GST Law Made Easy 2017
Conveys the essentials of GST law to businesses and professional advisers. A practical guide for all businesses that prepare their own GST returns.
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GST impacts on most businesses that buy or sell goods and services. Over a third of Government tax revenue comes from GST. It is a tax on gross supplies and therefore its impact is large, being charged in addition to transaction values which may already be high. Consequently, it is characterised by significant room for error.
New Zealand’s GST system is recognised as one of the best value added tax systems in the world. As tax systems go, it is a relatively straightforward system that enables many New Zealand small and medium businesses to complete their own GST returns. However, changes to business operations and tax law open up traps for the unwary. GST Law Made Easy will help businesses avoid unintended consequences and alert business managers as to when professional advice is required.
GST Law Made Easy is a practical guide for business operators and professional advisers to obtain a good overview of the GST system. Written in an easy to understand style, it highlights practical issues and risks that are frequently encountered by businesses.
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Table of contents
Place of supply
Supplies and taxable supplies
Types of supply
Time of supply
Credit and debit notes
Exempt and zero-rated supplies
Donated goods to non-profit body
Accommodation in a dwelling
Goods and services
Output tax deductions
Return filing and GST payment
Specific GST provisions
Proposed tax changes