NZ Taxation Legislation Handbook 2025

The pack with Taxation Principles, Cases & Questions 2025 is here.

New Zealand Taxation Legislation Handbook is the essential legislative resource for accounting and taxation law students, and a companion text to New Zealand Taxation Principles, Cases and Questions.

This handbook features important provisions from a range of taxation-related legislation, including:

- Income Tax Act 2007;
- Tax Administration Act 1994;
- Goods and Services Tax Act 1985;
- The Australia-New Zealand Double Tax Agreement (reproduced in full);
- Interpretation Act 1999;
- Taxation Review Authorities Act 1994;
- Kiwisaver Act 2006;
- Determination E12: Persons excused from complying with section EA 3 of the Income Tax Act 2007; and
- Other related legislation.