NZ IAS 12

Income Taxes

Prescribes the accounting treatment for income taxes.

  • NZ IAS 12 – This version is effective for reporting 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)

Amendments

  • International Tax Reform Pillar Two Model Rules (amendments to NZ IAS 12) – Periods beginning on or after
    1 Jan 2023

    Date of issue: Jul 2023

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)

  • NZ IAS 12 – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Feb 2018

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