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TIB index based from the NZ Tax Information Bulletin - kwister.net
Category amalgamation

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03 Apr 2025


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Volume 26 issue 006QB 14/05: INCOME TAX - ASC RULES - CALCULATING THE @SUBSCRIPTIONS@ AMOUNT FOR AN AMALGAMATED COMPANY WHEN THE SHARES OF AN AMALGAMATING COMPANY ARE HELD BY ANOTHER AMALGAMATING COMPANY
Volume 28 issue 001OTHER REMEDIAL AMENDMENTS Clarifying treatment of land transferred under a resident@s restricted amalgamation
Volume 28 issue 003NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - TRANSFER OF FINANCIAL ARRANGEMENTS ON AMALGAMATION
Volume 29 issue 005TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Pre-amalgamation losses
Volume 32 issue 004CALCULATING STANDARD PROVISIONAL TAX INSTALMENTS FOR AMALGAMATED AND CONSOLIDATED COMPANIES

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