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Is the future too bright? : An empirical investigation of whether the bright-line test is sound tax policy [part 2] / by Lydia Tsen, Jagdeep Sing-Ladhar and Howard Davey

By: Tsen, Lydia.
Contributor(s): Singh-Ladhar, Jagdeep | Davey, Howard.
Series: Taxation Today.Publisher: New Zealand, Thomson Reuters, Edition: no. 112, December 2017.Description: 14-20, 7 pages.Subject(s): Property tax | Capital gains tax | Tax law | Bright-line test | Taxation (Bright-Line Test for Residential Land) Act 2015 -- New ZealandSummary: Discusses the bright-line test, which imposes tax on gains derived from the sale of residential property acquired less than two years prior. Assesses the legitimacy of the test from the perspectives of three types of participants, practitioners, academics and other interested parties.
Item type Home library Call number Status Date due Barcode Item reserves
Article Article New Zealand
Available CA013282
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Discusses the bright-line test, which imposes tax on gains derived from the sale of residential property acquired less than two years prior. Assesses the legitimacy of the test from the perspectives of three types of participants, practitioners, academics and other interested parties.

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