Statute
Section EX 71 — Income Tax Act 2007: Non-market transactions in FIF interests
Text of the provision Official document
EX 71 Non-market transactions in FIF interests Section GC 4 (Disposals and acquisitions of FIF attributing interests) applies to acquisitions and dispositions of attributing interests in FIFs when the comparative value method, the deemed rate of return method, the fair dividend rate method, or the cost method is used. Defined in this Act: attributing interest , comparative value method , cost method , deemed rate of return method , fair dividend rate method , FIF , Compare: 2004 No 35 s EX 59
Official source: legislation.govt.nz
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