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並前往https://www2.deloitte.com/nz/en/pages/tax-alerts/articles/commissioner-of-inland-revenue-v-vector-limited.html

Commissioner of Inland Revenue v Vector Limited | Tax Alert

The primary issue was whether the receipt of that payment by Vector was “other revenues” under section CC 1(2)(g) of the Income Tax Act 2007 ("ITA 2007") or a ...

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