Statute
Section CB 3 — Income Tax Act 2007: Profit-making undertaking or scheme
Text of the provision Official document
CB 3 Profit-making undertaking or scheme An amount that a person derives from carrying on or carrying out an undertaking or scheme entered into or devised for the purpose of making a profit is income of the person. Defined in this Act: amount , income , Compare: 2004 No 35 s CB 2
Official source: legislation.govt.nz
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