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dc.contributor.authorAlley, Clinton
dc.contributor.authorMaples, Andrew
dc.date.accessioned2008-12-16T00:51:38Z
dc.date.available2008-12-16T00:51:38Z
dc.date.issued2006-09
dc.identifier.citationAlley, 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.en_US
dc.identifier.issn1173-7182
dc.identifier.urihttps://hdl.handle.net/10289/1678
dc.description.abstractThe 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 2004en_US
dc.format.mimetypeapplication/pdf
dc.language.isoen
dc.publisherWaikato Management Schoolen_NZ
dc.relation.ispartofseriesDepartment of Accounting Working Paper Series
dc.subjectaccountingen_US
dc.titleThe concept of income within the New Zealand taxation systemen_US
dc.typeWorking Paperen_US
uow.relation.series87
dc.relation.isPartOfDepartment of Accounting Working Paper Seriesen_NZ
pubs.elements-id53301


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