New Zealand Equivalent to International Accounting Standard 12

Prescribes the accounting treatment for income taxes.

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Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

• 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

  Download

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)

  Download

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