Statute
Section EE 65 — Income Tax Act 2007: Meaning of maximum pooling value
Text of the provision Official document
EE 65 Meaning of maximum pooling value Meaning (1) Maximum pooling value , for an item of depreciable property, means the greater of— (a) $2,000; and (b) the value set in a determination issued under section 91AAL of the Tax Administration Act 1994 applying to the item. Increase in specified sum (2) The Governor-General may make an Order in Council increasing the sum specified in subsection (1)(a). Defined in this Act: depreciable property , maximum pooling value , Compare: 2004 No 35 s EE 56
Official source: legislation.govt.nz
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