| 000 | 01054cam a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS64969 | ||
| 008 | 020103n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u116106 | ||
| 100 | _aTaylor, S. | ||
| 245 | _aConstructive criticism | ||
| 260 | _c2001 | ||
| 490 |
_aEstates Gazette _v(0149) 8 December 2001, 114(1) |
||
| 520 | _aExamines the implications of the construction industry scheme. This is a tax deduction scheme which was originally intended to prevent tax avoidance in the building industry. Illustrates how the scheme can unexpectedly apply in certain circumstances. For example, the scheme can impose obligation on a tenant for fit-out works. Explains the implications for the landlord and the tenant if the scheme applies and possible options for avoiding the operation of the scheme. | ||
| 590 | _aABS | ||
| 650 | _aCONSTRUCTION INDUSTRY SCHEME | ||
| 650 | _aTAX | ||
| 650 | _aTAX AVOIDANCE | ||
| 650 | _aCONTRACTOR | ||
| 650 |
_aLANDLORD AND TENANT _96252 |
||
| 690 | _aTAXATION | ||
| 700 | _aManning, H. | ||
| 942 | _n0 | ||
| 999 |
_c69162 _d69162 |
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