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Disposals of fixed property: timing of accrual and practical issues arising for provisional taxpayers
When fixed property is disposed of the proceeds are generally received anywhere from three months to a year after the transaction is required to be recognised for income tax purposes. A provisional taxpayer could therefore be required to declare and pay tax prior to the receipt of these proceeds and...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2020
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