Statute
Section EE 2 — Income Tax Act 2007: Nature of ownership of item
Text of the provision Official document
EE 2 Nature of ownership of item Kinds of ownership (1) Own , for the ownership of depreciable property,— (a) means legal or equitable ownership; and (b) includes ownership of the kinds described in sections EE 3 to EE 5 . Shared ownership (2) When more than 1 person owns an item of depreciable property, own means the interest that the person has in the item. Defined in this Act: depreciable property , own , Compare: 2004 No 35 s EE 2
Official source: legislation.govt.nz
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