Section CB 27 — Income Tax Act 2007: Income equalisation schemes

CB 27 Income equalisation schemes Income derived by a person, as timed and quantified under any of the following provisions, is income of the person: (a) sections EH 11 , EH 14 , EH 16 , EH 18 , EH 20 to EH 22 , EH 24 , and EH 26 (which relate to the main income equalisation scheme): (b) sections EH 46 , EH 48 , EH 50 to EH 52 , EH 54 , and EH 56 (which relate to the adverse event income equalisation scheme): (c) sections EH 72 , EH 74 , and EH 76 (which relate to the thinning operations income equalisation scheme). Defined in this Act: adverse event income equalisation scheme , income , main income equalisation scheme , person , thinning operations income equalisation scheme Compare: 2004 No 35 s CB 24