Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Treatment of loss from share trading - speculative loss OR business loss - a specific amendment by Parliament in the Explanation to Section 73, insofar as trading in shares is concerned, w.e.f. 01.04.2015. It was intended to take effect from the date stipulated by Parliament - no reason to hold either that it was clarificatory or that the intent of Parliament was to give it retrospective effect
Treatment of loss from share trading - speculative loss OR business loss - a specific amendment by Parliament in the Explanation to Section 73, insofar as trading in shares is concerned, w.e.f. 01.04.2015. It was intended to take effect from the date stipulated by Parliament - no reason to hold either that it was clarificatory or that the intent of Parliament was to give it retrospective effect
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
