Statute
Section EZ 9 — Income Tax Act 2007: Pool method for items accounted for by globo method for 1992–93 income year
Text of the provision Official document
EZ 9 Pool method for items accounted for by globo method for 1992–93 income year If a person chooses the pool method for an item of property of a kind described in section EE 66(3)(c) (Meaning of poolable property), they must also choose to treat as a single pool all such items of property they still own that they accounted for at the end of their 1992–93 income year within the same globo account. Defined in this Act: income year , pool , pool method , Compare: 2004 No 35 s EZ 8
Official source: legislation.govt.nz
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