Statute
Section DV 20 — Income Tax Act 2007: Partners
Text of the provision Official document
DV 20 Partners A person who is a partner is allowed a deduction for expenditure or loss to the extent to which the deduction results from the application of subpart HG (Joint venturers, partners, and partnerships) to them and their partnership. Defined in this Act: amount , deduction , partner , partnership Section DV 20: inserted, on 1 April 2008, by section 10(1) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Official source: legislation.govt.nz
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