Consolidates tax regulations, Orders in Council and determinations to 1 January 2013. Includes consolidated tables of depreciation rates and a summary of amendments.
Consolidates the following legislation to 1 January 2013: Tax Administration Act 1994; Taxation Review Authorities Act 1994; Stamp and Cheque Duties Act 1971 (Pt VIB only: approved issuer levy provisions); International Tax Agreements. A comprehensive summary of amendments, detailed history notes and indexes are included.
The Master Tax Guide, New Zealand’s most popular tax handbook, contains practical examples and concise summaries of legislation, cases and IRD rulings and statements affecting the 2012/2013 and future tax years. The commentary is concise and easy to read. The new edition also includes discussion of various proposals introduced under the Taxation (Livestock Valuation, Assets Expenditure and Remedial Matters) Bill, including: proposed mixed use asset rules; new calculation methods for some foreign currency hedges; GST changes, including a new zero-rating rule; further livestock valuation changes.
Fully consolidates the Goods and Services Tax Act 1985 to 1 January 2013. A comprehensive summary of amendments, history notes and full index are included.
Parliamentary Practice in New Zealand provides a detailed description of New Zealand’s parliamentary practice. It is an authoritative text for use by members of Parliament, public servants, academics, parliamentary officers and other working professionals who have an interest in Parliament, such as the legal profession. This fourth edition incorporates a decade of developments since the third edition in 2005, and reflects many significant changes in parliamentary law, practice and procedure, including: the Parliamentary Privilege Act 2014 how the House and its committees conduct legislative and financial scrutiny the use of extended sittings by the House the increased role of the Business Committee to manage the transaction of parliamentary business how the work of the House and its committees is communicated to the public. This new edition features an attractive design and accessible structure, with extensive indexing and references.
The need to reduce disability and premature deaths from non-communicable diseases (NCDs) is increasingly engaging international organisations and national and sub-national governments. In this book, experts from a range of backgrounds provide insights into the legal implications of regulating tobacco, alcohol and unhealthy foods, all of which are risk factors for NCDs. As individual countries and the international community move to increase targeting of these risk factors, affected industries are turning to national and international law to challenge the resulting regulations. This book explores how the effective regulation of tobacco, alcohol and unhealthy foods can be achieved within the context of international health law, international trade and investment law, international human rights law, international intellectual property law, and domestic laws on constitutional and other matters. Its contributors consider the various tensions that arise in regulating NCD risk factors, as well as offering an original analysis of the relationship between evidence and health regulation. Covering a range of geographical areas, including the Americas, the European Union, Africa and Oceania, the book offers lessons for health and policy practitioners and scholars in navigating the complex legal fields in which the regulation of tobacco, alcohol and unhealthy foods takes place.
Derived from the renowned multi-volume International Encyclopaedia of Laws, this practical guide to privacy and data protection law in New Zealand covers every aspect of the subject, including the protection of private life as a fundamental – constitutional – right, the application of international and/or regional conventions protecting the right to privacy, privacy rights in the context of electronic communications or at the workplace, and the protection of individuals regarding the processing of personal data relating to them. Following a general introduction about the country, the monograph assembles its information and guidance in two parts: (1) protection of privacy, including national case law regarding the protection of this fundamental right, specific legislation on the confidentiality of interpersonal communications, and sector-specific rules regarding privacy protection, such as privacy rights of employees, patients, consumers or celebrities; (2) personal data protection, including not only general rules on data quality, legitimate processing, data retention, data subject rights, security and accountability, but also specific provisions regarding the processing of health data or other sensitive personal information, further processing for research purposes, exemptions for law enforcement or national security purposes, and rules regarding liabilities, sanctions and redress.
It has never been more important for directors and management to have a clear understanding of directors' duties. Not only do we have a new, empowered, regulator in the form of the Financial Markets Authority, but the Courts are generating new case law, in the wake of the global financial crisis and finance company failures. This new edition of Duties and Responsibilities of Directors and Company Secretaries in New Zealand sets out in a clear and concise manner the duties imposed by law on directors and includes new commentary on the evolution of the interpretation by the courts and the regulators of these matters. Comprehensive indexes, cases and statute tables ensure relevant information is easily located.