The concept of income within the New Zealand taxation system

dc.contributor.author	Alley, Clinton
dc.contributor.author	Maples, Andrew
dc.date.accessioned	2008-12-16T00:51:38Z
dc.date.available	2008-12-16T00:51:38Z
dc.date.issued	2006-09
dc.description.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	en_US
dc.format.mimetype	application/pdf
dc.identifier.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.	en_US
dc.identifier.issn	1173-7182
dc.identifier.uri	https://hdl.handle.net/10289/1678
dc.language.iso	en
dc.publisher	Waikato Management School	en_NZ
dc.relation.isPartOf	Department of Accounting Working Paper Series	en_NZ
dc.relation.ispartofseries	Department of Accounting Working Paper Series
dc.subject	accounting	en_US
dc.title	The concept of income within the New Zealand taxation system	en_US
dc.type	Working Paper	en_US
pubs.elements-id	53301
uow.relation.series	87