TY - BOOK AU - De Freyne,Colin AU - Greening,Mark J. TI - GST law made easy KW - Value-added tax KW - New Zealand KW - Taxation KW - Law and legislation KW - fast N1 - Archived by the National Library of New Zealand in ePub (58 pages); Hypertext links contained in the archived instances of this title are non-functional N2 - GST impacts on most businesses that buy or sell goods and services. Over a third of Government tax revenue comes from GST. It is a tax on gross supplies and therefore its impact is large, being charged in addition to transaction values which may already be high. Consequently, it is characterised by significant room for error. New Zealand’s GST system is recognised as one of the best value added tax systems in the world. As tax systems go, it is a relatively straightforward system that enables many New Zealand small and medium business managers to complete their own GST returns. However, changes to business operations and tax law open up traps for the unwary. GST Law Made Easy will help businesses avoid unintended consequences and alert business owners as to when professional advice is required. It is a practical guide for business operators and professional advisers to obtain a good overview of the GST system. Written in an easy to understand style, it highlights practical issues and risks that are frequently encountered by businesses UR - https://store.lexisnexis.co.nz/product?product=gst-law-made-easy-ebook&meta_F_and=9780994123053 UR - http://ndhadeliver.natlib.govt.nz/content-aggregator/getIEs?system=ilsdb&id=1778534 ER -