The New Zealand Law Journal: NZLJ.Butterworths, 2002 - Law |
From inside the book
Results 1-3 of 85
Page 173
... position which has significant tax consequences take extra care . The Revenue noted that the aim of both the acceptable interpretation and reasonable care standard is to ensure that taxpayers take care in considering their tax position ...
... position which has significant tax consequences take extra care . The Revenue noted that the aim of both the acceptable interpretation and reasonable care standard is to ensure that taxpayers take care in considering their tax position ...
Page 269
... position . The purpose of the disclosure process is to encourage the parties to disclose all relevant information at the statement of position stage and to exclude other issues or evidence from any later hearing . ( Statements of position ...
... position . The purpose of the disclosure process is to encourage the parties to disclose all relevant information at the statement of position stage and to exclude other issues or evidence from any later hearing . ( Statements of position ...
Page 427
... positions . Shortfall penalties range from 20 % for not taking reasonable care , 40 % for gross carelessness , 100 % for taking an " abusive tax position " ( including a position taken with a dominant purpose of avoiding tax ) , and 150 ...
... positions . Shortfall penalties range from 20 % for not taking reasonable care , 40 % for gross carelessness , 100 % for taking an " abusive tax position " ( including a position taken with a dominant purpose of avoiding tax ) , and 150 ...
Contents
The Ellis case | 1 |
Bernard Robertson | 7 |
The emissions market | 14 |
Copyright | |
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