Statute
Section CB 5 — Income Tax Act 2007: Business of dealing in personal property
Text of the provision Official document
CB 5 Business of dealing in personal property An amount that a person derives from disposing of personal property is income of the person if their business is to deal in property of that kind. Defined in this Act: amount , business , income , personal property Compare: 2004 No 35 s CB 4
Official source: legislation.govt.nz
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