Statute
Section CB 29 — Income Tax Act 2007: Disposal of minerals
Text of the provision Official document
CB 29 Disposal of minerals Income (1) An amount that a person derives from disposing of minerals taken from land is income of the person. Whether or not person owns land (2) Subsection (1) applies whether or not the person owns the land from which the minerals are taken. Defined in this Act: amount , dispose , income , mineral , own Compare: 2004 No 35 s CB 25
Official source: legislation.govt.nz
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