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

  • 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: 31 Dec 2016 (excludes NZ IFRS 16)

  • 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: 31 Dec 2016 (excludes NZ IFRS 16)

  • 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

  • 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

  • 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: 31 Dec 2015 (excl NZ IFRS 9 and NZ IFRS 15)

  • 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: 31 Dec 2012 (excl NZ IFRS 9)

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

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

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