TY  - BOOK
AU  - Speakman,Peter
TI  - A practical guide to tax penalties in New Zealand
SN  - 9780864759337
U1  - 343.9304 23
PY  - 2014///
CY  - Auckland
PB  - CCH New Zealand Limited
KW  - Taxation
KW  - Law and legislation
KW  - New Zealand
KW  - Tax penalties
KW  - Taxpayer compliance
N1  - Includes bibliographical references and index; 1; Overview and background --; 2; "No fault" civil penalties --; 3; Standard-based civil penalties --; 4; Criminal penalties --; 5; Use of money interest --; 6; Tax advisors' liability under the penalties regime --; 7; Offences and penalties --; 8; Use of money interest: previous law
UR  - https://ezproxy.aut.ac.nz/login?url=http://prod.resource.wkasiapacific.com/resource/scion/toc/atlas-csh/(WKAP_TAL_979055676)3EDEC605B6CCFC963D4FD5BE:WKAP_TAL_NGTP14_REFERENCE?cfu=WKAP&cpid=WKAP-TAL-IC
ER  -