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...
Taxability of notional rent - company having large registered office and does not have any other property - there is a statutory requirement under the Companies Act to have a registered office and there is no restriction or condition about the size - merely on the basis of the area of the office being large, the same cannot be said to be vacant property so as to attract the provision of section 23 - not taxable
Taxability of notional rent - company having large registered office and does not have any other property - there is a statutory requirement under the Companies Act to have a registered office and there is no restriction or condition about the size - merely on the basis of the area of the office being large, the same cannot be said to be vacant property so as to attract the provision of section 23 - not taxable
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
