The Gazette 1991

JU LY/AUGUST

1991

GAZETTE

pes • m m

Assessment 1991/1992

for financial year

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

25,000

PETROCARGO MARINE SURVEYORS LTD. Capt. Thomas C. Nash M. INST. PET. Marine Consultancy; Independent Marine Surveyors; Vessel & Terminal Safety Inspection; Recruitment; Procedures Manuals. Cooleen House, Rushbrooke, Cobh, Co. Cork. Tel: 021-811677 Fax: 021-813009 Marine Expert Witness; Ship to Ship Transfer; 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

Tax on assessment (say)

8,500 5,000

Less: Tax credit 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. •

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

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.

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