Tax calculation and disclosure example
The attached spreadsheet includes an income tax calculation and disclosure example. The example is based on a company with a balance date of 30 June 2012. The company prepares tax disclosures in accordance with NZ IAS 12.
The example has been developed primarily for training purposes, but the spreadsheet could also be used as a basis for preparing tax calculations and disclosures for financial reporting purposes.
Please contact our Tax Director, Jason Biggins, if you have any questions regarding the calculation and disclosure of tax balances.
| Disclaimer: The attached document is intended only as a general guide, and should not be used or relied upon as a substitute for specific professional advice. No liability is accepted for loss or damage incurred by persons who rely on this document. |
