Statute
Section EH 11 — Income Tax Act 2007: Income when refund given at end of 5 years
Text of the provision Official document
EH 11 Income when refund given at end of 5 years A refund under section EH 10 is income, under section CB 27 (Income equalisation schemes), derived by the person and is allocated to the income year in which the refund is given. Defined in this Act: income , income year , person , Compare: 2004 No 35 s EH 11
Official source: legislation.govt.nz
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