New Zealand Law Society

Navigation menu

Book Published: GST – A Practical Guide, 9th edition

Author: Alastair McKenzie

Publisher: CCH New Zealand

ISBN: 978-0-864759-35-1

Publication: May 2012

Price: $110.00 (excludes GST and postage and handling)

Pages: 473


Lawyer and tax expert Alastair McKenzie has authored every edition of this comprehensive guide to New Zealand’s GST system. As well as providing an overview of the framework and operation of GST, the Guide looks at special problem areas and contentious issues. The practical focus is provided with case studies and illustrative examples. The law is stated as at 1 January 2012..

Table of Contents

About CCH New Zealand Limited



CCH Acknowledgements

About the Author


Part I: The theory

Chapter 1 – Charging GST

Chapter 2 – Zero-rated supplies

Chapter 3 – Exempt supplies

Chapter 4 – Supply, time and value

Chapter 5 – Special cases

Chapter 6 – Registration

Chapter 7 – Administration of the tax

Part II: The practice

Chapter 8 – Returns and payment of tax

Chapter 9 – Accounting basis

Chapter 10 – Calculation of tax payable

Chapter 11 – Documentation

Part III: Specific transactions

Chapter 12 – Specific transactions

Part IV: Special issues

Chapter 13 – Special issues

Glossary of GST terms

Case Table

Legislation Finding List


This summary is intended to assist New Zealand lawyers by providing advice on new sources of legal information which may help them in their work. It does not constitute an endorsement by the New Zealand Law Society. For further information relating to content or purchase of the book, contact the publisher (

Last updated on the 26th July 2012