The New Zealand Law Journal: NZLJ.Butterworths, 2002 - Law |
From inside the book
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Page 64
... Income Tax Act 1994 , any such income is deemed to be income derived by trustees in trust for charitable purposes , and therefore exempt from income tax . trading enterprises ( " LATES " ) , which are essentially trading operations set ...
... Income Tax Act 1994 , any such income is deemed to be income derived by trustees in trust for charitable purposes , and therefore exempt from income tax . trading enterprises ( " LATES " ) , which are essentially trading operations set ...
Page 172
... income . The Bill proposes that Maori authorities will be subject to income tax at the rate of 19.5 per cent , down from 25 per cent . Some commentators have attacked this rate as " tax apartheid " in that it favours Maori business ...
... income . The Bill proposes that Maori authorities will be subject to income tax at the rate of 19.5 per cent , down from 25 per cent . Some commentators have attacked this rate as " tax apartheid " in that it favours Maori business ...
Page 352
... income ; permitting the " streaming " of franked dividends to shareholders who will most benefit from them ; and allowing franking credits for foreign dividend withholding tax paid on the foreign source income . The paper clearly ...
... income ; permitting the " streaming " of franked dividends to shareholders who will most benefit from them ; and allowing franking credits for foreign dividend withholding tax paid on the foreign source income . The paper clearly ...
Contents
The Ellis case | 1 |
Bernard Robertson | 7 |
The emissions market | 14 |
Copyright | |
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