New Zealand Taxation has been used in all New Zealand Universities and most Technical Institutes throughout New Zealand since 2004. Originally written by Clinton Alley, Andrew Maples, and John Veal, this book now has 27 chapters covering all aspects of taxation in New Zealand. It is designed to elucidate the most complex and problematic law written in New Zealand, and to build a framework on which the different taxation concepts can be understood. Rather than simply restating the law, it explains taxation policies and procedures and critically evaluates taxation regimes as well as providing cases, review questions, references and further reading lists. It is a comprehensive, research based book, written by academics and professionals with life time experiences of taxation.