Statute
Section DT 4 — Income Tax Act 2007: Acquisition of exploratory material
Text of the provision Official document
DT 4 Acquisition of exploratory material The consideration that a person pays to acquire exploratory material from a petroleum miner is treated as petroleum exploration expenditure incurred in the income year in which the petroleum miner disposes of the material to the person. Defined in this Act: consideration , dispose , exploratory material , income year , pay , petroleum exploration expenditure , petroleum miner , Compare: 2004 No 35 s DT 4
Official source: legislation.govt.nz
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