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GAZETTE
JU
LY/AUGUST
1991
Assessment
for financial year
1991/1992
25,000
Tax on assessment (say)
8,500
Less:
Tax credit
5,000
Net tax payable
3,500
The only exception to this is the
year of assessment 1990/1991. The
old rule applies to this year of
assessment i.e. tax credits for that
year refer to tax withheld during the
basis period for that year of
assessment under the old rules, e.g.
if my account year ends on the 31st
of July and tax is withheld in May
19891 would get a tax credit for the
amount withheld in the year of
assessment 1990/1991. However, if
for example, tax is withheld in
September 1989, when will I get a
credit for this tax withheld? The
Act provides that if there is a gap
between two credit periods then
the tax withheld within that period
is deemed to have occurred in the
second credit period so that in this
instance the tax credit will not be
available until the year of assess-
ment 1991/1992.
•
YOUR WILL
can help
Irish Wheelchair Association
For
donations and further particulars contact:
Miriam McNally
Irish Wheelchair Association
Áras Chuchulain, Blackheath Drive,
Clontarf. Dublin 3. Tel: 338241
IRISH
WHEELCHAIR
ASSOCIATION
ACE
Business Services
130A Lower Drumcondra Road,
Dublin 9.
Phone: 369111 Fax : 369740
Legal Typing - Photocopying,
Laminating, Business Address,
Telephone Answering Service,
Printing & Design
Book-keeping - Fax & Telex
Word Processing
pes
•
m m
PETROCARGO MARINE SURVEYORS LTD.
Capt. Thomas C. Nash
M. INST. PET.
Marine Consultancy;
Independent Marine Surveyors;
Marine Expert Witness;
Ship to Ship Transfer;
Vessel & Terminal Safety Inspection;
Recruitment; Procedures Manuals.
Cooleen House, Rushbrooke,
Cobh, Co. Cork.
Tel: 021-811677 Fax: 021-813009
A G E N T
I N
A U S T R A L I A
Melbourne firm Includes Irish
Solicitor practicing In Australia (five
yean) seeks agency work/linkage
with Irlah Lawyers. We cover
Company and Commercial Law,
Property, Tax, Finance,
Immigration, Litigation and Probate
matters. Contact -
Jimmy Lardner.
Lardner & Associates
100 Mt Eliza Way,
Mt Eliza. Victoria, Australia
Phone: 16-61 37874511
Fax: 16-61 3 7 8 7 9 7 99
THE SOCIETY OF ARCHIVISTS
The above is an International Society with an Irish region based at University
College, Cork.
The society is aware that solicitors often come across old records that may appear
redundant. In many cases these records have a valuable archival significance.
Valuable material has, in the past, been lost through important records being
disposed of in tips and dumps. Clearly this is unsatisfactory.
Solicitors wishing to dispose of archival material are urged to contact:-
Virginia Teehan,
Secretary,
Society of
Archivists,
University College, Cork,
who will be happy to advise on the most appropriate method of disposal of such
material.
202