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

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26 Oct 2025


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Volume 26 issue 007TAXATION (ANNUAL RATES, EMPLOYEE ALLOWANCES, AND REMEDIAL MATTERS) ACT 2014 - THE TAXATION OF LAND-RELATED LEASE PAYMENTS
Volume 26 issue 007TAXATION (ANNUAL RATES, EMPLOYEE ALLOWANCES, AND REMEDIAL MATTERS) ACT 2014 - THE TAXATION OF LAND-RELATED LEASE PAYMENTS - LEASE TRANSFER PAYMENTS
Volume 26 issue 007OTHER POLICY MATTERS - GST - PROCUREMENT OF A LEASE
Volume 26 issue 007OTHER POLICY MATTERS - GST - ZERO-RATING TOOLING COSTS
Volume 30 issue 009Court of Appeal confirms a lease surrender payment is a revenue receipt in the hands of the landlord

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