Statute
Section DT 18 — Income Tax Act 2007: Replacement permits
Text of the provision Official document
DT 18 Replacement permits In this subpart, a reference to a petroleum permit includes a reference to a replacement permit. All expenditure incurred, deductions allowed, and petroleum mining assets that are attributable to the petroleum permit are attributable to the replacement permit. Defined in this Act: deduction , petroleum mining asset , petroleum permit , replacement permit , Compare: 2004 No 35 s DT 18
Official source: legislation.govt.nz
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