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Mixed-use assets
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Mixed-use assets
An officials’ issues paper. August 2011.
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Chapter 1 - Introduction
Chapter 2 - Legal background and the case for change
Chapter 3 - Framework for the allocation of expenditure between uses
Chapter 4 - Tests
Chapter 5 - Assets subject to the suggested new rules
Chapter 6 - Entities subject to the suggested new rules
Chapter 7 - GST treatment of “available for use” periods
Appendix - International approaches
Chapter 1 - Introduction ›