TIB index based from the NZ Tax Information Bulletin - kwister.net
Category disposal
Volume 26 issue 007 | CLARIFYING THE ACQUISITION DATE OF LAND |
Volume 27 issue 004 | QB 15/04: Income tax - Whether it is possible that the disposal of land that is part of an undertaking or scheme involving development or division will not give rise to income, even if no exclusion applies |
Volume 28 issue 009 | Section CB 6 - date of acquisition of land and intention |