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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

QB 19/04: Income tax - provisional tax and use of money interest implications for a person in their first year of business

This Question we’ve been asked covers the provisional tax and UOMI implications of a person in their first year of business and considers the relevance of the definition of a “taxable activity” – a concept borrowed from the goods and services tax legislation.

Date of issue: 24 April 2019

QB19/04 - PDF format (276kb | 10 pages)

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