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Income tax treatment of the New Zealand screen production industry (Income Tax Act 2004)
Part I. Background
Part II. Income form films: section CC 10
Part III. Deductions and timing rules
Part IV Special rules deferring deductions for expenditure in relation to films
Part V. Other specific anti-avoidance provisions dealing with films
Part VI. Large budget screen production grants
List of reference material
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Date published: 11 Oct 2005
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