New Zealand Master Tax Guide for Students 2024

By CCH Editors

Providing a straightforward approach to New Zealand tax law, this guide covers all legislative and case law developments up to 31 December 2023, including:  further changes to the bright-line test, including updating the rollover relief provisions  introduction of a build-to-rent exemption under the residential interest limitation rules  broad reaching cross-border worker reforms which amend the PAYE, FBT and ECST rules to allow more flexibility for employers  introducing new tax treatment for expenditure for distribution networks  introducing 3 new exemptions for the purposes of FBT related to employee transport  new dual resident rules for companies, including changes to the loss grouping, imputation credit account and consolidation rules  amendments to the corporate migration rules  amendments to the domestic dividend rules  introduction of a clear rule for debt-equity swaps under the financial arrangements rules  remediation of the foreign trust rules  introduction to the new &quot;listed services&quot; rules  flood and cyclone relief measures, including extension of the donation of trading stock rules.

By CCH Editors

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