tax and accounting catalogue 2012

THOMSON REUTERS NZACCOUNTING AND TAX CATALOGUE 2012

CONTENTS1POINT TAX 61POINT ACCOUNTING AND FINANCE 81POINT AUDITING 111 POINT TRUSTS 111POINT COMPANY AND BUSINESS LAW 121POINT HR & EMPLOYMENT 131POINT PACKAGES 14OTHER TAX SERVICES 17TAX ANNUALS 2012 18

1PointInformation. Solutions. Results.

KNOWLEDGE AND TOOLS THE EXPERIENCE AND KNOW-HOW TO DELIVER

templates and forms

best practice

legislation

commentary

cases

practical advice

interactive fi nancial

calculators

practice aids: sample

letters, reports, newsletters

Intelligent Information for Tax and Accounting Professionals.

Delivering intelligent information and tools as effi ciently and cost effectively as possible. Position your business as a trusted advisor to your customers.

Accounting

Tax

Financial Reporting

Auditing

Trusts

Companies and Securities

Human Resources

Commercial

www.1Point.co.nz

6 | Thomson Reuters Accounting and Tax Catalogue 2012

1POINT TAX DEPRECIATION RATE LOCATORThe Depreciation Rate Locator is an easy to use tool that quickly fi nds an asset and its respective depreciation rate. Use the simple asset search function to immediately fi nd the required asset. The Depreciation Rate Locator includes all rates for assets acquired after 1 April 2005.

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STAPLES AND TAX RATES GUIDEJohn Veal, Principal Lecturer Taxation, Open Polytechnic; Therese Turner, Principal, Turner & Associates; Craig Macalister, Tax Director, New Zealand Institute of Chartered Accountants

Staples provides regularly updated detailed coverage of income tax, tax administration and GST issues. Tax Rates Guide provides easy access to all the frequently used tax rates, tax tables, and depreciation rates. Both guides are frequently updated during the year.

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ALERT 24 – TAXATIONAlert 24 – Taxation brings together all the latest tax and accounting new and information. The service allows you to receive the information via email, online or RSS on a daily or weekly basis. Refer to page 17 for more details.

TAX EXAMPLES AND & SCENARIOS Shelley-Ann Brinkley, Hayes Knight, Auckland; Phil Barlow, Hayes Knight, Auckland

Each monthly issue of Tax Examples and Scenarios is based around a topical issue in taxation. The clear and concise layout allows subscribers to scan the information quickly and easily identify situations and solutions which are applicable to their clients. Online users get access to the complete fully-indexed archive of previous issues from 2003 onwards including topics such as: • Qualifying company changes and look-

through companies • Legislative reform • Employee share purchase schemes • GST rate increase • Fringe benefi t tax • Estates of deceased persons • Year-end tax issues

The information is subjected to an extensive review by other Hayes Knight partners and employees.

Issues 11 per year Online Code 1P163 Paper-based Code T7212

WEEKLY TAX BULLETINS & MEDIA RELEASESAn archive of the email tax alert service. The archive provides summaries of recent cases and legislative proposals, and contains a searchable archive of all tax alerts and Weekly Bulletins since 1994. Includes all media releases from the IRD and the Minister of Revenue since 1993.

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TAX CASES (SUMMARIES, JUDGMENT TEXT AND PDFS)Includes decisions delivered by the Taxation Review Authority, tax-related decisions from the High Court and above, all reported tax cases since 1969 and selected cases of relevance from 1921. Key cases from Australia, Canada, England, Hong Kong, India, Scotland and the United States have also been included. All cases are headnoted within 48 hours.

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CORE TAX ACTSEssential tax legislation comprising the Income Tax Act 2007, Tax Administration Act 1994, Taxation Review Authorities Act 1994,Goods and Services Tax Act 1985, and repealed Income Tax Acts, 1976, 1994 and 2004. A comparative table is included with each section that compares the 1976, 1994, 2004 and 2007 Income Tax Acts.

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Thomson Reuters Accounting and Tax Catalogue 2012 | 7

CORE TAX ACTS AND ANALYSIS (DETAILED COMMENTARY)Essential tax legislation together with commentary for the Income Tax Act 2007, Tax Administration Act 1994, Taxation Review Authorities Act 1994,Goods and Services Tax Act 1985 and includes repealed Income Tax Acts, 1976, 1994 and 2004. A comparative table is included with each section that compares the 1976, 1994, 2004, and 2007 and provides commentary for the relevant Acts.

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RELATED TAX ACTS, REGULATIONS AND DOUBLE TAX AGREEMENTSAll non-core Acts administered by IRD, including Estate and Gift Duties Act 1968, Stamp and Cheque Duties Act 1971, Child Support Act 1991, Kiwisaver Act 2006 and Student Loan Scheme Act 1992 together with repealed acts including Income Tax Act 1976, Inland Revenue Department Act 1974, Accident Rehabilitation and Compensation Insurance Act 1992, Accident Insurance Act 1998 and Accident Insurance (Transitional Provisions) Act 2000. All tax Regulations and double tax agreements. All tax and duties amendment Acts.

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BILLS, DISCUSSION DOCUMENTS AND OFFICIALS’ REPORTSThis service contains current and archived Bills from 1994, Supplementary Order Papers and Select Committee Reports on tax-related matters, all discussion documents from 1967, offi cials’ reports from 1994 and issues papers from 1997.

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TAX INFORMATION BULLETINS, DETERMINATIONS AND EXPOSURE DRAFTSAll issues of the TIBs since 1989. TIBs include rulings, interpretation statements, policy statements, practice statements and guidelines, legislative development summaries, determinations and exemptions from 1989, plus IRD commentary on taxation issues and events, all draft rulings, draft interpretation statements and a table of exposure drafts. Also included is a linked table of rulings and determinations.

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IRD BOOKLETS AND NEWSLETTERSThis service contains all current IRD booklets covering taxation, child support, accident compensation and student loans, IR Payroll News, Agents Answers, GST News, and Corporate Contact/Large Enterprises newsletters.

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HISTORIC IRD AND TEO MATERIALThis service contains all Tax Education Offi ce (TEO) newsletters and seminar papers (1988–1998), selected New Zealand Law Society seminar papers, all issues of the Public Information Bulletins (PIBs) (1963–1988). The PIBs include determinations and IRD commentary on taxation issues and events.

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TAX JOURNALS AND ARTICLES (INCLUDES NEW ZEALAND JOURNAL OF TAXATION AND POLICY)A complete archive of New Zealand Journal of Taxation Law and Policy issues together with selected topical tax articles and seminar papers.

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DEPRECIATION RATE LOCATORThe Depreciation Rate Locator is an easy to use tool that quickly finds an asset and its respective depreciation rate. Use the simple asset search function to immediately find the required asset. The Depreciation Rate Locator includes all rates for assets acquired after 1 April 2005.

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CHARTERED ACCOUNTANT’S MANUALErnst and Young New Zealand

The Chartered Accountant’s Manual is an essential reference for all accountants in practice. It provides authoritative guidelines on all matters relevant for accountants.

Written and updated by leading accounting firm Ernst and Young, this first point-of-reference service is the resource that New Zealand accountants turn to for accounting information.

Designed by accountants for accountants, it offers fast business solutions on everything from tax and business law to accounting, financial management and compliance.

Key features• Instant access to tax commentary, rates,

rulings and penalties.• Includes checklists, precedents, pro forma

examples and commentary.• Timely coverage of current issues and

changes.• Written from an accountant’s point of view

in plain English.

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FINANCIAL DISCLOSURE TEMPLATES Grant Thornton

A comprehensive collection of Microsoft Word templates to assist compliance with the disclosure required under New Zealand Financial Reporting Standards and the New Zealand equivalents to International Financial Reporting Standards (NZIFRS).

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CREDIT MANAGEMENT AND DEBT RECOVERYDavid J Young, Debtworks

The world of credit management is constantly changing, with new legislation making it crucial to stay up-to-date.

Credit Management and Debt Recovery is designed to enable credit managers and those responsible for debt collection to stay up to date with modern techniques and developments.

Credit Management and Debt Recovery has three main objectives:• To help with day-to-day credit decisions.• To demonstrate how new techniques can be

used for reporting past results.• To encourage planning as a standard

function in any credit management department.

The product offers valuable insights into the organisation and function of any credit management department. It provides a step-by-step programme to achieve a successful and effective credit management in any business.

Covering the three key areas of Policy and Planning, Credit Routines, and Reporting and Review, the product consolidates the fundamentals of sound credit practice with modern business thinking.

The product includes computer spreadsheet models and programs, and also Microsoft Word versions of many of the sample documents.

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FINANCIAL ANALYSIS AND CASHFLOW PRACTICE MANAGEMENTDavid Cartney

Financial Analysis and Cashflow Practice Manual gives businesses the essential skills and processes needed for determining and improving their financial performance.

The manual starts with an overall assessment of an organisation’s strategic profile and how it is aligned to produce the performance and cashflow required. Financial analysis techniques are introduced and followed up with various analytical and management techniques for revisiting strategies and improving performance.

Worked examples and case studies are designed to assist users by providing concrete examples. Extensive use of flowcharts, graphs and tables explaining processes and concepts.

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1POINT ACCOUNTING AND FINANCEFINANCIAL RISK MANAGEMENTSusan Campbell, Member of the Finance & Treasury Centre of Excellence – CPA Australia and endorsed by the Finance & Treasury Association Limited (Aust)

Covers the key aspects of risk management and helps you learn essential strategies for identifying and managing financial risk. Financial Risk Management clarifies how instruments work together to manage risk and puts Australian markets in perspective with world markets.

Gain an in-depth practical knowledge of the spectrum of financial risk including credit risk, counterparty risk, settlement and sector risk, operational risk, system risk, portfolio risk and hedging market risk.

Covers key issues including:• Credit risk – counterparty, settlement and

sector risk.• Operational risk – system risk.• Procedural risk – human error and fraud;

education and hiring.• Portfolio risk – diversification and

correlation; systematic and non-systematic risk.

• Market risk – interest rate, equity price, foreign exchange and commodity price risk.

• Plain English commentary supported by real life examples illuminate complex concepts.

• Current graphs and market data.• Commentary on recent developments.

Benefits• Authoritative guidance from a specialist in

the field.• Create strategies to identify and manage

risks to your organisation, now and in the future.

• Save your business research costs and time by referring to one succinct resource for all your financial risk management needs that is updated twice a year.

• Puts prices and financial movements into perspective.

• Low-cost resource to train your staff in financial risk management.

• Designed for accountants, lawyers and auditors who need to understand and advise on complex derivatives.

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MODEL FINANCIAL STATEMENTS Mark Hucklesby, Grant Thornton; Anthony Heffernan, Grant Thornton; Bill Heritage

This suite of model financial statements provides illustrative examples of financial statements for various types of entities dependent on size, nature of operations and sector. The guidance material provided brings together the information required for anyone responsible for preparing or auditing financial statements in 2012.

The model financial statements have been prepared and updated in response to best practice in New Zealand and incorporates new standards and amendments published by the International Accounting Standards Board (IASB) for For-profits and Not-for-profits preparing financial statements in accordance with New Zealand equivalents to International Financial Reporting Standards (NZIFRS).

The suite of model financial statements includes specific examples for those entities preparing financial statements to meet statutory requirements under the Companies Act 1993, Financial Reporting Act 2003 and the Public Finance Act (for Public Sector Entities), including financial statements prepared under “old NZ GAAP” (FRSs and SSAPs), NZIFRS and New Zealand Stock Exchange Listing Rules.

Key features• Sample financial statements for different

entities dependent on size, nature and sector.

• Disclosure templates for financial statements prepared in accordance with: exempt companies regime, “old NZ GAAP” and NZIFRS.

• Cross referenced to authoritative guidance (legislation or specific accounting standard).

• Updates are available in March each year, detailing the new requirements for the forthcoming financial year.

• A quarterly newsletter with information on the latest financial reporting developments and trends. This will include details of the new Government Financial Reporting Framework which is expected to be effective for 2013/2014 financial years and will significantly change current requirements.

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HARD FACTSFifty-three informative tax and accounting factsheets that cover a range of diverse topics of interest and importance to your clients.

Designed especially for small to medium sized accounting firms in New Zealand, Hard Facts factsheets can be personalised with your firm’s own brand to help strengthen your business. Comes in two formats, Microsoft Word or HTML for your website, you can easily add your own brand and alter the visual appearance of a factsheet. You can even PDF the final document and print it off to hand out or email to your clients!

Topics• Audits• Bankruptcy• Budgets• Business Plans• Client Management• Companies• Consumer Law• Contract Law• Employment• Estates• Fringe Benefit Tax• Finance• GST• Income Tax• Investments• Partnerships• Payroll• Property• Trusts

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CLIENT NEWSLETTERMcElroy, Dutt and Thomson Chartered Accountants

The Client Newsletter is an informative bi-monthly newsletter covering the latest tax and accounting news that affects clients, prepared with a wide cross-section of users in mind – including practising accountants, owner managers and small businesses.

Subscribers copy the newsletter on to their own letterhead or website and distribute to their own clients.

It provides fee-building potential for accounting and consulting practices, and will draw your clients’ attention to accounting, tax and business developments of vital interest and concern to them.

The Client Newsletter is an ideal marketing tool for your firm, and is invaluable when research time is at a premium. It can help you to secure your existing client base, increase your level of service, generate new business, and raise your firm’s profile and prestige.

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ACCOUNTANTS WORKPAPERS Hayes Knight

Preparing your own financial templates takes time and effort. With this updated product you get an extensive list of over 90 pre-prepared templates so most of the work is already done for you; all you need to do is customise them for your practice.

Some of the work papers included are:

• Income accounts.• Expense accounts.• Wages reconciliation and summary.• Home office calculation.• Lowest economic shareholder interest.• Current account analyses.• Sale or purchase of a business or property.• Interest on overdrawn current accounts.• ICA reconciliation.• GST reconciliation.

Also included are the following Microsoft Word documents:

• Annual accounts client questionnaire.• Annual accounts accountant workpapers

checklists.• Annual taxation return client

questionnaires.• Annual taxation return accountants

checklists.

The entire collection is based on proven principles and has been used extensively in practices, enabling you to complete each reporting assignment with ease and efficiency via a consistent and structured approach.

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STANDARD LETTERS FOR ACCOUNTANTSBill Heritage

Designed for professionals who perform tax and compliance related activities for their clients, this updated product includes over 90 standard letters and tools which you can easily customise to suit your needs and reproduce at the touch of a button.

Save time and help meet the compliance obligations of your clients by standardising your workflow practices. This product will also help when undergoing a practice review.

Your subscription ensures that you stay up to date with software enhancements, new letters, new sample forms and checklists to reflect ongoing tax and accounting changes and developments.

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ACCOUNTANTS TIME SAVER PACKAGEHayes Knight

The Accountants Time Saver Package is a collection of 12 spreadsheets specifi cally designed to make the day-to-day calculations of accountants easy. Its intention is to take care of those questions that you are asked most frequently.

Some of the calculations include:

• Rule of 78 hire purchase loan amortisation.• Interest on overdrawn accounts.• Comparison of company vs private motor

vehicles.• Comparison of asset lease vs hire purchase.• Estimate of annual income and tax payable.• Income statement and asset schedule.• Foreign dollar bank account transaction

analysis.• Annual profi t projections.• Income statement and asset schedule.• Rental statement and asset schedule.• GST private use adjustments.• GST tax adjustments.• GST analysis schedule.

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FINANCIAL TEMPLATES FOR ACCOUNTANTSFinancial Templates for Accountants contains a series of Microsoft Excel templates that automate fi nancial and taxation calculations and disclosures, fi nancial analysis, lease vs borrow vs hire purchase, lease amortisation, break-even analysis and much more.

Any accounting practice which is looking for ways to save costs in a diffi cult economic environment will fi nd Financial Templates for Accountants invaluable.

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MORE 1POINT ACCOUNTING AND FINANCEPS-1 QUALITY CONTROL KITBill Heritage

PS-1 Quality Control Kit contains essential procedures, guidelines, tools and examples to provide assistance with the documentation of policies and in conducting assurance engagements.

The documents are in Microsoft Word and can be modifi ed and adapted to suit the specifi c needs of individual fi rms.

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SES-2 FINANCIAL STATEMENTS COMPILATION KITBill Heritage

SES-2 Financial Statements Compilation Kit contains a library of letters of engagement, annual reports, accountant’s reports, questionnaires and essential documents specifi cally catering for SES-2 for a range of entities.

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1POINT AUDITINGPRACTICAL AUDITINGCraig Fisher, Hayes Knight Audit; Jason Stinchcombe, Hayes Knight Audit; Wayne Tukiri, Hayes Knight Audit

Practical Auditing provides essential procedures, guidelines and tools for conducting a successful audit.

It is based on the codifi ed auditing standards and guidelines issued by the New Zealand Institute of Chartered Accountants (NZICA). It explains how to put those standards into effect in a practical manner and contains extensive references to the Institute’s standards and incorporates ISA (NZ).

Practical Auditing covers most audit engagements, and can be applied when auditing companies, trusts, incorporated and unincorporated clubs, societies and associations. The general guidance applies to other specialist types of audits alongside any special requirements they may have.

It delivers a functional, up-to-date approach to auditing, and contains sample working aids, fl owcharts, questionnaires, review checklists, and specimen forms and letters used by auditors throughout New Zealand.

The authors have many years of experience in auditing a wide range of companies and organisations. All are regular presenters of technical auditing education courses on behalf of the NZICA and other technical education providers.

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WORKING WITH TRUSTSIan Rowe, PricewaterhouseCoopers; Simon Weil, Morrison Kent

Working with Trusts takes a detailed but highly practical look at issues related to the creation, management, administration, taxation and fi nancial reporting of trusts in New Zealand.

The authors draw on their long experience of working with trusts to explain and elaborate on issues that are important for any professional adviser working with or administering trusts.

Working with Trusts deals with the practical issues likely to be encountered in relation to inter vivos trusts. The text strikes a balance between the need to be comprehensive and the need to be understood by an audience comprised of advisers from various disciplines.

Key features• Practical sample documents and a guide on

how to implement them.• Flow charts describing the legal

relationship created by trusts.• A comprehensive description of how trust

documents should be drafted.

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1 POINT TRUSTSTRUSTS PRECEDENTSMichael Scannell, Partner, Simpson Grierson Wellington

Trusts Forms is a comprehensive collection of forms and precedents relating to the establishment, management and variation of trusts in New Zealand.

The forms are logically organised and provide easily adaptable solutions to most problems and issues encountered by anyone who advises on or administers trusts.

As well as precedents for entire documents, the collection includes a number of useful additional clauses for variation of trust deeds. These include retirement on notice, variation of trust, onerous property, and delegation, removal of trustees and exercise of trustees’ powers.

Authored and maintained by a leading trust lawyer, Trust Forms is updated to ensure that the precedents continually conform to developments in case law, legislation and common practice.

Each title in Trust Forms consists of a collection of documents which can be used with Microsoft Word 97 or higher. The software enables you to insert commonly used information (eg names, dates and addresses) and each form will be automatically completed.

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COMPANY LAWBell Gully

Company Law provides a comprehensive examination of New Zealand company law by combining expert commentary with the latest developments in case law, ideal for the busy professional or researcher required to provide expert advice on New Zealand company law.

Key benefits• Clear, jargon-free commentary.• Practical analysis of developments in the law

prepared by the company law practice group of one of New Zealand’s leading law firms, Bell Gully.

• All relevant company law legislation fully consolidated and constantly updated.

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SECURITIES LAWAndrew Brown, David Flacks, Mark Freeman, James Gibson, Chris Gordon, Linda Howes, Gavin Macdonald, Roger Partridge

Securities Law is an accessible and detailed guide to New Zealand law regulating securities. The annotated format allows easy navigation through New Zealand securities legislation and regulations. First published in 1933, the key purpose has always been to have a very practical focus that is of value to a wide cross-section of professionals. Anyone who is required to research or provide advice on New Zealand securities law will find that Securities Law is an essential source of information.

Company Law is available separately, but is fully complementary to Securities Law.

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COMPANY PRECEDENTSPip England, Alan Lester, Brigid McArthur, Geof Shirtcliffe, Roger Wallis

Company Precedents brings together the documents needed to comply with all the actions necessary for establishing and administering a company in New Zealand. The content has been organised to follow the structure of the Companies Act 1993 – moving from the establishment to the closing of a company. Each topic area cross-references itself to the corresponding part and section of the Companies Act 1993. Frequently-used prescribed forms are stored in a separate document repository called QUICK FIND. Company Precedents also contains useful information on fees and on filing documents in the Companies Office. Easily customisable each title in Company Precedents consists of a collection of documents which can be used with Microsoft Word 97 or higher.

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COMPANIES AND SECURITIES LAW IN NEW ZEALANDProfessor John H Farrar, Susan Watson (General Editors)

Company and Securities Law in New Zealand, Farrar and Watson (eds) is taken from our leading Company and Securities Law in New Zealand text and provides for the first time a truly topic based, deep research solution. It covers company law and securities regulation in New Zealand. It addresses corporate insolvency and touches briefly on the Personal Property Securities Act 1999 (PPSA). The treatment of securities regulation necessarily involves matters which go beyond the scope of companies, but the main emphasis is on the regulation of companies.

Key Features• Deeper research – link to cases, legislation,

commentary, precedents and websites.• Fast and efficient – browse table of contents,

link to further resources and search the text.• Up to date – authors of the original text

update the online version as changes occur.

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GAULT ON COMMERCIAL LAWThe Right Honourable Thomas Gault DCNZM, Judge of the Supreme Court; Barry Allan, University of Otago; David Blacktop, Bell Gully; David Carter; Ian Gault, Bell Gully; Chris Hare, University of Auckland; Linda Howes; Peter Jones; Rae Nield; Austin Powell, Crown Counsel; Yvonne van Roy, Victoria University of Wellington; John Walsh, University of Canterbury; Daisy Williams; Mark Berry; Miriam Dean QC; Donald Dugdale; Dr Lindsay Hampton, University of Canterbury; Victoria Heine, Chen Palmer and Partners; Warren Pengilley, University of Newcastle, NSW; Duncan Webb, University of Canterbury; Bill Wilson QC

Gault on Commercial Law contains some of the principal statutes regulating commercial activity in New Zealand with full commentary on most of them in an annotations style. It also includes lengthy introductions to eight different areas of commercial law, including commercial contracts, competition law, the sale and carriage of goods, consumer law, e-commerce, banking and guarantees, agency and bailment, and personal property securities.

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1POINT COMPANY AND BUSINESS LAWDIRECTORS DUTIES (SAFEGUARD PLAN)Shelley Griffiths

Directors Duties is a dynamic management resource. It is designed to assist company directors to carry out their duties as a director and minimise or eliminate themselves from personal liability risks inherent in being appointed as a director. In addition to detailed commentary, it offers personalised features including sample documents that provide space for directors to make entries and can then be retained as a personal record of dealings with their company. The comprehensive checklists can be used by directors to ensure that their duties and responsibilities are carried out correctly and on time.

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INSOLVENCY LAWRichard Agnew, Pricewaterhouse Coopers; Kerion Ball, Bell Gully; Lindsay Hampton, University of Canterbury; Lance Jones, Bell Gully; Mark O’Brien, Bell Gully; Stephen Revill, Bell Gully; John Waller, Pricewaterhouse Coopers; Stephen Revill

Insolvency Law is a logical and analytical guide to New Zealand’s personal and corporate insolvency law.

Major changes to New Zealand insolvency legislation have aligned our insolvency law with Australia. For example, the law now encourages early intervention in cases of corporate financial problems. This, along with other changes, makes Insolvency Law an important resource for anyone who needs an up-to-date expert guide to this important area of law.

Extensively revised and rewritten to take account of the changes, Insolvency Law provides clear and logical analysis of the new regime and the transitional process from the old law. Its practical approach means it provides workable information along with expert commentary.

Lawyers and accountants working in the field of company law, insolvency specialists, and financial and corporate advisers will find the product particularly valuable.

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INSOLVENCY CASESInsolvency Cases is a comprehensive database of more than 2,900 reported and unreported case records, sourced from a variety of New Zealand courts and tribunals relating to bankruptcy, liquidation, receivership, statutory management, cross-border insolvency, compromises and voluntary administration.

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1POINT HR & EMPLOYMENTPEOPLE MANAGEMENTPeople Management provides authoritative information on the whole employment relationship – from recruitment to exiting.

This service is designed as a comprehensive one-stop resource for anyone who is required to provide advice and assistance with anything connected to the management of people. Designed as ten linked but self-contained modules, each module also includes access to HR and employment-related legislation.

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HR FORMS Relevant forms easily customisable and adapted to the individual workplace including:• Practices.• Procedures, and legal compliance from

recruitment to exit.• Sample forms and checklists.• Questionnaires.

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HR BEST PRACTICEEffective human resources management is essential to the long term development of any organisation. An organisation must attract and keep the best people, while encouraging the maximum participation and contribution of its employees. HR Best Practice provides practical methods for dealing with basic operational issues, and provides guidelines on how to build productive employment relationships and be a fair and reasonable employer in compliance with the law.

A “Recent Developments” section provides a quick means of getting updated with new and proposed legislation and important decisions from the courts.

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PAYROLL AND COMPLIANCEThis service contains everything relevant to the payment and remuneration of employees in New Zealand. Regular updates ensure the information is kept current, and extensive use of checklists and tables is supplemented with worked examples of calculations for a wide range of circumstances. Written in plain English, this service is a valuable resource for anyone involved in pay administration or HR managers who need an independent and authoritative reference.

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THE EMPLOYMENT AGREEMENTPhil Bartlett

The Employment Agreement contains commentary on employment agreements and legal compliance, including sample agreements and over 100 model clauses. The content of The Employment Agreement is geared to let you customise it to suit your own style. Add your company logo, change the format, alter the order, wording, or number of clauses and make changes you need to tailor your documents to your requirements. The smart Precedents Drafting Aide will simplify this process. Enter the date or client’s name and address details once, and it will automatically complete the form, letter or agreement, inserting this information where it is applicable, both saving time and reducing the risk of mistakes. You don’t have to read through the whole document first, the Precedents Drafting Aide will guide you through each section that needs to be completed. At the end there are choices for reformatting, including the option to renumber the paragraphs.

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HIRING EMPLOYEESPhillipa Muir, Simpson Grierson

This service covers the recruitment process, from interviewing to induction of new employees; it includes checklists, sample documents and position descriptions.

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EXITING EMPLOYEESPhillipa Muir, Simpson Grierson

Resolving employment problems, how to navigate the disciplinary process, personal grievances, and ending the employment relationship. Exiting Employees also includes legislation, cases, checklists and sample documents.

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DRAFTING STAFF HANDBOOKSLouisa Clery

Drafting Staff Handbooks includes a sample handbook and hundreds of sample policies on a wide range of topics.

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MANAGING PERFORMANCELouisa Clery

Managing Performance focuses on setting performance goals, appraisals, managing poor performance and performance-related pay systems. Includes sample documents and case studies.

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HEALTH, SAFETY AND ACCLouisa Clery

Health, Safety and ACC includes commentary and sample documents on workplace health and safety law, accident compensation, and ACC workplace safety management audits.

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PROTECTING EMPLOYEESLouisa Clery

This service covers topics such as the harassment-free workplace, EEO, and the law. It is a guide to harassment and discrimination legislation and includes commentary, legal compliance, best practice, sample policies, and forms.

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TRAINING PROGRAMMESLouisa Clery

This service assists with assessing training needs, designing and implementing programmes, and evaluating training, it includes sample policies.

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HUMAN RESOURCES RELATED LEGISLATIONProvided at no extra cost for subscribers to People Management, this product gives the verbatim wording of legislation mentioned in the People Management module. Clicking on a legislative link elsewhere in the library will take you to the right place in this module.


PACKAGE ADD-ONS

1POINT BASE PACKAGESThere are three Base Packages available. The Base Packages have been designed specifically for the needs of Tax and Accounting specialists. Base Packages provide the most cost-effective solution to getting started on 1Point.

Once you have selected a Base Pacakge, your solution can then be customised by selecting any add-ons at discounted rates from the range of 1Point Package Add-ons.

Tax Essentials Accounting Essentials Accounting & Tax Essentials

Alert 24 - Taxation ü ü

Staples Updated & Tax Rates Guide ü ü

Core Tax Acts (Legislation Only) ü ü

Tax Examples & Scenarios ü ü

Depreciation Rate Locator ü ü ü

Model Financial Statements ü ü

Hard Facts ü ü

Client Newsletter ü ü

Chartered Accountants Manual ü ü

IRD Booklets & Newsletter ü

TIB, Determinations & Exposure Drafts ü

Speak to one of our Tax and Accounting specialists about your specific needs.

CATEGORY SERVICE CODE

TAX Depreciation Rate Locator 1P118

Staples and Tax Rates Guide 1P149

Tax Examples and & Scenarios 1P163

Weekly Tax Bulletins & Media Releases 1P148

Tax Cases (Summaries, Judgment Text & PDF’s) 1P145

Core Tax Acts 1P141

Core Tax Acts & Analysis 1P140

Related Tax Acts, Regulations and Double Tax Agreements 1P144

Bills, Discussion Documents and Officials’ Reports 1P139

Tax Information Bulletins, Determinations and & Exposure Drafts 1P147

IRD Booklets & Newsletters 1P143

Historic IRD and & TEO Material 1P142

Tax Journals and Articles 1P146


MORE PACKAGE ADD-ONS CATEGORY SERVICE CODE

ACCOUNTING AND FINANCE Depreciation Rate Locator 1P118

Chartered Accountant’s Manual 1P104

Financial Disclosure Templates 1P117

Credit Management and Debt Recovery 1P107

Financial Risk Management 1P116

Financial Analysis and Cashflow Practice Management 1P108

PRACTICE TOOLS Model Financial Statements 1P128

Accountants Workpapers 1P106

Standard Letters for Accountants 1P124

Hard Facts 1P103

Client Newsletter 1P119

Accountants Time Saver Package 1P106

Financial Templates for Accountants 1P115

PS-1 Quality Control Kit 1P110

SES-2 Financial Statements Compilation Kit 1P126

AUDITING Practical Auditing 1P111

COMPANY AND BUSINESS LAW Companies and Securities Law in New Zealand 1P149

Company Forms 1P130

Company Law 1P101

Securities Law 1P102

Directors Duties 1P109

Gault on Commercial Law 1P114

Insolvency Cases 1P113

Insolvency Law 1P112

TRUSTS Working with Trusts 1P120

Trusts Forms 1P121

HR & EMPLOYMENT People Management 1P164

Human Resources Forms 1P155

HR Best Practice 1P154

Payroll and Compliance 1P157

The Employment Agreement 1P159

Hiring Employees 1P153

Exiting Employees 1P151

Drafting Staff Handbooks 1P150

Managing Performance 1P156

Health, Safety and Acc 1P152

Protecting Employees 1P158

Training Programmes 1P160

Human Resources Related Legislation

CURRENT AWARENESS Alert 24 – Commercial 1P134

Alert 24 – Companies and Securities 1P135

Alert 24 – Employment 1P136

Alert 24 – People Management 1P137

Alert 24 – Taxation 1P138

TAX111 Q&A SERVICETAX111 Q&A Service provides you with fast, straightforward answers to operational tax questions you experience on a day to day basis. The service is in alliance between Thomson Reuters New Zealand and BDO Wellington, New Zealand’s leading tax professionals.

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TAXATION TODAYTaxation Today is an easy-to-read monthly magazine for those who need to keep up to date with topical New Zealand taxation issues. Written by experts working in all fi elds of taxation, this magazine provides a practical and informative update on current issues, trends, recent decisions, rulings and proposed legislation – in New Zealand and relevant overseas jurisdictions. Taxation Today also provides expert and in-depth analysis on topical tax issues. Selected articles are subject to peer review by expert referees, and the experienced Board of Advisors ensures balanced coverage of all matters that are important to anyone who wants to stay informed on New Zealand taxation. Regular current awareness information includes: • International Brief – the latest in tax-related

news from around the world. • Tax Calendar – a look at important dates

and events in the coming month. • Q&A – suggested solutions to questions on

topical matters. • Seminars – Forthcoming taxation

conferences, seminars and events.

Issues 11 per annum Code Paper Based 90139

ALERT24 NEWS SERVICEKeeping up to date on the latest industry developments is now an essential part of business practice but the search for the right information is time consuming.

Alert24 brings together all of the latest news and information from your chosen industry, and allows you to receive the information the way you want to through email, online or via RSS feed on a daily or a weekly basis.

Coverage includes the latest case law, legislation, news from multiple sources, policy documents and discussion papers.

Alert24 topics include:

• Taxation – the latest developments in key areas of New Zealand taxation including: accounting and auditing, duties, GST, income tax, IRD, and superannuation.

• Company and Securities – the latest developments in New Zealand company law

• Commercial – the latest developments in New Zealand commercial law, covering banking and fi nance, consumer credit, interest rates and insurance, competition and trade practices governed by the Fair Trading Act 1986, general commercial law, the law relating to contracts including application and principles, partnerships, parties, unconscionable conduct remedies, case and statute law.

• Bankruptcy and Insolvency – the latest developments in personal and corporate insolvency, including statutory demands, receiverships and liquidation.

• People Management – the latest developments of interest to HR practitioners and others who lead working teams.

• Employment – related cases that will offer lessons in the management of people are selected and are written in more of a narrative style so that lessons may be easily drawn from how they were handled.

Code Alert 24 – Commercial 1P134 Alert 24 – Companies and Securities 1P135 Alert 24 – Employment 1P136 Alert 24 – People Management 1P137 Alert 24 – Taxation 1P138

OTHER TAX SERVICES

TAXATION TODAYFEBRUARY 2012 | ISSUE 48

TAX AVOIDANCE REVISITED – ALESCO

DEVELOPMENTS IN THE LITIGATION AND JUDICIAL TREATMENT OF TAX AVOIDANCE

NEW ZEALAND FOREIGN TRUSTS – HANDLE WITH CARE! New Zealand Foreign Trusts and Associated Tax Issues

WEALTH TRANSFER TAX REDUX? Arguments for Estate Taxes

DISTRIBUTIONS OF DEEMED INCOME BY TRUSTEES Problems in the Draft Interpretation Statement?

TAXATIONTODAY

TAX AVOIDANCE REVISITED

DEVELOPMENTS IN THE LITIGATION AND JUDICIAL TREATMENT OF TAX AVOIDANCE

NEW ZEALAND FOREIGN TRUSTS – HANDLE WITH CARE! New Zealand Foreign Trusts and Associated Tax Issues

WEALTH TRANSFER TAX REDUX?

DISTRIBUTIONS OF DEEMED INCOME BY TRUSTEES Problems in the Draft Interpretation Statement?

TAXATION TODAYDECEMBER 2011 / JANUARY 2012 | ISSUE 47

DEVELOPMENTS IN RELATION TO THE

APPROVED ISSUER LEVY RULES

AN EXAMINATION OF THE APPROVED ISSUER LEVY REGIME

A DIVIDEND, BUT ONLY WHEN IT SUITS THE COMMISSIONER? Determining When a Dividend has Been Paid

USE OF MONEY INTEREST: A FAIR DEAL FOR TAXPAYERS? History of the Rules, and Required Reforms

CHARITIES AND INCOME TAX EXEMPT RESERVES Use of Accumulated Funds for Charitable Purposes

TAXATIONTODAYDECEMBER 2011 / JANUARY 2012 | ISSUE 47

DEVELOPMENTS IN RELATION TO THE

APPROVED ISSUER LEVY RULES

AN EXAMINATION OF THE APPROVED ISSUER LEVY REGIME

A DIVIDEND, BUT ONLY WHEN IT SUITS THE COMMISSIONER? Determining When a Dividend has Been Paid

USE OF MONEY INTEREST: A FAIR DEAL FOR TAXPAYERS? History of the Rules, and Required Reforms

CHARITIES AND INCOME TAX EXEMPT RESERVES Use of Accumulated Funds for Charitable Purposes

TAXATION TODAYNOVEMBER 2011 | ISSUE 46

VENTURE CAPITAL IS THE NEW GST INPUT TAX APPORTIONMENT REGIME

AN IMPROVEMENT?

JUDICIAL REVIEW AT HOME AND ABROAD Two Recent Cases in New Zealand and the United Kingdom

USE OF MONEY INTEREST: A FAIR DEAL FOR TAXPAYERS? Fiscal Implications, Objectives and Rate Setting

OVERSEAS SUPERANNUATION SCHEMES REVISITED: WHERE TO NOW?

The Tax Position of New Migrants with Accrued Superannuation Interests

NEW ZEALAND JOURNAL OF TAXATION AND POLICYAdrian Sawyer, Lin Mei Tan (General Editors)

This quarterly journal provides scholarly analysis of all aspects of taxation in New Zealand. All articles are subject to blind peer review by expert referees selected from the Editorial Board, Board of Advisors, or specialists in a particular fi eld of study, prior to acceptance for publication. This journal is included on the DEST register of refereed journals.

Editorial Board Sir Ivor Richardson, Justice Susan Glazebrook, Professor John Prebble, Professor Brian Arnold, Professor James Corkery, Professor Michael Bradbury, Professor Graeme Cooper, Professor Richard Vann, Dr John Hasseldine, Martin Smith, Professor Dale Pinto

Code Paper Based 0304

18 | Thomson Reuters Accounting and Tax Catalogue 2012Thomson ReutersThomson ReutersThomson Reuters Accounting and Tax Catalogue 2012Thomson ReutersThomson ReutersThomson Reuters Accounting and Tax Catalogue 2012Thomson ReutersThomson Reuters

STAPLES TAX GUIDE 2012 72ND EDITION John Veal, Principal Lecturer Taxation, Open Polytechnic; Therese Turner, Principal, Turner & Associates; Craig Macalister, Tax Director, New Zealand Institute of Chartered Accountants

Now in its 72nd annual edition, Staples Tax Guide 2012 is the essential reference on New Zealand income tax and GST issues. It contains in-depth commentary on legislation, Inland Revenue policy, compliance procedures and judicial decisions.

Staples Tax Guide 2012 provides you with the latest legislation and case law for the income tax year ending 31 March 2012.

Key features• Coverage of all aspects of tax.• Commentary on farming, forestry, fi shing,

property and land.• Depreciation rates.• Examples, fl owcharts and relevant

references to leading tax cases.• Income Tax Act comparative table (Income

Tax Act 2004 and Income Tax Act 2007).• Comprehensive, easy to use cross

referencing between tax legislation and commentary.

Price $144 + GST ISSN 1175 8571 Code 30012 - (Single Edition) 300OL - Online edition (new product) (Single User)

STAPLES TOOLKIT 2012 John Veal, Principal Lecturer Taxation, Open Polytechnic; Therese Turner, Principal, Turner & Associates; Craig Macalister, Tax Director, New Zealand Institute of Chartered Accountants

Staples Toolkit 2012 CD includes the annual edition of Staples Tax Guide 2012, New Zealand Tax Rates Guide and major tax Acts. The toolkit is a comprehensive, standalone annual CD reference library ideal for anyone who deals with New Zealand’s complex tax system. It provides detailed tax commentary and quick facts and rates such as depreciation rates, foreign currency exchange rates, income tax rates, ACC levies, GST and FBT rates, 2012/13 tax calendar, and core tax legislation annotated to 31 March 2011 including the Income Tax Act 2007, Income Tax Act 2004, Goods and Services Tax Act 1985, Tax Administration Act 1994 and the Taxation Review Authorities Act 1994.

Price $240 + GST Code T3A12

TAX ANNUALS 2012

STAPLES TOOLKIT 2012 + STAPLES TAX GUIDE 2012 John Veal, Principal Lecturer Taxation, Open Polytechnic; Therese Turner, Principal, Turner & Associates; Craig Macalister, Tax Director, New Zealand Institute of Chartered Accountants

Staples Toolkit 2012 CD includes the annual edition of Staples Tax Guide 2012, New Zealand Tax Rates Guide and major tax Acts. The toolkit is a comprehensive, standalone annual CD reference library ideal for anyone who deals with New Zealand’s complex tax system. It provides detailed tax commentary and quick facts and rates such as depreciation rates, foreign currency exchange rates, income tax rates, ACC levies, GST and FBT rates, 2012/13 tax calendar, and core tax legislation annotated to 31 March 2011 including the Income Tax Act 2007, Income Tax Act 2004, Goods and Services Tax Act 1985, Tax Administration Act 1994 and the Taxation Review Authorities Act 1994.

Staples Tax Guide 2012 is the essential reference on New Zealand income tax and GST issues. It contains in-depth commentary on legislation, Inland Revenue policy, compliance procedures and judicial decisions. It provides you with the latest legislation and case law for the income tax year ending 31 March 2012.

Key features• Coverage of all aspects of tax.• Commentary on farming, forestry, fi shing,

property and land.• Depreciation rates.• Examples, fl owcharts and relevant

references to leading tax cases.• Income Tax Act comparative table (Income

Tax Act 2004 and Income Tax Act 2007).• Comprehensive, easy to use cross

referencing between tax legislation and commentary.

Price $360 + GST Code T3C12


Brookers Income Tax Act 2007 Handbook 2012 includes the Income Tax Act 2007 (consolidated to 1 February 2012) in two volumes.

Brookers Income Tax Act 2007 Handbook 2012 is one of five tax works that are part of the Brookers Legislation Handbook series. Other titles in this series include:

• Brookers Goods and Services Tax Act 1985 Handbook 2012• Brookers Tax Administration Act 1994 and Taxation Review Authorities Act 1994 Handbook 2012• Brookers Tax Regulations, Determinations and Double Tax Agreements Handbook 2012• Brookers A–Z of Depreciation Rates Handbook 2012

Brookers Legislation Handbooks are readily accessible and convenient versions of legislation in a practice area of law. Practitioners, students and anyone who needs to refer to a particular area of law on a regular basis will find these handbooks invaluable.

Volume 1

Summary of AmendmentsIncome Tax Act 2007 (2007 No 97)Preliminary ProvisionsPart A Purpose and interpretationPart B Core provisionsPart C IncomePart D DeductionsPart E Timing and quantifying rulesPart F Recharacterisation of certain transactionsPart G Avoidance and non-market transactionsPart H Taxation of certain entitiesPart I Treatment of tax losses

Volume 2

Income Tax Act 2007 (2007 No 97) continuedPart L Tax credits and other creditsPart M Tax credits paid in cashPart O Memorandum accountsPart R General collection rulesPart Y Definitions and related mattersPart Z Repeals, amendments, and savings SchedulesSubject Index to the Income Tax Act 2007

www.thomsonreuters.co.nz

ISSN 1179-5980

9

771179 598025

11

Brookers Income Tax Act 2007

HandbookVolume 2

Parts L to Schedules

Consolidated to 1 February 2012

2012

Volume 2

Parts L to Schedules

2012

Brookers

Income Tax A

ct 2007 H

andbook

Brookers Income Tax Act 2007 Handbook 2012 includes the Income Tax Act 2007 (consolidated to 1 February 2012) in two volumes.

Brookers Income Tax Act 2007 Handbook 2012 is one of five tax works that are part of the Brookers Legislation Handbook series. Other titles in this series include:

• Brookers Goods and Services Tax Act 1985 Handbook 2012• Brookers Tax Administration Act 1994 and Taxation Review Authorities Act 1994 Handbook 2012• Brookers Tax Regulations, Determinations and Double Tax Agreements Handbook 2012• Brookers A–Z of Depreciation Rates Handbook 2012


Volume 1

Summary of AmendmentsIncome Tax Act 2007 (2007 No 97)Preliminary ProvisionsPart A Purpose and interpretationPart B Core provisionsPart C IncomePart D DeductionsPart E Timing and quantifying rulesPart F Recharacterisation of certain transactionsPart G Avoidance and non-market transactionsPart H Taxation of certain entitiesPart I Treatment of tax losses

Volume 2

Income Tax Act 2007 (2007 No 97) continuedPart L Tax credits and other creditsPart M Tax credits paid in cashPart O Memorandum accountsPart R General collection rulesPart Y Definitions and related mattersPart Z Repeals, amendments, and savings SchedulesSubject Index to the Income Tax Act 2007


ISSN 1179-5980

9

771179 598018

11

Brookers Income Tax Act 2007

HandbookVolume 1

Parts A to I


Volume 1

Parts A to I

20122012

Brookers

Income Tax A

ct 2007 H

andbook

Brookers Tax Administration Act

1994 and Taxation Review Authorities Act 1994 Handbook


Brookers

Tax Adm

inistration Act 1994 and

Taxation Review

Authorities A

ct 1994 H

andbook

Brookers Tax Administration Act 1994 and Taxation Review Authorities Act 1994 Handbook 2012 is one of five tax works that are part of the Brookers Legislation Handbook series. Other titles in this series include:

• Brookers Income Tax Act 2007 Handbook 2012• Brookers Goods and Services Tax Act 1985 Handbook 2012• Brookers Tax Regulations, Determinations and Double Tax Agreements Handbook 2012• Brookers A–Z of Depreciation Rates Handbook 2012


20122012

2012


Brookers Tax Regulations, Determinations,

and Double Tax Agreements Handbook


Brookers

Tax Reg

ulations,

Determ

inations,

and D

oub

le Tax A

greem

ents H

andb

oo

k

2012

Brookers Tax Regulations, Determinations, and Double Tax Agreements Handbook 2012 includes the following:

• Tax Regulations and Orders in Council• Accrual Determinations• Fair Dividend Rate Determinations• Financial Arrangement Determination• Livestock Determinations

— National Average Market Values of Specified Livestock Determinations— National Standard Costs for Specified Livestock Determinations

• Miscellaneous Determinations• Income Tax Act Exemptions• International Tax Disclosure Exemptions• Double Tax Agreements

Brookers Tax Regulations, Determinations, and Double Tax Agreements Handbook 2012 is one of five tax works that are part of the Brookers Legislation Handbook series. Other titles in this series include:

• Brookers Income Tax Act 2007 Handbook 2012• Brookers Goods and Services Tax Act 1985 Handbook 2012• Brookers Tax Administration Act 1994 and Taxation Review Authorities Act 1994 Handbook 2012• Brookers A–Z of Depreciation Rates Handbook 2012


ISSN 1179-6006

9

771179 600001

11

Brookers Goods and Services Tax Act 1985 Handbook 2012 is one of five tax works that are part of the Brookers Legislation Handbook series. Other titles in this series include:

• Brookers Income Tax Act 2007 Handbook 2012• Brookers Tax Administration Act 1994 and Taxation Review Authorities Act 1994 Handbook 2012• Brookers Tax Regulations, Determinations and Double Tax Agreements Handbook 2012• Brookers A–Z of Depreciation Rates Handbook 2012


ISSN 1179-6014

9

771179 601008

11

Brookers Goods and Services

Tax Act 1985 HandbookConsolidated to 1 February 2012

20122012

Brookers

Goods and Services

Tax Act 1985 H

andbook

Brookers A–Z of Depreciation Rates

Handbook

Brookers

A–Z of D

epreciation Rates H

andbook

Brookers A–Z of Depreciation Rates Handbook 2012 is an easy-to-follow guide which allows you to view and compare the official IRD rates, listed by industry and asset categories. It contains assets purchased both before and after 1 April 2005.

Brookers A–Z of Depreciation Rates Handbook 2012 is one of five tax works that are part of the Brookers Legislation Handbook series. Other titles in this series include:

• Brookers Income Tax Act 2007 Handbook 2012• Brookers Goods and Services Tax Act 1985 Handbook 2012• Brookers Tax Administration Act 1994 and Taxation Review Authorities Act 1994 Handbook 2012• Brookers Tax Regulations, Determinations and Double Tax Agreements Handbook 2012


ISSN 1178-9816

9

771178 981002

12

2012

2012

BROOKERS INCOME TAX ACT 2007 HANDBOOK 2012

Brookers Income Tax Act 2007 Handbook 2012 comes in an easily accessible two volume series. It includes the Income Tax Act 2007, and has been consolidated to include all amendments made before 1 February 2012. This text also includes a summary of amendments to the Income Tax Act 2007 and a comprehensive subject index.

Price $104 + GST ISSN 1179-5980 Code 0824

BROOKERS TAX ADMINISTRATION ACT 1994 AND TAXATION REVIEW AUTHORITIES ACT 1994 HANDBOOK 2012Brookers Tax Administration Act 1994 and Taxation Review Authorities Act 1994 Handbook 2012 includes both of these Acts, and has been consolidated to include all amendments made before 1 February 2012. It also includes a summary of amendments and a comprehensive subject index.


BROOKERS TAX REGULATIONS, DETERMINATIONS AND DOUBLE TAX AGREEMENTS HANDBOOK 2012Brookers Tax Regulations, Determinations, and Double Tax Agreements Handbook 2012 includes tax Regulations, Orders in Council, Determinations and Double Tax Agreements, and has been consolidated to include all amendments made before 1 February 2012. It also includes a summary of amendments.


BROOKERS GST ACT 1985 HANDBOOK 2012Brookers Goods and Service Tax Act 1985 Handbook 2012 includes the GST Act 1985 and GST Orders, and has been consolidated to include all amendments made before 1 February 2012. It also includes a summary of amendments to the GST Act 1985 and a comprehensive subject index.


BROOKERS A–Z OF DEPRECIATION RATES HANDBOOK 2012Brookers A–Z of Depreciation Rates Handbook 2012 offers detailed and accurate tax and accounting information. It is an easy to follow guide which allows you to view and compare the offi cial IRD rates using an A–Z format as well as browsing rates by industry and asset categories. It contains assets purchased both before and after 1 April 2005.


1Point is Thomson Reuters NZ’s dedicated tax and accounting website. This website brings together our extensive range of products and services, all fully integrated and up-to-date. Contact Thomson Reuters on 0800 10 60 60 now to discuss a competitively priced package for your needs.

Thomson Reuters New Zealand Level 4NEC House40 Taranaki StreetWellington 6011Tel: 0800 10 60 60Email: [email protected]


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