TY  - BOOK
AU  - Elliffe,Craig
AU  - Marr,Emma
TI  - Tax
T2  - Butterworths student companion
SN  - 1927149770
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  - Casebooks (Law)
KW  - lcgft
N1  - "Tax is designed to help students in their understanding of tax cases. Tax is an unusual subject because it is a vital component in the study of law, accounting, and economics. It is intended that these case notes are of assistance in interpreting legal decisions for the purposes of a study in any of those three disciplines. Nothing, however, is better than reading the case itself, although sometimes it helps to have a guide such as this when reading a case simply to confirm that you have seen the full significance of the decision"--Publisher information; Preface --; Cases --; Nature And Quality Of Income --; Specific Income Regimes --; Deductions --; Timing Of Income Derivation And Deductions --; Avoidance --; Taxation Of Specific Entities --; Statutory Interpretation --; Losses --; Residence --; Tax Treaties --; Goods And Services Tax.
ER  -