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"Trading stock" and cropping industries : a revenue rethink is required by Mark Davies

By: Davies, Mark.
Series: Taxation Today.Publisher: New Zealand, Brookers, Edition: 41, June 2011.Description: 41-44.Subject(s): TRADING STOCK | REVENUE | PROPERTY | TAX LAW | FISHING INDUSTRY | New Zealand. Income Tax Act 2007Summary: Discusses the way that Inland Revenue applies the trading stock and revenue account property provisions of the Income Tax Act 2007 to cropping industries such as mussel farming. Suggests that there is a lack of clarity as to how these provisions apply to unharvested crops.
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Discusses the way that Inland Revenue applies the trading stock and revenue account property provisions of the Income Tax Act 2007 to cropping industries such as mussel farming. Suggests that there is a lack of clarity as to how these provisions apply to unharvested crops.

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