000 00735cab a2200253 4500
001 ABS54833
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u12445
041 _aeng
100 _aLee, M.
245 _aNew tax rules mean partners must check their year ends
260 _c1996
350 _a0
490 _aProperty Week
_v54(13) 28 March 1996, 30-31(2)
520 _aExplains the new Current Year Basis rules for assessing income tax which has important implications for partnership tax returns.
650 _aCURRENT YEAR BASIS
650 _aINCOME TAX
650 _aLIABILITY
650 _aPARTNERSHIP
650 _aTAX LIABILITY
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c7953
_d7953