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The associated persons provisions by Scott Mason

By: Mason, Scott.
Series: Taxation Today.Publisher: , New Zealand 2009Description: 12-15.Subject(s): TAX LEGISLATION | TAXATION | INCOME TAX | TaxSummary: Provides an overview of the new associated persons tests, Section YB 2-12 and 14-16, introduced to the Income Tax Act (ITA 2007) by the Taxation (International Taxation, Life Insurance and Remedial Matters) Bill. Regards changes to associated persons tests as introducing capital gains tax by stealth. Part 1: ID 32673
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Provides an overview of the new associated persons tests, Section YB 2-12 and 14-16, introduced to the Income Tax Act (ITA 2007) by the Taxation (International Taxation, Life Insurance and Remedial Matters) Bill. Regards changes to associated persons tests as introducing capital gains tax by stealth. Part 1: ID 32673

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