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New Zealand : 2010 Budget brings biggest tax changes in 25 years.

Publication date: 28 Jun 10 | Source: TAX NOTES INTERNATIONAL

Issue: Vol 58 No 10 June 2010

Pages: pp. 790-793

Abstract:

Analysis of Budget 2010 developments:

- personal taxpayers

- company taxation

- investment vehicles

- resident withholding tax

- depreciation

- thin capitalisation

- tax avoidance and tax integrity

- flow-through entities.

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Author profile

Prof Adrian Sawyer
Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. - Current at 01 March 2015
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