The New Zealand Law Journal: NZLJ.Butterworths, 1997 - Law |
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Page 84
... INTERPRETATION The civil penalties for tax shortfalls fall into three distinct groups . At Appendix 1 , a flow chart indicates the offence and the penalty applicable on each track . The three tracks are : intentional behaviour ( being ...
... INTERPRETATION The civil penalties for tax shortfalls fall into three distinct groups . At Appendix 1 , a flow chart indicates the offence and the penalty applicable on each track . The three tracks are : intentional behaviour ( being ...
Page 178
... interpretation penalty should not apply . One could say it should apply only where there is in fact an interpretation . If the example is to be read as suggesting that the IRD might treat miscategorisation as interpretation , then there ...
... interpretation penalty should not apply . One could say it should apply only where there is in fact an interpretation . If the example is to be read as suggesting that the IRD might treat miscategorisation as interpretation , then there ...
Page 318
... interpretation . Whereas the other law schools discuss the different principles of and aids to interpretation and require students to apply these to hypothetical statutes and fact patterns , Victoria teaches students to follow a ...
... interpretation . Whereas the other law schools discuss the different principles of and aids to interpretation and require students to apply these to hypothetical statutes and fact patterns , Victoria teaches students to follow a ...
Contents
Lawyers and accountants where | 7 |
Advertising Manager | 36 |
Elisabeth Burgess | 72 |
Copyright | |
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