The New Zealand Law Journal: NZLJ.Butterworths, 1997 - Law |
From inside the book
Results 1-3 of 82
Page 84
... position ) ; unacceptable interpretation ; and conduct penalties ( being lack of reasonable care and gross carelessness ) . The intentional behaviour penalties are not discussed in any great depth in this paper . Rather , the focus is ...
... position ) ; unacceptable interpretation ; and conduct penalties ( being lack of reasonable care and gross carelessness ) . The intentional behaviour penalties are not discussed in any great depth in this paper . Rather , the focus is ...
Page 86
... positions which are so clearly extreme as to be frivolous , vexatious or manifestly unsound . Unfortunately , this was rejected . The draft policy statement continues by saying that the position taken by a taxpayer must be a position to ...
... positions which are so clearly extreme as to be frivolous , vexatious or manifestly unsound . Unfortunately , this was rejected . The draft policy statement continues by saying that the position taken by a taxpayer must be a position to ...
Page 87
... position is similar to that proposed by New Zealand . Although the opinions of accountants , lawyers and other advisers have not been specifically listed as “ authori- ties " ( refer comment at p 18 above ) , the Explanatory Memorandum ...
... position is similar to that proposed by New Zealand . Although the opinions of accountants , lawyers and other advisers have not been specifically listed as “ authori- ties " ( refer comment at p 18 above ) , the Explanatory Memorandum ...
Contents
Lawyers and accountants where | 7 |
Advertising Manager | 36 |
Elisabeth Burgess | 72 |
Copyright | |
10 other sections not shown
Other editions - View all
Common terms and phrases
accepted action activities allow application approach Australian authority benefit Bill breach cause claim common concerned considered constitution contract costs Council course Court of Appeal criminal damages dealing decision defendant discussion duty effect established evidence example existing expressed fact further give given held High Court House important interest interpretation involved issue Judge judgment judicial justice land lawyers legislation liability limited Lord majority matter means ment nature noted NZLR obligations offence particular parties person plaintiff position practice present principle problem procedure proceedings protection question reasonable recent referred regard relation relationship responsibility result risk rule shares Society standard suggested taken tion tort trade trial trust University victims Zealand