000			00808cam a2200205 4500
001			WB3727-21
008			000000n2001 000 0 eng u
035			_a(Sirsi) u113560
245			_aLandlords may be taxed first and paid later
260			_c2001
490			_aEstate Agency News _v(169) July 2001, 5(1)
520			_aA new accounting treatment issued by the Accounting Standards body could mean that landlords are compelled to pay tax on rent they have not yet received. This will depend on the decision of the Inland Revenue, which normally adopts recommendations from the Accounting Standards Board.
590			_aWB
650			_aACCOUNTING STANDARDS BOARD
650			_aTAXATION ISSUES
650			_aRENTS
650			_aLANDLORDS
690			_aPROPERTY-LANDLORD AND TENANT
942			_n0
999			_c67652 _d67652