Research Commons
      • Browse 
        • Communities & Collections
        • Titles
        • Authors
        • By Issue Date
        • Subjects
        • Types
        • Series
      • Help 
        • About
        • Collection Policy
        • OA Mandate Guidelines
        • Guidelines FAQ
        • Contact Us
      • My Account 
        • Sign In
        • Register
      View Item 
      •   Research Commons
      • University of Waikato Research
      • Management
      • Management Papers
      • View Item
      •   Research Commons
      • University of Waikato Research
      • Management
      • Management Papers
      • View Item
      JavaScript is disabled for your browser. Some features of this site may not work without it.

      The concept of income within the New Zealand taxation system

      Alley, Clinton; Maples, Andrew
      Thumbnail
      Files
      Accounting_wp_87.pdf
      344.8Kb
      Find in your library  
      Citation
      Export citation
      Alley, C. & Maples, A. (2006). The concept of income within the New Zealand taxation system. (Department of Accounting Working Paper Series, Number 87). Hamilton, New Zealand: University of Waikato.
      Permanent Research Commons link: https://hdl.handle.net/10289/1678
      Abstract
      The paper looks at the core provisions used in the procedure for calculating and satisfying income tax liability as applied by the New Zealand Income Tax Act 2004. This Act has introduced an additional part to the subpart BC flowchart and a new term “non-residents’ foreign-sourced income’ to assist in the determination of income. The authors review these additions to the Income Tax Act and suggest that further improvements can be made. To this end they include proposed amendments to Part B ( including the subpart BC flowchart) and Part C of ITA 2004
      Date
      2006-09
      Type
      Working Paper
      Series
      Department of Accounting Working Paper Series
      Report No.
      87
      Publisher
      Waikato Management School
      Collections
      • Management Papers [1125]
      Show full item record  

      Usage

      Downloads, last 12 months
      156
       
       

      Usage Statistics

      For this itemFor all of Research Commons

      The University of Waikato - Te Whare Wānanga o WaikatoFeedback and RequestsCopyright and Legal Statement