GST- A Practical Guide - 10th Edition

Alastair McKenzie’s GST — A Practical Guide is widely considered to be the authoritative New Zealand text on goods and services tax. In addition to covering the broad framework and operation of GST in New Zealand, the book provides in-depth coverage of special problem areas and contentious issues regarding the application of the Goods and Services Tax Act 1985.The first part of the book sets out the broad framework and operation of GST in New Zealand.The second part provides in-depth coverage of difficult and contentious issues regarding the application of the Goods and Services Tax Act 1985. Topics tackled include: mortgagee sales, hire purchase, barter, nominations and assignments, discounts and refunds, rental properties, insurance, adjustments for mixed-use assets and periodic payments.Topics covered include:charging GSTzero-rated suppliesexempt suppliessupply, time and valuespecial casesregistrationadministrationreturns and paymentaccounting basiscalculation of tax payabledocumentationspecific transactions.The new edition has been comprehensively updated and includes:changes to the law allowing bodies corporate to become GSTregisterednew rules imposing GST on remote services supplied by non residentsthe regime allowing non-residents to register for and claim back GST, andthe GST rules that apply to mixed-use assets.The text is fully updated to include all case law and Inland Revenuerulings and statements released since the publication of the ninthedition in 2012.New commentary on legal servicesThe tenth edition contains new commentary dealing extensively with legal services and the associated GST issues that have arisen in practice. Specific topics include agency issues, zero rating, conveyancing and professional liability/indemnity.

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