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The scope and effect of section 99 : Commissioner of Inland Revenue v BNZ Investments Ltd.

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Date

2001

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Publisher

Te Herenga Waka—Victoria University of Wellington

Abstract

Description

Keywords

New Zealand.--Income Tax Act 1976.--Section 99., New Zealand.--Inland Revenue Dept.--Rules and practice., Bank of New Zealand Investments Limited., Tax planning--New Zealand., Taxpayer compliance--New Zealand., Tax administration and procedure--New Zealan

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