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Technical tax area
Te wahi mo te take hangarau
General issues

QB 13/05: Income tax - deductibility of a companion's travel expenses

This QWBA considers the deductibility of a companion's travel expenses.This item applies to individuals, sole traders and partners in partnership. It does not apply to companies, where different rules apply (eg FBT and dividends). This QWBA applies from the 2014 income year and subsequent income years.

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Date published: 19 Dec 2013

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