New Zealand Income Tax Act 2007 2023

By CCH Editors

This 2-volume set consolidates the Income Tax Act 2007 to 1 April 2023.Volume 1 contains the Income Tax Act 2007 (Parts A-H) and a summary of 2022 and 2023 amendments to 1 April 2023. Incorporating amendments from all legislation to that date, key changes in this edition include:  the new build-to-rent exemption from the interest limitation rules  further tweaks to the bright-line test, providing limited rollover relief for trusts  amendments to the provisions on dual residency for companies  modification to the business continuity test  the FBT exemption for public transport fares, electric bicycles and scooters  reform of the PAYE, FBT, ESCT and NRCT rules for cross-border workers  amendments to the ICA rules when a member leaves a consolidated group  changes to the rules around Australian unit trusts  reorganisation and update of the definitions used in the land and interest limitation provisions.  Volume 2 contains the Income Tax Act 2007 (Parts I-Z), schedules and indexes to volumes 1 and 2.

By CCH Editors

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