Tax facts & figures 2013

New Zealand

This booklet is designed to provide an overview of the New Zealand tax system for the year ending 31 March 2013.

The information is in summary and should be used as a guide only.


  • Liability to income tax
  • Taxation of individuals
  • Taxation of companies
  • Other entities
  • Deductions and valuation issues
  • International
  • Tax administration and payment of tax
  • Other taxes
  • New developments.

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