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Author
Tax Administration Law Made Easy (2017)

Tax Administration Law Made Easy (2017)

Mark J Greening, 2017

Available Formats

Format ISBN Price
Book 9781988506203 $80.00
eBook 9781988506210 $80.00

Conveys the essentials of tax administration law to businesses and tax advisers. A practical guide for everyone who is responsible for filing a tax return.

 

Format: Paperback

Description

Taxpayers, tax advisers and students should read Tax Administration Law Made Easy, which condenses the complex area of tax administration law into simple language. It focuses on issues that frequently arise and provides a good first port of call for taxpayers and businesses confronted with questions of a tax administrative nature. Included are risks, tips and examples derived from real situations to highlight the areas that commonly cause problems for businesses.


This book briefly follows the journey through the Inland Revenue assessment, audit and disputes process and subsequent penalties and/or interest charges. And along the way it explains the basic principles and rules contained in the Tax Administration Act 1994.


It is essential for business people to know which tax risks to be worried about. The risks of filing an incorrect tax return include personal exposure to both civil and criminal penalties, in addition to the normal business exposures.


Prudent tax advisers are at pains to explain tax risk to their business clients. This book is a quick and accurate way for those with professional responsibility to do just that.


Tax Administration Law Made Easy sets out the practical essentials of tax administration law in New Zealand. Everyone with responsibility for filing a tax return, whether as a taxpayer or an adviser, should read this book.

 

Features

• Plain English guide
• Summarises key legislation
• Includes case studies and examples
• Identifies common risks
• Practical tips for avoiding common traps

 

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Author

Mark J Greening (LLM, BA) is a former adjudicator and senior solicitor for the Office of the Chief Tax Counsel at Inland Revenue. Mark holds a Master of Laws and has accumulated over 20 years’ experience in observing and writing on the development of tax law in New Zealand. He was formerly the managing writer and editor for several prestigious tax publications including Staples Tax Guide.

Table of Contents

Inland Revenue
Organisational structure
Powers and responsibilities
Privacy and information sharing
Official information
Tax returns and record keeping
Audits and investigations

Audits
Information collection powers
Legal privilege
Disputes
Adjudication
Starting a dispute
Onus of proof
Notice of proposed adjustment (NOPA)
Notice of response (NOR)
Disclosure notice
Statement of position (SOP)
Time limits
Flowcharts of disputes process
Penalties
Civil penalties
    Onus and standard of proof
    Extension of time
    Late filing penalty
    Non-electronic filing penalty
    Non-payment penalty
    Late payment penalty
    Shortfall penalty
Criminal penalties
    Onus and standard of proof
    Directors and officers
    Absolute liability offences
    Knowledge offences
    Evasion-type offences
    Obstruction
    Aiding or abetting
Proposed tax changes

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