Statute
Section CB 30 — Income Tax Act 2007: Sale of patent applications or patent rights
Text of the provision Official document
CB 30 Sale of patent applications or patent rights If a person derives an amount from the sale of a patent application with a complete specification or from the sale of patent rights, the amount is income of the person. Defined in this Act: amount , income , patent rights Compare: 2004 No 35 s CB 26
Official source: legislation.govt.nz
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