Statute
Section CA 1 — Income Tax Act 2007: Amounts that are income
Text of the provision Official document
CA 1 Amounts that are income Amounts specifically identified (1) An amount is income of a person if it is their income under a provision in this Part. Ordinary meaning (2) An amount is also income of a person if it is their income under ordinary concepts. Defined in this Act: amount , income , Compare: 2004 No 35 s CA 1
Official source: legislation.govt.nz
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