Normal view MARC view ISBD view

Home is where you make it : the "permanent place of abode" test in Commissioner of Inland Revenue v Diamond [Part 1] / by Ana Lenard

By: Lenard, Ana.
Series: Taxation Today.Publisher: New Zealand, Thomson Reuters, Edition: no. 109, September 2017.Description: 13-21, 9 pages.Subject(s): New Zealand | Income tax | Tax law | Income Tax Act 2007 -- New ZealandSummary: Discusses the Court of Appeal case, Commissioner of Inland Revenue v Diamond, concerning the scope of the "permanent place of abode" test under the Income Tax Act 2007. Argues the ruling was correct but still leaves the law uncertain.
Item type Home library Call number Status Date due Barcode Item reserves
Article Article New Zealand
Available CA013095
Total reserves: 0

Discusses the Court of Appeal case, Commissioner of Inland Revenue v Diamond, concerning the scope of the "permanent place of abode" test under the Income Tax Act 2007. Argues the ruling was correct but still leaves the law uncertain.

© 2017 Chartered Accountants Australia and New Zealand ABN 50 084 642 571 (CA ANZ).
Formed in Australia. Members of CA ANZ are not liable for the debts and liabilities of CA ANZ

Powered by Koha

Powered by Koha