Statute
Section EB 14 — Income Tax Act 2007: Low-turnover valuation methods
Text of the provision Official document
EB 14 Low-turnover valuation methods The low-turnover valuation methods are— (a) cost for low-turnover traders; and (b) discounted selling price for low-turnover traders; and (c) replacement price for low-turnover traders; and (d) market selling value for low-turnover traders. Defined in this Act: cost , low-turnover trader , Compare: 2004 No 35 s EB 14
Official source: legislation.govt.nz
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