Author Retains CopyrightFlannery, Michael Francis.2018-07-312022-07-112018-07-312022-07-1119751975https://ir.wgtn.ac.nz/handle/123456789/20759pdfen-NZhttps://www.wgtn.ac.nz/library/about-us/policies-and-strategies/copyright-for-the-researcharchiveBills of exchange--Taxation.Discount--New Zealand.Moneylending and income tax aspects of discounting of inland bills of exchange by merchant banks.TextAll rights, except those explicitly waived, are held by the Author