Statute
Section EF 1 — Income Tax Act 2007: Fringe benefit tax
Text of the provision Official document
EF 1 Fringe benefit tax Fringe benefit tax for which a deduction is allowed may be deducted only in the income year in which the relevant fringe benefits are provided or granted, whether or not the tax actually becomes due and payable in the income year. Defined in this Act: deduction , fringe benefit tax , income year , pay , Compare: 2004 No 35 s EF 1
Official source: legislation.govt.nz
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