Statute
Section EI 4 — Income Tax Act 2007: Spreading income from patent rights
Text of the provision Official document
EI 4 Spreading income from patent rights When this section applies (1) This section applies when a person derives income under section CB 30 (Sale of patent applications or patent rights). Timing of income (2) The person may allocate the income equally between the income year in which they derive it and the following 2 income years. Defined in this Act: income , income year , patent right , Compare: 2004 No 35 s EI 3B
Official source: legislation.govt.nz
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