New Zealand Master Tax Guide for Students 2023

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 2022, including: ▪ significant reform of the interest deductibility rules for residential rental properties ▪ further changes to the bright-line test, including tweaks to the main home exemption and a 5-year bright-line test for new builds ▪ modernising the GST invoicing rules ▪ introducing

By CCH Editors

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