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...
Exemption u/s 11 - Charitable activity u/s 2(15) - entities engaged in providing other than essential services - business of providing built-up space or making available vacant land, on leasehold basis - the letting is being undertaken in an organized manner - The lease rentals are deployed to finance both creation of more built-up space, as well as through charge of depreciation, sustain that existing. - The same qualifies as an eligible business u/s. 11(4A), and it’s income assessable as business income. - AT
Exemption u/s 11 - Charitable activity u/s 2(15) - entities engaged in providing other than essential services - business of providing built-up space or making available vacant land, on leasehold basis - the letting is being undertaken in an organized manner - The lease rentals are deployed to finance both creation of more built-up space, as well as through charge of depreciation, sustain that existing. - The same qualifies as an eligible business u/s. 11(4A), and it’s income assessable as business income. - AT
Note: It is a system-generated summary and is for quick reference only.