TIB index based from the NZ Tax Information Bulletin - kwister.net
Category reasonable-care
Volume 30 issue 010 | High Court confirms deductions for bad debts not available as operating a @Benevolence on the Conscience Loan Fund@ not a money lending business |
Volume 34 issue 005 | TDS 22/06: GST input tax deductions# income tax deductions# understated income# shortfall penalties - Shortfall penalty for not taking reasonable care |