NZ IAS 12

Income Taxes

  • NZ IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jul 2012

    Date of issue: Nov 2004

    Date compiled to: Dec 2011 (excl NZ IFRS 9 & 11)

  • NZ IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2012 & 1 Jul 2011

    Date of issue: Nov 2004

    Date compiled to: Jun 2011 (excl NZ IFRS 9 & 11)

  • NZ IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jul 2009 & 1 Jan 2009

    Date of issue: Nov 2004

    Date compiled to: Dec 2009 (excl NZ IFRS 9)

*Additional Material is restricted to those with NZ-assigned IP addresses only.