Tax / Craig Elliffe, Emma Marr.
Material type: TextSeries: LexisNexis key casesPublisher: Wellington, N.Z. : LexisNexis NZ, 2013Description: xvii, 148 pages ; 22 cmContent type:- text
- unmediated
- volume
- 1927183545
- 9781927183540
- 343.9304 23
Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|
Book | City Campus City Campus Main Collection | 343.9304 ELL (Browse shelf(Opens below)) | 1 | Available | A529823B | ||
Book | City Campus City Campus Main Collection | 343.9304 ELL (Browse shelf(Opens below)) | 1 | Available | A529824B |
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343.9304 ELL Tax / | 343.9304 ELL Tax / | 343.9304 ELL Tax / | 343.9304 ELL Tax / | 343.9304 ELL Tax / | 343.9304 ELL International and cross-border taxation in New Zealand / | 343.9304 ELL International and cross-border taxation in New Zealand / |
"LexisNexis key cases : tax is designed to help busy practitioners by providing a brief summary of important tax cases. Sometimes it may be helpful to have a guide such as this when you need a quick reminder about a decision. At other times it may be important to identify whether you need to spend the time and energy researching the issue. Even when reading a case, this guide might be helpful to simply confirm that you have seen the full significance of the decision. It is not intended as a substitute for reading a case because nothing is better than reading the case itself"--Publisher's information.
Preface -- Ca.ses -- NATURE AND QUALITY OF INCOME -- What is Income? -- SPECIFIC INCOME REGIMES -- Business Income -- Personal Property -- Land -- Employee or Independent Contractor -- DEDUCTIONS -- Capital Limitation -- Private Limitation -- No Double Deduction -- TIMlNG OF INCOME DERIVATIONA ND DEDUCTIONS -- AVOIDANCE -- TAXATION OF SPECIFIC ENTITIES -- Trusts -- Charitable Entities -- STATUTORY I NTERPRETATI ON -- LOSSES -- RESIDENCE -- Individual -- Corporate -- TAX TREATIES -- GOODS AND SERVICES TAX -- Consideration -- Supply -- Other.
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