Statute
Section EC 45 — Income Tax Act 2007: Residual value of bloodstock
Text of the provision Official document
EC 45 Residual value of bloodstock If the closing value of any bloodstock would be less than $1 in the absence of this section, the closing value is $1. Defined in this Act: bloodstock , Compare: 2004 No 35 s EC 45
Official source: legislation.govt.nz
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