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With great power comes no responsibility : the Commissioner's assessment function and discretionary adherence to the law

by Beckham, Jeremy.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 25 pagesEdition: 24 (1), March 2018, 25 pages. Availability: Copies available for loan: New Zealand (1).
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Inland Revenue's approach to taxpayer amendment requests : is the Commissioner guilty of dereliction of duty?

by Beckham, Jeremy.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 26 pagesEdition: 24 (2), June 2018, 26 pages. Availability: Copies available for loan: New Zealand (1).
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Taxing capital gains : a comparative analysis and lessons for New Zealand

by Evans, Chris; Krever, Richard.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 30 pagesEdition: 23 (4), December 2017, 30 pages. Availability: Copies available for loan: New Zealand (1).
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The Australian non-commercial loss rules : are similar rules warranted in the New Zealand Income Tax Act? [part 1]

by Smith, Andrew.

Series: Taxation Today.Pages: 8 pagesEdition: no. 91, January/February 2016, 8 pages. Online Access: Availability: Copies available for loan: New Zealand (1).
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An own goal in the making? : The implementation of BEPS in New Zealand

by Russ, Neil.

Series: Taxation Today.Pages: 3 pagesEdition: no. 91, January/February 2016, 3 pages. Online Access: Availability: Copies available for loan: New Zealand (1).
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Residential land withholding tax : please note: due to copyright restrictions, we are only able to supply you with 2 sections of this publication. Please select from the list of contents and email selection to library@charteredaccountantsanz.com

by -- Hayes Knight

Series: Tax Examples and Scenarios.Pages: 22 pagesEdition: no. 144, February 2016, 22 pages. Availability: Copies available for loan: New Zealand (1).
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The Australian non-commercial loss rules : are similar rules warranted in the New Zealand Income Tax Act? [part 2]

by Smith, Andrew.

Series: Taxation Today.Pages: 9 pagesEdition: no. 92, March 2016, 9 pages. Availability: Copies available for loan: New Zealand (1).
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Trustees take note : FACTA and the family trust

by Kalburgi, Stephanie; Cheng, Vivian.

Series: Taxation Today.Pages: 2 pagesEdition: no. 92, March 2016, 2 pages. Availability: Copies available for loan: New Zealand (1).
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Recent developments : please note: due to copyright restrictions, we are only able to supply you with 2 sections of this publication. Please select from the list of contents and email selection to library@charteredaccountantsanz.com

by -- Hayes Knight

Series: Tax Examples and Scenarios.Pages: 19 pagesEdition: no. 145, March 2016, 19 pages. Availability: Copies available for loan: New Zealand (1).
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Tax Administration : please note: due to copyright restrictions, we are only able to supply you with 2 sections of this publication. Please select from the list of contents and email selection to library@charteredaccountantsanz.com

by -- Hayes Knight

Series: Tax Examples and Scenarios.Pages: 19 pagesEdition: no. 146, April 2016, 19 pages. Availability: Copies available for loan: New Zealand (1).
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Is it the end of carrying on a business in New Zealand as a branch?

by Craig, Iain.

Series: Taxation Today.Pages: 2 pagesEdition: no. 93, April 2016, 2 pages. Availability: Copies available for loan: New Zealand (1).
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Trustee tax residence in New Zealand : is it relevant and how is it determined? [part 1]

by Pavlovich, Alison.

Series: Taxation Today.Pages: 6 pagesEdition: no. 93, April 2016, 6 pages. Availability: Copies available for loan: New Zealand (1).
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Trustee tax residence in New Zealand : is it relevant and how is it determined? [part 2]

by Pavlovich, Alison.

Series: Taxation Today.Pages: 6 pagesEdition: no. 94, May 2016, 6 pages. Availability: Copies available for loan: New Zealand (1).
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Staithes decision provides new interpretation of associated persons rules

by Richards, Emma; Chuang, Sharon.

Series: Taxation Today.Pages: 3 pagesEdition: no. 94, May 2016, 3 pages. Availability: Copies available for loan: New Zealand (1).
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Tax on the entertainment industry : please note: due to copyright restrictions, we are only able to supply you with 2 sections of this publication. Please select from the list of contents and email selection to library@charteredaccountantsanz.com

by -- Hayes Knight

Series: Tax Examples and Scenarios.Pages: 21 pagesEdition: no. 147, May 2016, 21 pages. Availability: Copies available for loan: New Zealand (1).
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The thin capitalisation problem : an analysis of New Zealand's 2014 reforms

by Meng, Jia.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 20 pagesEdition: 22 (1), March 2016, 20 pages. Availability: Copies available for loan: New Zealand (1).
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Taxing or relaxing? : The deductibility of expenditure on holiday homes, boats and aircraft

by Schumacher, Gretta.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 23 pagesEdition: 22 (1), March 2016, 23 pages. Availability: Copies available for loan: New Zealand (1).
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The GST treatment of bodies corporate : uncertainty, change and leaky buildings [part 1]

by Razoki, Zena.

Series: Taxation Today.Pages: 10 pagesEdition: no. 95, June 2016, 10 pages. Availability: Copies available for loan: New Zealand (1).
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Losses : please note: due to copyright restrictions, we are only able to supply you with 2 sections of this publication. Please select from the list of contents and email selection to library@charteredaccountantsanz.com

by -- Hayes Knight

Series: Tax Examples and Scenarios.Pages: 21 pagesEdition: no. 148, June 2016, 21 pages. Availability: Copies available for loan: New Zealand (1).
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The GST treatment of bodies corporate : uncertainty, change and leaky buildings [part 2]

by Razoki, Zena.

Series: Taxation Today.Pages: 7 pagesEdition: no. 96, July 2016, 7 pages. Availability: Copies available for loan: New Zealand (1).

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