The scope and effect of section 99 : Commissioner of Inland Revenue v BNZ Investments Ltd.
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Date
2001
Authors
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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