VadeLab
StatuteIncome Tax Act 2007⊘ Repealed / No longer in force

Section EY 41 — Income Tax Act 2007: Discontinuance profit formulas: individual result may never be negative

Repealed / no longer in force. This provision is no longer in effect. Check the current position before relying on it.

Text of the provision Official document

EY 41 Discontinuance profit formulas: individual result may never be negative [Repealed] Section EY 41: repealed, on 1 July 2010, by section 190(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Official source: legislation.govt.nz

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

Search case law on this topic

See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.

Explore case law →

Statutory text from an official public source. Informational content — does not replace advice from a qualified lawyer.