GST : A Practical Guide

GST - A Practical Guide is widely considered to be the authoritative New Zealand text on goods and services tax. In addition to covering the broad framework and operation of GST in New Zealand, the book provides in-depth coverage of special problem areas and contentious issues regarding the application of the Goods and Services Tax Act 1985.

The first part of the book sets out the broad framework and operation of GST in New Zealand.

The second part provides in-depth coverage of difficult and contentious issues regarding the application of the Goods and Services Tax Act 1985. Topics tackled include mortgagee sales, hire purchase, barter, nominations and assignments, discounts and refunds, rental properties, insurance, adjustments for mixed-use assets and periodic payments.