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- W2289369895 abstract "CIR v. Banks (1978) 2 NZLR 472 considered the issue of deductibility of home office expenses. Richardson J rejected the Australian approach, which holds that if the initial capital outlay was made for private purposes, the fact that the property is later used for income-producing is immaterial. He held that the nature and use of the property in the income year must be considered to determine whether there is the necessary relationship between the expenditure and the income related activities." @default.
- W2289369895 created "2016-06-24" @default.
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- W2289369895 date "2010-01-01" @default.
- W2289369895 modified "2023-09-23" @default.
- W2289369895 title "Income Tax: Deductibility of Home Office Expenses" @default.
- W2289369895 hasPublicationYear "2010" @default.
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