New Zealand Master Tax Guide 2023

By CCH Editors

The Master Tax Guide, New Zealand’s most popular tax guidebook, is a concise and coherent
explanation of the legislation, cases and Inland Revenue rulings and policy affecting the
2022-23 and future tax years.
New and proposed changes covered in this edition include:
▪ 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 a new option for calculating fringe benefit tax
▪ the business continuity test for carrying forward losses
▪ penalising the sale or possession of sales suppression software
▪ rules for the GST and income tax treatment of cryptoassets
▪ extension of COVID-19 relief measures.
Included with the comprehensive guidebook is:
▪ a free copy of New Zealand Tax Rates, Dates and Depreciation Rates 2023
▪ a free eBook version of the New Zealand Master Tax Guide 2023.

By CCH Editors

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