Statute
Section CC 4 — Income Tax Act 2007: Payments of interest
Text of the provision Official document
CC 4 Payments of interest Income (1) Interest derived by a person is income of the person. Apportionment (2) Interest due but unpaid on the date on which a person disposes of a security is apportioned between the person disposing of the security and the person acquiring it. Defined in this Act: income , interest , pay Compare: 2004 No 35 s CC 4
Official source: legislation.govt.nz
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