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Lexis Nexis GST Law Made Easy 2017 (eBook)
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Conveys the essentials of GST law to businesses and professional advisers. A practical guide for all businesses that prepare their own GST returns.
Release Date:
January 01, 2017
ISBN/ISSN:
9781988506173
/
One Year Subscription Only Terms
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Product description
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.
Related Titles
Income Tax Law Made Easy
Tax Administration Law Made Easy
And 8 more titles in MyLawGuide’s Law Made Easy series
Table of contents
GST basics
Calculating GST
GST rate
Place of supply
Residence
Registration
Taxable activities
Supplies and taxable supplies
Types of supply
Taxable supplies
Time of supply
Tax invoices
Credit and debit notes
Exempt and zero-rated supplies
Financial services
Donated goods to non-profit body
Accommodation in a dwelling
Goods and services
Going concerns
Compulsory zero-rating
Output tax deductions
Apportionment
Usage percentage
Adjustment periods
Return filing and GST payment
Filing obligations
GST returns
Accounting basis
Specific GST provisions
General provisions
Proposed tax changes
