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Land transactions : what is the date of acquisition? by Scott Mason

By: Mason, Scott.
Series: Taxation Today.Publisher: , New Zealand 2008Description: 1, 3-6.Subject(s): TAXATION | LAND TAX | SALE OF LAND | New Zealand. Income Tax Act 2004 | TaxSummary: Discusses the new approach by the IRD on the application of s CB5 of the Income Tax Act 2004 which imposes tax on the sale of land where that land was acquired with the purpose or intention of disposal.
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Discusses the new approach by the IRD on the application of s CB5 of the Income Tax Act 2004 which imposes tax on the sale of land where that land was acquired with the purpose or intention of disposal.

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