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Vol 6 No 6B
01 Dec 1994

TIB - December 1994 (2 of 2)

Company law tax changes

Share repurchases and dividends

Summary flowcharts - tax treatment of share repurchases


Terminology changes

International tax amendments

Zero-rating of goods situated outside New Zealand at the time of supply

Accounting for goods and services tax

Dairy companies - capital cost deduction repealed

GST and sail-away boats

Provisional tax

See also Vol 6 No 6A (TIB - December 1994)