Statute
Section CD 54 — Income Tax Act 2007: Replacement payments
Text of the provision Official document
CD 54 Replacement payments The amount of a replacement payment derived by a person under a returning share transfer is income of the person when it is paid to the person. Defined in this Act: income , pay , replacement payment , returning share transfer Compare: 2004 No 35 s CD 43
Official source: legislation.govt.nz
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