Statute
Section CH 4 — Income Tax Act 2007: Adjustment for change to accounting practice
Text of the provision Official document
CH 4 Adjustment for change to accounting practice When this section applies (1) This section applies when a person has, under section EG 2(2)(a) or (3)(a) (Adjustment for changes to accounting practice), an amount owing to them or an amount owed by them as quantified in those paragraphs. Income (2) An amount quantified and allocated under section EG 2(2)(a) or (3)(a) is income of the person. Defined in this Act: amount , income Compare: 2004 No 35 s CH 4
Official source: legislation.govt.nz
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