TY  - BOOK
AU  - Elliffe,Craig
AU  - Marr,Emma
TI  - Tax
T2  - LexisNexis key cases
SN  - 1927183545
U1  - 343.9304 23
PY  - 2013///
CY  - Wellington, N.Z.
PB  - LexisNexis NZ
KW  - Taxation
KW  - Law and legislation
KW  - New Zealand
KW  - Cases
KW  - Law digests
KW  - lcgft
N1  - "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.
ER  -