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| 005 | 20221102155208.0 | ||
| 008 | 121015s2013 nz w 000 0 eng d | ||
| 011 | _aBIB MATCHES WORLDCAT | ||
| 020 |
_a1927183545 _qpbk. |
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| 020 |
_a9781927183540 _qpbk. |
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| 035 | _a(ATU)b12758991 | ||
| 035 | _a(OCoLC)822027804 | ||
| 040 |
_aNZNB _beng _erda _cNZNB _dATU |
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| 042 | _anznb | ||
| 082 | 0 | 4 |
_a343.9304 _223 |
| 100 | 1 |
_aElliffe, Craig, _d1961- _eauthor. _9457973 |
|
| 245 | 1 | 0 |
_aTax / _cCraig Elliffe, Emma Marr. |
| 264 | 1 |
_aWellington, N.Z. : _bLexisNexis NZ, _c2013. |
|
| 300 |
_axvii, 148 pages ; _c22 cm. |
||
| 336 |
_atext _btxt _2rdacontent |
||
| 337 |
_aunmediated _bn _2rdamedia |
||
| 338 |
_avolume _bnc _2rdacarrier |
||
| 490 | 1 | _aLexisNexis key cases | |
| 500 | _a"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. | ||
| 505 | 0 | 0 |
_tPreface -- _tCa.ses -- _tNATURE AND QUALITY OF INCOME -- _tWhat is Income? -- _tSPECIFIC INCOME REGIMES -- _tBusiness Income -- _tPersonal Property -- _tLand -- _tEmployee or Independent Contractor -- _tDEDUCTIONS -- _tCapital Limitation -- _tPrivate Limitation -- _tNo Double Deduction -- _tTIMlNG OF INCOME DERIVATIONA ND DEDUCTIONS -- _tAVOIDANCE -- _tTAXATION OF SPECIFIC ENTITIES -- _tTrusts -- _tCharitable Entities -- _tSTATUTORY I NTERPRETATI ON -- _tLOSSES -- _tRESIDENCE -- _tIndividual -- _tCorporate -- _tTAX TREATIES -- _tGOODS AND SERVICES TAX -- _tConsideration -- _tSupply -- _tOther. |
| 588 | _aMachine converted from AACR2 source record. | ||
| 650 | 0 |
_aTaxation _xLaw and legislation _zNew Zealand _vCases _9626128 |
|
| 655 | 7 |
_aLaw digests _2lcgft _9344761 |
|
| 700 | 1 |
_aMarr, Emma, _eauthor. _91097985 |
|
| 830 | 0 | _aLexisNexis key cases. | |
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_a.b12758991 _b03-10-17 _c28-10-15 |
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