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The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock

In calculating the taxable income of a taxpayer, items of income and expenditure are classified as being either capital or revenue in nature, and are treated differently according to such classification. Over the years, a debate has emerged regarding the classification of items of income that are ei...

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Bibliographic Details
Main Author: Wakefield, Yvonne
Other Authors: Emslie, Trevor
Format: Thesis
Language:English
Published: Department of Commercial Law 2014
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