Statute
Section EE 10 — Income Tax Act 2007: Calculation rule: item temporarily not available
Text of the provision Official document
EE 10 Calculation rule: item temporarily not available An item of depreciable property is treated as being available for use while subject temporarily to repair or inspection, if it was used or available for use immediately before going for repair or inspection. Defined in this Act: depreciable property , Compare: 2004 No 35 s EE 10
Official source: legislation.govt.nz
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