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升级   41.4% - UID
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本帖最后由 emule 于 2010-9-22 15:42 编辑
我写了些大纲,不确定有没有东西漏下,有没有人在呀,可以对下答案吗?
以下是我的答案:
Q1: Practical steps: written contract for service, may need to register GST and provide GST tax invoices, may subject to withholding tax, no PAYE tax deduction, pay self-employed ACC Levy, provide own equipment, keep business record.
Q2: liable for tax on sale of the property, CB6--no intention to sale, CB14--rezone, CB22--exemption for farm land, disposal is not the result of re-zoning ---not apply
Q3: passive acquisition of property by gift or inheritance, compulsory acquisition by Crown, State, etc, compare CB4 and CB6.
Q4: Capital /Revenue distinction, three step process, cases...... |
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