NZ IAS 12

Income Taxes


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Prescribes the accounting treatment for income taxes.

  • NZ IAS 12 – Periods beginning on or after
    1 Jan 2023

    Date of issue: Nov 2012

    Date compiled to: Dec 2023 (includes International Tax Reform Pillar Two Model Rules)

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New version not yet mandatory

  • NZ IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2026

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Previous version

  • NZ IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2023 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2022 (therefore excludes International Tax Reform Pillar Two Model Rules)

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