Statute
Section CB 4 — Income Tax Act 2007: Personal property acquired for purpose of disposal
Text of the provision Official document
CB 4 Personal property acquired for purpose of disposal An amount that a person derives from disposing of personal property is income of the person if they acquired the property for the purpose of disposing of it. Defined in this Act: amount , income , personal property Compare: 2004 No 35 s CB 3
Official source: legislation.govt.nz
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