| 000 | 00865cab a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS42456 | ||
| 008 | 090401t1990 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u36953 | ||
| 041 | _aeng | ||
| 100 | _aParsons, G. | ||
| 245 | _aDealing (or trading) in land | ||
| 260 | _c1990 | ||
| 350 | _a0 | ||
| 490 |
_aProperty Management _v8(1) 1990, 34-39(6) |
||
| 520 | _aIntroduces the property manager to the way in which the courts have analysed the objectives of owning property by reference to the `badges of trade` ie a set of principles established from numerous cases on the issue of whether a person had been dealing in land or not for taxation purposes. (Based on journal abstract) | ||
| 650 | _aCASE LAW | ||
| 650 | _aINCOME AND CORPORATION TAXES ACT 1988 | ||
| 650 | _aMASON V MORTON | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c23913 _d23913 |
||