Statute
Section EH 76 — Income Tax Act 2007: Income when refund given on liquidation
Text of the provision Official document
EH 76 Income when refund given on liquidation A refund under section EH 75 is income, under section CB 27 (Income equalisation schemes), derived by the person immediately before the liquidation starts. Defined in this Act: income , liquidation , person , Compare: 2004 No 35 s EH 78
Official source: legislation.govt.nz
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