The New Zealand Law Journal: NZLJ., Volume 45Butterworths, 1969 - Law |
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Page 74
... income year ( or the corresponding accounting year of the trustee ) during which the necessary action can be taken to pay or apply income of an income year . ( b ) Specific conditions to be met if income so paid and applied is to be ...
... income year ( or the corresponding accounting year of the trustee ) during which the necessary action can be taken to pay or apply income of an income year . ( b ) Specific conditions to be met if income so paid and applied is to be ...
Page 348
... Income Tax Amendment Act 1968 , the Land and Income Tax Amendment Act ( No. 2 ) 1968 , the Land and Income Tax Amendment Act ( No. 3 ) 1968 and the Estate and Gift Duties Act 1968. It is not the purpose of this paper to deal in detail ...
... Income Tax Amendment Act 1968 , the Land and Income Tax Amendment Act ( No. 2 ) 1968 , the Land and Income Tax Amendment Act ( No. 3 ) 1968 and the Estate and Gift Duties Act 1968. It is not the purpose of this paper to deal in detail ...
Page 350
... income tax payable by the trustee of each separate trust in respect of trustee's income is to be calculated at the rate that would be payable in respect of an income equal to the total of the trustee's income of all the trusts . Section ...
... income tax payable by the trustee of each separate trust in respect of trustee's income is to be calculated at the rate that would be payable in respect of an income equal to the total of the trustee's income of all the trusts . Section ...
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