Statute
Section CH 2 — Income Tax Act 2007: Adjustment for prepayments
Text of the provision Official document
CH 2 Adjustment for prepayments When this section applies (1) This section applies when a person has, under section EA 3 (Prepayments), an unexpired amount of expenditure at the end of an income year. Income (2) The unexpired amount is income of the person in the income year. Defined in this Act: amount , income , income year Compare: 2004 No 35 s CH 2
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →