Diploma in Business

With the increasing diversity of families in New Zealand, claims relating to capacity are increasing. While the law relating to testamentary capacity is largely well understood the differing levels of capacity for wills, enduring powers of attorney, ordinary powers of attorney, entering into contracts and wide-ranging trust documents is commonly misunderstood. Also misunderstood is who determines capacity and how.

This Practical Guide to Capacity considers the various legal tests for capacity, relevant legislation and case law, and provides valuable practical guidance on what is required to identify and address concerns relating to capacity, mitigate any challenges and protect the adviser and client / patient.

This book includes checklists, valuable resources and comprehensive template letters, for lawyers, advisers and health practitioners to adapt to the particular circumstances.

The book also provide practical guidance to health practitioners as to the prescribed information for a health practitioner’s certificate of mental incapacity that complies with the Protection of Personal Property Rights Act 1988 and when this is required.

This comprehensive guide discusses the key income tax and GST issues associated with buying, selling, owning and leasing property.

Substantive legislative changes have occurred since the publication of the seventh edition, the most important being the changes to the bright-line test and the limitation of interest deductions for residential property investors.

This book sets out the law and practice relating to AML/CFT issues, including the international context of the legislation, key risk issues to be considered, a framework for compliance, topical issues, due diligence and audit strategies, and legal issues arising from the AML regime.

Up to date as at September 2021, the guide includes:
-Undertaking a risk assessment for your organisation
-Establishing an effective and appropriate compliance programme
-Customer due diligence issues
-Specific risk issues, including PEPs, PTRs, SARs, record keeping and audits
-Cost saving strategies, including systems integration and training tools.

This valuable book brings together key employment legislation specifically selected for human resource practitioners, employment lawyers and advocates, union officials and students.

Consolidated to 11 April 2022, Essential New Zealand Employment Legislation includes the privacy statute, key secondary legislation affecting workplace responses to the COVID-19 pandemic, and the Matariki Day amendments. Other noteworthy changes since the last edition include amendments relating to pay equity, family violence leave, collective bargaining and triangular employment.

Foundations of New Zealand Taxation Law provides a clear and concise introduction to the policy, principles and practice underpinning New Zealand’s tax laws. Written by a panel of tax academics and tax experts in practice, this 2023 edition has been revised and updated to take into account significant tax developments up to 1 September 2022. Ideal for students seeking a straightforward explanation of the fundamentals of taxation law within a framework that provides context and historical background, the text includes a series of study questions at the end of each chapter to aid with preparation for exams and assignments. Foundations of New Zealand Taxation Law is designed to be used in conjunction with New Zealand Tax Legislation for Students.

Fringe benefit tax (FBT) is arguably one of the most controversial and costly taxes for any New Zealand business to administer. The fifth edition of this practical book uses worked examples, case studies and checklists to illustrate the meaning of the law and the context in which FBT might arise.

Alastair McKenzie’s GST – A Practical Guide is widely considered to be the authoritative New Zealand text on goods and services tax. In addition to covering the broad framework and operation of GST in New Zealand, the book provides in-depth coverage of special problem areas and contentious issues regarding the application of the Goods and Services Tax Act 1985. The first part of the book sets out the broad framework and operation of GST in New Zealand. The second part provides in-depth coverage of difficult and contentious issues regarding the application of the Goods and Services Tax Act 1985. Topics tackled include: mortgagee sales, hire purchase, barter, nominations and assignments, s and refunds, rental properties, insurance, adjustments for mixed-use assets and periodic payments.

The International Master Tax Guide is a concise foreign tax reference tool for the practitioner who needs quick answers to basic corporate and individual tax questions. This 9th Edition covers the following 28 countries: Argentina, Australia, Austria, Belgium, Canada, China, Denmark, France, Germany, Hong Kong, India, Indonesia, Ireland (Republic of), Italy, Japan, Luxembourg, Malaysia, Mexico, The Netherlands, New Zealand, Papua New Guinea, Philippines, Portugal, Singapore, Spain, Switzerland, United Kingdom and United States of America.

An essential strategic resource for anyone working in employment law, including lawyers, industrial and employment relations practitioners, human resource (HR) specialists, people managers and in-house HR counsel. This Manual assists readers in grappling with a range of strategic solutions to numerous people-related legal issues. In addition to its comprehensive legal commentary, the Manual contains numerous case studies, flowcharts and checklists that enable decision-makers to be properly informed across this highly complex and evolving area of the law.

All too often people who are successful in their jobs are promoted to management without an appropriate level of support. They are often unaware of the implications of managing a team and their need to develop new skills to lead and inspire people to do their best work. Instead, many merely focus on “getting the job done”. The significant missing element is that which involves “people”. Managers typically understand the task-related aspect of the work and underestimate the importance of the human element. This is the area that really counts in leadership. It is not only new managers who must pay attention to this vital element.

This book seeks to address the widespread needs of managers in the quest for success in their leadership.

This new title gives an insightful look into the issues relating to behaviour and culture in the workplace. This book also looks at how technological and social networking advances are impacting the workplace. By providing a legal insight into why these matters present challenges for organisations, this publication looks at how behavioural change results in cultural change.
Contents Includes:
-Introduction: The future of behaviour and culture in the workplace
-History and evolution: International obligations, State and Commonwealth laws, bodies and tribunals
-Discrimination: Behaviours and grounds
-Sexual harassment: types, areas, specifics
-Bullying
-Other offences
-Liability and damages
-Resources

Mental health is one of the most difficult work related risks to manage. Despite being a part of the duty of care, most businesses find the challenge of managing mental health risks in the workplace overwhelming. Part of the difficulty is that the approach to mental health management to date has been mostly reactive. This book explores the obligations relating to managing mental health risks in the workplace and outlines a holistic approach to the prevention of work related mental health risks.

This edition of the New Zealand Goods and Services Tax Legislation fully consolidates the Goods and Services Tax Act 1985 to 1 April 2024, incorporating amendments from all legislation to that date.
The book contains:
• Goods and Services Tax Act 1985
• Comprehensive summary of amendments
• Extensive history notes
• Detailed index

This 2-volume set consolidates the Income Tax Act 2007 to 11 April 2022. Volume 1 contains the Income Tax Act 2007 (Parts A-H), a summary of 2021 and 2022 amendments to 11 April 2022, together with pending legislation reforms. Volume 2 contains the Income Tax Act 2007(Parts I-Z), schedules, indexes to volumes 1 and 2, together with pending legislation reforms.

Providing a straightforward approach to New Zealand tax law, this guide covers all legislative and case law developments up to 31 December 2022, including: ▪ significant reform of the interest deductibility rules for residential rental properties ▪ further changes to the bright-line test, including tweaks to the main home exemption and a 5-year bright-line test for new builds ▪ modernising the GST invoicing rules ▪ introducing a new option for calculating fringe benefit tax ▪ the business continuity test for carrying forward losses ▪ penalising the sale or possession of sales suppression software ▪ rules for the GST and income tax treatment of cryptoassets ▪ extension of COVID-19 relief measures.

This practical guide covers not only bookkeeping essentials but also a range of accounting and taxation issues that tax agents and bookkeepers need to be aware of when dealing with their clients. It has a very practical approach, with numerous worked examples, diagrams, checklists, tables and FAQs. Topics covered include: overview of basic bookkeeping and accounting principles how to prepare a set of financial statements for clients key taxation principles that bookkeepers need to be aware of, including income tax, GST, and FBT guidance on the practicalities of payroll and KiwiSaver comprehensive examples on how to prepare a GST return under both the invoice and payment basis a list of commonly asked questions at the end of each chapter.

Consolidates the following legislation to 1 April 2020:

Tax Administration Act 1994
Taxation Review Authorities Act 1994
Stamp and Cheque Duties Act 1971 (Pt 6B – Approved Issuer Levy only)
International Tax Agreements.

A comprehensive summary of amendments, detailed history notes and indexes are included.

This 2-volume set, compiled especially for students, consolidates key New Zealand income tax and GST legislation to 1 December 2022.

It includes:
Income Tax Act 2007
Tax Administration Act 1994Goods and Services Tax Act 1985
Double Taxation Relief (Australia) Order 2010.

New Zealand Tax Rates, Dates and Depreciation Rates is an easy-to-use volume comprising all New Zealand’s depreciation rates in table format, consolidated to 1 January 2024.

An essential reference tool for tax practitioners, students and anyone involved in business.

This practical guide covers not only bookkeeping essentials but also a range of accounting and taxation issues that tax agents and bookkeepers need to be aware of when dealing with their clients. It has a very practical approach, with numerous worked examples, diagrams, checklists, tables and FAQs.

Administering the payroll is one of the most critical and demanding functions of a business. This comprehensive, easy-to-use guide clearly explains the essential components of all pay office functions and procedures. The book provides a simple and up-to-date explanation of legal and tax implications relevant for payroll purposes and is an invaluable resource for payroll administrators, business owners and advisers.

Managers and supervisors are key people in organisations when it comes to the prevention of bullying and harassment. This handbook has been written to give them practical guidance and to answer some of the most common questions they ask:

-How do I identify what is bullying/harassment and what isn’t? Where’s the line?
-How do I stop bullying/harassment if I know it’s happening?
-What is the difference between informal and formal interventions? What’s my part in this?
-What should I do when someone tells me they are being bullied or harassed?
-How should I respond if I am accused of bullying when I am trying to manage someone?
-How can I help create a work environment that prevents bullying and harassment from happening?

We all respond to incentives to perform. This handy reference looks at the link between the way a business remunerates its employees and that business’s ability to gain competitive advantage. It explains practical performance-based strategies, including profit sharing, gain sharing, merit pay, share ownership, goal-based plans and how to design a system. Containing examples and case studies to help illustrate points, this user-friendly resource is a must-have for business owners, managers, HR professionals and students.
Topics covered include:
-what are strategic rewards?
-linking rewards to performance
-types of strategic reward and remuneration
-rewards in context
-making it work — key challenges.

“Buy now, pay later” is increasingly a facet of New Zealand life, and there is pressure on businesses to grant more credit to get more sales. So Now You Want to Get Paid! clearly outlines the important aspects of credit management and debt recovery. This book will give you guidance and practical techniques, helping you save money and minimise risk while providing you with industry-recognised practices to recover what you are owed. Endorsed by the New Zealand Credit & Finance Institute, the second edition of this popular book is an indispensable guide for businesses, their financial and legal advisers, and anyone else involved with credit management.

Success for New Leaders is a practical and personal guide for anyone new to the art of leading people. The eBook presents a number of typical challenges experienced by managers, offering techniques, or “tips” on what works and what does not — enabling new leaders to be successful in their new role.

New leaders are encouraged to explore what is important for them personally, to learn more about themselves and others, and identify how they can work best with the people around them. Managers who are also technical specialists with people responsibilities may find this eBook useful, as will anyone who works closely with people or who simply wishes to develop more effective working relationships. The book presents a number of learning techniques, frameworks and models that leaders can draw on when implementing strategies to work successfully with others.

Although leadership can be learnt, there is no single recipe or formula that will work for everyone. The eBook highlights how learning and development is, therefore, a continuous process where leaders can develop their own individual style. Leaders are encouraged to consider new ways of thinking, doing and being, and to see things from different perspectives.

The latest book from best-selling business author, Nick Humphrey, is a practical guide to leadership and is the result of extensive interviews with high-achieving leaders including insights from elite coaches and athletes, CEOs, psychologists, serial entrepreneurs and even some Royal Marines Commandos. It brings together strategies, habits and hacks of peak performers and the latest research from management theorists.
The book deconstructs the art and science of building high performing teams including value-based leadership, mindfulness, positive leadership techniques, attracting talent and also tips for enhancing your employees experience.

The Taxation of Trusts 5th Edition is an essential guide for trust practitioners and accountants, offering a comprehensive overview of how tax law applies to settlors, trustees, and beneficiaries. This updated edition reflects all tax law changes up to August 2023, ensuring you have the most current information at your fingertips.

Why You’ll Love This
This book is designed in a user-friendly format, making complex tax concepts accessible. It addresses practical questions that arise in the field, with each chapter including relevant legislation to enhance your understanding and application of tax law.

Following the 2013 edition, which focused on New Zealand, this new volume examines the important issues within both human resources management (HRM) and employment relations (ER) in Australasia. The book actively seeks to raise academic, policy-maker and practitioner awareness of the key debates that need to be addressed to help New Zealand and Australian organisations to adopt more cutting-edge approaches to HRM and ER.

This book guides you through the family law dispute resolution process. It takes into account all new processes and procedures which started on 1 September 2021 at the commencement of the new Federal Circuit and Family Court of Australia (FCFCOA).

With a renewed emphasis on dispute resolution by the FCFCOA, readers can quickly and easily get across the objectives and desired outcomes of the dispute resolution process. Key topics include proper procedures, approved organisations that can assist, the role of the legal practitioner, collaborative law and arbitration. This book also guides you through new lists such as the Evatt List, Indigenous List and Lighthouse Project as well as judicial mediation.