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dc.contributor.authorFreudenberg, Bretten_US
dc.contributor.editorAdrian J. Sawyeren_US
dc.date.accessioned2017-04-24T08:33:05Z
dc.date.available2017-04-24T08:33:05Z
dc.date.issued2005en_US
dc.date.modified2007-03-19T21:43:03Z
dc.identifier.issn1322-4417en_US
dc.identifier.urihttp://hdl.handle.net/10072/4639
dc.description.abstractIn 1992 New Zealand adopted two hybrid entities for taxation purposes, known as Qualifying Companies and Loss Attribution Qualifying Companies. It was stated that these entities would provide members with limited liability, but would be taxed in a similar manner to partnerships. What has been the New Zealand experience over the past 13 years with this alternative business form? This paper will critically analyse New Zealand's Qualifying Companies and Loss Attribution Qualifying Companies to ascertain whether these regimes have been successful in achieving their original objectives. Such an assessment is timely given the New Zealand Government's recent announcement to introduce another hybrid entity.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_AU
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherThomson Brookersen_US
dc.publisher.placeWellingtonen_US
dc.relation.ispartofstudentpublicationNen_AU
dc.relation.ispartofpagefrom185en_US
dc.relation.ispartofpageto215en_US
dc.relation.ispartofissue2en_US
dc.relation.ispartofjournalNew Zealand Journal of Taxation Law and Policyen_US
dc.relation.ispartofvolume11en_US
dc.rights.retentionYen_AU
dc.subject.fieldofresearchcode390118en_US
dc.titleIs the New Zealand Qualifying Company regime achieving its original objectives?en_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.date.issued2005
gro.hasfulltextNo Full Text


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    Contains articles published by Griffith authors in scholarly journals.

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