Taxation image


Online Copy

This section sets out some of the more important requirements for Income Tax, Fringe Benefit Tax and Goods and Services Tax.
The law relating to tax in New Zealand includes the Income Tax Act 2007, the Tax Administration Act 1994 and the Goods and Services Tax Act 1985.

The Income Tax Act also sets out the requirements for other taxes, including Fringe Benefit Tax. Only selected aspects of the taxation law have been included in this section, and caution must be exercised when applying those guidelines to a particular circumstance.

If in doubt, your accountant, or financial adviser should be consulted.


Please note that your digital textbook is not downloadable, and only viewable through your login.

Other Products