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  • or interests; and(ii) all liabilities, including debts, charges, duties, contracts, or other obligations (whether present, future, actual, contingent, payable, or to be observed or performed in New Zealand or elsewhere).Transitional taxation provision84 Taxes and duties(1) On and from the commencement of this Act, for the purposes of the Inland Revenue Acts and any other enactment that imposes or
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