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Volume 2
Miscellaneous remedials
RWT exemption for Tokelau and Niue international trust funds
Gift duty – general power of appointment
Value of accommodation provided by employer
Contractors providing services to the agriculture, horticulture and viticulture industries
Threshold for attribution of personal services income
Non-resident entertainer
Tax relief on redundancy payments should be made available to persons appointed a director for administrative/secretarial purposes
Additions to the list of depreciable land improvements
Drafting issues
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