, Emblems, and Names Protection Act 1981• Frustrated Contracts Act 1944• Geographical Indications (Wine and Spirits

Registration Act 2006• Illegal Contracts Act 1970• Insurance Intermediaries Act 1994• Insurance Law Reform Act 1977• Insurance Law Reform Act 1985• Layby Sales Act 1971• Limited Partnerships Act 2008• Major Events Management Act 2007• Major Events Management Regulations 2008• Mercantile Law Act 1908• Minors’ Contracts Act 1969• Motor Vehicle Sales Act 2003• Motor Vehicle Sales Regulations 2003• Partnership Act 1908• Patents Act 1953• Personal Property Securities Act 1999• Personal Property Securities Regulations 2001• Privacy Act 1993• Property Law Act 2007• Regulations made under the Fair Trading Act 1986

– Consumer Information Standards– Product Safety Standards

• Sale of Goods (United Nations Convention) Act 1994

• Sale of Goods Act 1908• Trade Marks Act 2002• Unsolicited Electronic Messages Act 2007• Unsolicited Electronic Messages Regulations 2007• Unsolicited Goods and Services Act 1975• Wages Protection and Contractors’ Liens Act

Repeal Act 1987

This handbook also includes: • Table of Statutes and Regulations• Subject Index

Bro

okers

Co

ntract and

Co

mm

ercial Law

Hand

bo

ok

ISSN 1177-827X

9

771177 827004

11


Brookers Contract and Commercial Law Handbook 2012 is part of the Brookers Handbook Series. These handbooks are readily accessible and convenient versions of legislation in a practice area of law. Practitioners, students and anyone who needs to refer to a particular area of law on a regular basis will find these handbooks invaluable.

COMPANY AND COMMERCIAL LAW HANDBOOKS

OTHER TAX PRODUCTS

TAXATION TODAY

Taxation Today is an easy-to-read monthly magazine for everyone who needs to keep up to date with topical issues on New Zealand taxation.

Written by experts working in all fi elds of taxation, this magazine provides a practical and informative update on current issues, trends, recent decisions and rulings, and proposed legislation – both in New Zealand and in relevant overseas jurisdictions.

ISSN 1178-2277 Price $340 + GSTIssues 11 per year Code 90139

TAX EXAMPLES AND SCENARIOS

Shelly-Ann Brinkley and Phil Barlow (Hayes Knight)

Available in both hardcopy and online, each monthly issue of Tax Examples and Scenarios is based around a topical issue in taxation. The clear and concise layout allows subscribers to scan the information quickly and easily identify situations and solutions which are applicable to their clients. Our online offering gives you access to the complete archive of all previous issues.

The information is subject to an extensive review by other Hayes Knight partners and employees.

Price $567 + GST (Online) $420 + GST (Hardcopy)Issues 11 per year Code T7210 (Online) T7212 (Hardcopy)

TAXATION TODAYNOVEMBER 2011 | ISSUE 46

VENTURE CAPITAL IS THE NEW GST INPUT TAX APPORTIONMENT REGIME

AN IMPROVEMENT?

JUDICIAL REVIEW AT HOME AND ABROAD Two Recent Cases in New Zealand and the United Kingdom

USE OF MONEY INTEREST: A FAIR DEAL FOR TAXPAYERS? Fiscal Implications, Objectives and Rate Setting

OVERSEAS SUPERANNUATION SCHEMES REVISITED: WHERE TO NOW?

The Tax Position of New Migrants with Accrued Superannuation Interests

ALERT24 – TAXATION

The Alert24 – Taxation email alert and online database provide you with all the latest developments in key areas of New Zealand taxation including: Accounting and Auditing, Duties, GST, Income Tax, IRD, and Superannuation.

KEY FEATURES• Customise email format, timing and

content.• An ‘easy to search’ online archive

providing subscribers with access to all previous news items.

• Direct linkage to BriefCase (our premier database of NZ case law) if you are a current BriefCase subscriber.

Price $240 + GST (Online)Updates Daily Code T7185

Thomson Reuters New Zealand Academic Catalogue Winter 2011 5

TITLE CODE QUANTITY PRICE (INCL GST)

Staples Tax Guide 2012 Standing Order 3000A $159.85

Staples Tax Guide 2012 Single Edition 30012 $159.85

Staples Tax Guide 2012 Online 300OL $159.85

Staples Toolkit 2012 T3A12 $276.00

Staples Toolkit 2012 + Staples Tax Guide 2012 T3C12 $414.00

Brookers Income Tax Act 2007 Handbook 2012 0824 $119.60

Brookers Goods and Services Tax Act 1985 Handbook 2012 0825 $92.00

Brookers Tax Administration Act 1994 and Tax Review Authorities Act 1994 Handbook 2012 0826 $39.10

Brookers Tax Regulations, Determinations, and Double Tax Agreements Handbook 2012 0827 $46.00

Brookers A–Z of Depreciation Rates Handbook 2012 0841 $48.30

Brookers Company and Securities Law Handbook 2012 0847 $166.75

Brookers Commercial Law Handbook 2012 0846 $106.95

Taxation Today 90139 $391.00

Tax Examples and Scenarios (Online) T7210 $652.05

Tax Examples and Scenarios (Hardcopy) T7212 $483.00

Alert 24 – Taxation T7185 $276.00

Subtotal

P&H $8.74

TOTAL

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