Statute
Section EB 1 — Income Tax Act 2007: When this subpart applies
Text of the provision Official document
EB 1 When this subpart applies This subpart applies when a person who owns or carries on a business has trading stock for the purpose of selling or exchanging it in the ordinary course of the business. Defined in this Act: business , , trading stock Compare: 2004 No 35 s EB 1
Official source: legislation.govt.nz
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