Statute
Section DD 7 — Income Tax Act 2007: Entertainment outside New Zealand
Text of the provision Official document
DD 7 Entertainment outside New Zealand The limitation rule does not apply to a deduction for expenditure on entertainment that is enjoyed or consumed outside New Zealand. Defined in this Act: deduction , limitation rule , New Zealand , Compare: 2004 No 35 s DD 7
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 →