Statute
Section EZ 36 — Income Tax Act 2007: Excepted financial arrangement that is part of financial arrangement
Text of the provision Official document
EZ 36 Excepted financial arrangement that is part of financial arrangement The amount of the income deemed to be derived or the expenditure deemed to be incurred by a person in respect of a financial arrangement under the old financial arrangements rules does not include the amount of any income, gain or loss, or expenditure, that is solely attributable to an excepted financial arrangement that is part of the financial arrangement. Compare: 2004 No 35 s EZ 33
Official source: legislation.govt.nz
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