Statute
Section EJ 9 — Income Tax Act 2007: Avoidance arrangements
Text of the provision Official document
EJ 9 Avoidance arrangements The allocation of a deduction under any of sections EJ 4 , EJ 5 , EJ 7 , and EJ 8 may be subject to adjustment under— (a) section GB 18 (Arrangements to acquire film rights or incur production expenditure): (b) section GB 19 (When film production expenditure payments delayed or contingent). Defined in this Act: deduction , film production expenditure , film right , pay , Compare: 2004 No 35 ss GC 11B , GD 12A , GD 12B
Official source: legislation.govt.nz
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