Alley, C. & Maples, A. (2006). The concept of income within the New Zealand taxation system. (Department of Accounting Working Paper Series, Number 87). Hamilton, New Zealand: University of Waikato.
Permanent Research Commons link: http://hdl.handle.net/10289/1678
The paper looks at the core provisions used in the procedure for calculating and satisfying income tax liability as applied by the New Zealand Income Tax Act 2004. This Act has introduced an additional part to the subpart BC flowchart and a new term “non-residents’ foreign-sourced income’ to assist in the determination of income. The authors review these additions to the Income Tax Act and suggest that further improvements can be made. To this end they include proposed amendments to Part B ( including the subpart BC flowchart) and Part C of ITA 2004
Waikato Management School
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