Statute
Section DD 8 — Income Tax Act 2007: Entertainment that is income or fringe benefit
Text of the provision Official document
DD 8 Entertainment that is income or fringe benefit The limitation rule does not apply to a deduction for expenditure on entertainment that is— (a) income of the person who consumes it; or (b) a fringe benefit to which fringe benefit tax applies. Defined in this Act: deduction , fringe benefit , fringe benefit tax , income , limitation rule , Compare: 2004 No 35 s DD 8
Official source: legislation.govt.nz
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