Taxation of Corporations in New Zealand
Income tax has been imposed in New Zealand since 1891. Since its introduction over 100 years ago, income tax has become the main source of tax revenue for the New Zealand government. Other important sources of tax revenue in New Zealand include a value-added tax (known as the "Goods and Service...
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| Veröffentlicht in: | Corporate Business Taxation Monthly 2010-01, Vol.11 (4), p.15 |
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| container_title | Corporate Business Taxation Monthly |
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| creator | Smith, Andrew M C |
| description | Income tax has been imposed in New Zealand since 1891. Since its introduction over 100 years ago, income tax has become the main source of tax revenue for the New Zealand government. Other important sources of tax revenue in New Zealand include a value-added tax (known as the "Goods and Services Tax") and excise taxes on fuels, tobacco and alcoholic products. New Zealand does not impose any estate duty or capital taxes on property conveyances or similar transactions (e.g., stamp duties). There are no separate social security taxes imposed in New Zealand nor are there any levies on employers other than one for workers' compensation (accident compensation). As New Zealand does not have a federal system of government, income tax is levied by central government only. Local councils, which govern cities and rural areas, are limited to imposing property taxes (known as "rates") and user charges for services provided. New Zealand's income tax law and legal system has British origins. A feature of UK income tax jurisprudence is that a strict capital/revenue boundary is enforced. |
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Since its introduction over 100 years ago, income tax has become the main source of tax revenue for the New Zealand government. Other important sources of tax revenue in New Zealand include a value-added tax (known as the "Goods and Services Tax") and excise taxes on fuels, tobacco and alcoholic products. New Zealand does not impose any estate duty or capital taxes on property conveyances or similar transactions (e.g., stamp duties). There are no separate social security taxes imposed in New Zealand nor are there any levies on employers other than one for workers' compensation (accident compensation). As New Zealand does not have a federal system of government, income tax is levied by central government only. Local councils, which govern cities and rural areas, are limited to imposing property taxes (known as "rates") and user charges for services provided. New Zealand's income tax law and legal system has British origins. 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| fulltext | fulltext |
| identifier | ISSN: 1528-5294 |
| ispartof | Corporate Business Taxation Monthly, 2010-01, Vol.11 (4), p.15 |
| issn | 1528-5294 |
| language | eng |
| recordid | cdi_proquest_reports_222251164 |
| source | HeinOnline Law Journal Library |
| subjects | Capital assets Capital gains Corporate taxes Expenditures Fiscal policy Foreign tax credits Income taxes International taxation Limited partnerships Social security taxes Stockholders Tax revenues Taxation Trusts |
| title | Taxation of Corporations in New Zealand |
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