NZ IAS 12

Income Taxes

Prescribes the accounting treatment for income taxes.

  • NZ IAS 12 - Deferred Tax related to Assets and Liabilities arising from a Single Transaction – This version is effective for reporting periods beginning on or after 1 Jan 2023 (early adoption permitted)

    Date of issue: Jul 2021

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  • NZ IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012

    Date compiled to: Dec 2016 (excludes NZ IFRS 16)

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  • NZ IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Nov 2012

    Date compiled to: Dec 2016 (excludes NZ IFRS 16)

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  • Annual Improvements to NZ IFRSs 2015-2017 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Feb 2018

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  • Amendments to NZ IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2017 Recognition of Deferred Tax Assets for Unrealised Losses

    Date of issue: Mar 2016

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  • NZ IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012

    Date compiled to: Dec 2015 (excl NZ IFRS 9 and NZ IFRS 15)

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  • NZ IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

    Date of issue: Nov 2012

    Date compiled to: Dec 2012 (excl NZ IFRS 9)

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  • NZ IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

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

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Standards