Statute
Section DT 20 — Income Tax Act 2007: Petroleum mining operations outside New Zealand
Text of the provision Official document
DT 20 Petroleum mining operations outside New Zealand This subpart applies, with any necessary modifications, to a petroleum miner undertaking petroleum mining operations that are— (a) outside New Zealand and undertaken through a branch or a controlled foreign company; and (b) substantially the same as the petroleum mining activities governed by this subpart. Defined in this Act: controlled foreign company , New Zealand , petroleum miner , petroleum mining operations , Compare: 2004 No 35 s DT 20
Official source: legislation.govt.nz
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