000 00672cab a2200253 4500
001 ABS53511
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u4820
041 _aeng
100 _aHarper, J.
245 _aVAT on the transfer of a business as a going concern
260 _c1995
350 _a0
490 _aProperty Management
_v13(3) 1995, 16-20(5)
520 _aExamines VAT on land, and its effects.
650 _aCAPITAL GAINS TAX
650 _aGOING CONCERN
650 _aLAND TAX
650 _aTRANSFER OF BUSINESS AS A GOING CONCERN
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c2916
_d2916