TIB index based from the NZ Tax Information Bulletin - kwister.net
Category cfc-test-grouping-rule
Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - ANTI-AVOIDANCE RULE FOR THE TEST GROUPING CONCESSION |