"GST in New Zealand 2021 Edition is the fifth annual updated edition of this significant work that provides readers with in-depth commentary and practical advice and application of the law of GST in New Zealand. With the guidance of General Editors, the late Judge Paul Barber and Professor John Prebble, the authors have written a book that is an invaluable source of information for lawyers, accountants, tax professionals, law, tax and business academics and their student." -- Back cover