Statute
Section CX 52 — Income Tax Act 2007: Refund from environmental restoration account
Text of the provision Official document
CX 52 Refund from environmental restoration account A refund to a person under section EK 9 (Refund of payment if excess, lacking details) is excluded income of the person. Defined in this Act: excluded income Compare: 2004 No 35 s CX 43B
Official source: legislation.govt.nz
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