TY  - BOOK
AU  - Davidson,Pam
AU  - Barber,Paul Franklin
AU  - Prebble,John
ED  - Thomson Reuters,
TI  - Taxation of property transactions in New Zealand
SN  - 9780947486235
U1  - 343.930546 23
PY  - 2016///
CY  - Wellington [New Zealand]
PB  - Thompson Reuters
KW  - Real property tax
KW  - Law and legislation
KW  - New Zealand
KW  - Income tax
KW  - Real property, Exchange of
N1  - 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
ER  -