| Description |
1 online resource (1886 p.) |
| Contents |
Intro -- New Zealand Taxation 2022 Legislation Handbook -- User Information -- User Information -- Key Features -- Legislation Currency Date -- Free Thomson Reuters ProView® eBook -- Thomson Reuters Technical Care -- Queries? -- Contents -- Alphabetical List of Legislation -- 1 Core Tax Legislation -- Income Tax Act 2007 (2007 No 97) -- A 1 Title -- A 2 Commencement -- Part A Purpose and interpretation (s AA 1 to s AA 4) -- AA 1 Purpose of Act -- AA 2 Interpretation -- AA 3 Definitions -- AA 4 Crown bound -- Part B Core provisions (s BA 1 to s BH 1) -- Subpart BA Purpose (s BA 1) |
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BA 1 Purpose -- Subpart BB Income tax and resulting obligations (s BB 1 to s BB 3) -- BB 1 Imposition of income tax -- BB 2 Main obligations -- BB 3 Overriding effect of certain matters -- Subpart BC Calculating and satisfying income tax liabilities (s BC 1 to s BC 8) -- BC 1 Non-filing and filing taxpayers -- BC 2 Annual gross income -- BC 3 Annual total deduction -- BC 4 Net income and net loss -- BC 5 Taxable income -- BC 6 Income tax liability of filing taxpayer -- BC 7 Income tax liability of person with schedular income -- BC 8 Satisfaction of income tax liability |
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Subpart BD Income, deductions, and timing (s BD 1 to s BD 4) -- BD 1 Income, exempt income, excluded income, nonresidents' foreign-sourced income, and assessable income -- BD 2 Deductions -- BD 3 Allocation of income to particular income years -- BD 4 Allocation of deductions to particular income years -- Subpart BE Withholding liabilities (s BE 1) -- BE 1 Withholding liabilities -- Subpart BG Avoidance (s BG 1) -- BG 1 Tax avoidance -- Subpart BH Double tax agreements (s BH 1) -- BH 1 Double tax agreements -- Part C Income (s CA 1 to s CZ 40) -- Subpart CA General rules (s CA 1) |
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CA 1 Amounts that are income -- Subpart CB Income from business or trade-like activities (s CB 1 to s CB 36) -- Business generally -- CB 1 Amounts derived from business -- CB 2 Amounts received on disposal of business assets that include trading stock -- Schemes for profit -- CB 3 Profit-making undertaking or scheme -- Personal property -- CB 4 Personal property acquired for purpose of disposal -- CB 5 Business of dealing in personal property -- Land -- CB 6A Disposal within 10 years: bright-line test for residential land -- CB 6 Disposal: land acquired for purpose or with intention of disposal |
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CB 7 Disposal: land acquired for purposes of business relating to land -- CB 8 Disposal: land used for landfill, if notice of election -- CB 9 Disposal within 10 years: land dealing business -- CB 10 Disposal within 10 years: land development or subdivision business -- CB 11 Disposal within 10 years of improvement: building business -- CB 12 Disposal: schemes for development or division begun within 10 years -- CB 13 Disposal: amount from major development or division and not already in income -- CB 14 Disposal: amount from land affected by change and not already in income |
| Summary |
New Zealand Taxation Legislation Handbook 2022 is the essential legislative resource for accounting and taxation law students, and a companion text to New Zealand Taxation Principles, Cases and Questions 2022 |
| Notes |
Description based upon print version of record |
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CB 15 Transactions between associated persons |
| Form |
Electronic book
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| ISBN |
9781990018688 |
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1990018688 |
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