Author Retains CopyrightMcclure, K. A.2018-07-312022-07-112018-07-312022-07-1119831983https://ir.wgtn.ac.nz/handle/123456789/20582pdfen-NZhttps://www.wgtn.ac.nz/library/about-us/policies-and-strategies/copyright-for-the-researcharchiveNew Zealand.--Income Tax Act 1976.--Sections 129, 188A.Income tax--New Zealand--Deductions.Tax planning--New Zealand.TextAll rights, except those explicitly waived, are held by the Author