Statute⊘ Repealed / No longer in force
Section EZ 32C — Income Tax Act 2007: Treatment in section EX 20C of currency effects on CFC's borrowing
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Repealed / no longer in force. This provision is no longer in effect.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
EZ 32C Treatment in section EX 20C of currency effects on CFC's borrowing [Repealed] Section EZ 32C: repealed (with effect on 30 June 2009), on 2 November 2012 (applying for income years beginning on or after 1 July 2009), by section 63(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Official source: legislation.govt.nz
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