Statute
Section EC 30 — Income Tax Act 2007: Closing value methods
Text of the provision Official document
EC 30 Closing value methods A person may choose 1 of the following methods to value non-specified livestock on hand at the end of an income year: (a) its cost price: (b) its replacement price: (c) its market value: (d) if the Commissioner agrees, its standard value. Defined in this Act: Commissioner , cost price , income year , non-specified livestock , standard value , Compare: 2004 No 35 s EC 30
Official source: legislation.govt.nz
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