Statute
Section DA 4 — Income Tax Act 2007: Treatment of amount of depreciation loss
Text of the provision Official document
DA 4 Treatment of amount of depreciation loss The capital limitation does not apply to an amount of depreciation loss merely because the item of property is itself of a capital nature. Defined in this Act: amount , capital limitation , depreciation loss , Compare: 2004 No 35 s DA 4
Official source: legislation.govt.nz
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