Capital and revenue : recent Australian developments and the taxation of lease incentives in New Zealand
The purpose of this thesis is twofold. The first purpose is to discuss the expansion of the concepts of income and business and the corresponding erosion of the concept of capital in Australia as a result of recent decisions of the Australian courts. The second purpose is the examination of the pote...
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| Language: | en |
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University of Canterbury. Law
2013
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| Online Access: | http://hdl.handle.net/10092/8244 |