Taxation of property transactions in New Zealand / general editors: Judge Paul Barber, Professor John Prebble ; author, Pam Davidson.
Material type: TextPublisher: Wellington [New Zealand] : Thompson Reuters, 2016Copyright date: ©2016Edition: 2016 editionDescription: xiii, 206 pages ; 24 cmContent type:- text
- unmediated
- volume
- 9780947486235
- 0947486232
- 343.930546 23
Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|
Book | City Campus City Campus Main Collection | 343.930546 DAV (Browse shelf(Opens below)) | 1 | Available | A540937B | ||
Book | City Campus City Campus Main Collection | 343.930546 DAV (Browse shelf(Opens below)) | 1 | Available | A540941B |
Includes bibliographical references and index.
Introduction -- The property charging provisions -- a brief history -- Land and personal property -- an explanation of the terms -- Taxable entities -- Profit-making schemes -- An overview of property taxation issues -- Purpose or intention in acquiring property -- Business of dealing in property -- Associated persons -- The bright-line test for residential land -- Certain businesses and activities on land and the 10-year rule -- Major development or division work on land -- Disposal of land affected by land use factors -- Exclusions of disposals of certain types of land -- Miscellaneous issues -- Tables of statutes -- Table of cases.
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