The New Zealand Law Journal: NZLJ.Butterworths, 2000 - Law |
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Page 57
... apply to a person in relation to an arrangement , the person may apply , and require the Commissioner to apply , any one of those rulings . No binding ruling has been issued on the effect of s EH5 . Accordingly the earlier binding ...
... apply to a person in relation to an arrangement , the person may apply , and require the Commissioner to apply , any one of those rulings . No binding ruling has been issued on the effect of s EH5 . Accordingly the earlier binding ...
Page 190
... application of the GST Act . Inland Revenue considers there are deficiencies in this section which create a high evidentiary barrier for the Commissioner and which limits its potential application . For the section to apply , the ...
... application of the GST Act . Inland Revenue considers there are deficiencies in this section which create a high evidentiary barrier for the Commissioner and which limits its potential application . For the section to apply , the ...
Page 291
... application proce- dure is not mandatory . R 700ZH ( ap- plications in the course of liquidation ) has been amended to provide that it does not apply to an application to which Part IVA applies , but that still leaves open the ...
... application proce- dure is not mandatory . R 700ZH ( ap- plications in the course of liquidation ) has been amended to provide that it does not apply to an application to which Part IVA applies , but that still leaves open the ...
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