Statute
Section CB 1 — Income Tax Act 2007: Amounts derived from business
Text of the provision Official document
CB 1 Amounts derived from business Income (1) An amount that a person derives from a business is income of the person. Exclusion (2) Subsection (1) does not apply to an amount that is of a capital nature. Defined in this Act: amount , business , income , Compare: 2004 No 35 s CB 1
Official source: legislation.govt.nz
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