The Taxation of Property Transactions Part 3, Tax Accounting

Prebble KC, John

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The Taxation of Property Transactions Part 3, Tax Accounting

John Prebble "The Taxation of Property Transactions" (LexisNexis, Wellington, 1985)

Victoria University of Wellington Legal Research Paper No. 70/2013

151 Pages Posted: 23 Aug 2013 Last revised: 17 Mar 2015

See all articles by John Prebble KC

John Prebble KC

Victoria University of Wellington, Te Herenga Waka - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law

Date Written: 1985

Abstract

LexisNexis New Zealand has kindly consented to the classic text, John Prebble The Taxation of Property Transactions (1985) being posted on the SSRN website. Statutory references are to sections as numbered in the Income Tax Act 1976, but apart from re-numbering and reorganisation, the law in the Income Tax Act 2007 remains broadly the same as it was when the work was published. The book is long out of print. The Taxation of Property Transactions is posted in three parts: Personal Property and Profit-making Schemes, Real Property, and Tax Accounting. Each part contains the book's full tables and indices. This is Part 3, Tax Accounting.

Abstract by Laura Lincoln.

Keywords: taxation of personal property, taxation of profit-making schemes, taxation of real property transactions, tax accounting, Californian Copper Syndicate principle, adventures in the nature of trade

JEL Classification: K34

Suggested Citation: Suggested Citation

Prebble KC, John, The Taxation of Property Transactions Part 3, Tax Accounting (1985). John Prebble "The Taxation of Property Transactions" (LexisNexis, Wellington, 1985), Victoria University of Wellington Legal Research Paper No. 70/2013, Available at SSRN: https://ssrn.com/abstract=2314175