Statute
Section EK 13 — Income Tax Act 2007: Income when refund given on request
Text of the provision Official document
EK 13 Income when refund given on request A refund under section EK 12 is income, of the amount given by section CB 28 (Environmental restoration accounts), derived by the person in the income year in which the person receives the refund. Defined in this Act: Commissioner , income , income year , Compare: 2004 No 35 s EK 13
Official source: legislation.govt.nz
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