The New Zealand Law Journal: NZLJ.Butterworths, 1981 - Law |
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Page 168
... income has been tested , however , such income has been held to fall within the rule . The cases in question are Freed and Kelly , which the High Court con- sidered to be an exception to proposition ( a ) , and Johnstone v CIR , " to ...
... income has been tested , however , such income has been held to fall within the rule . The cases in question are Freed and Kelly , which the High Court con- sidered to be an exception to proposition ( a ) , and Johnstone v CIR , " to ...
Page 241
... Income Tax Amendment Acts 1980 in- troduced three amendments to the existing income tax structure of vital significance to the general body of taxpayers . The first , brought about by the Income Tax Amendment Act 1980 , removed the ...
... Income Tax Amendment Acts 1980 in- troduced three amendments to the existing income tax structure of vital significance to the general body of taxpayers . The first , brought about by the Income Tax Amendment Act 1980 , removed the ...
Page 462
... incomes would result : Company A : Company B : Company C : nil $ 300 nil $ 300 Year 1 Company A Company B Company C Group Assessable income for the year Nil Tax loss available for -500 -100 carry forward Year 2 income Assessable 300 ...
... incomes would result : Company A : Company B : Company C : nil $ 300 nil $ 300 Year 1 Company A Company B Company C Group Assessable income for the year Nil Tax loss available for -500 -100 carry forward Year 2 income Assessable 300 ...
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