Statute
Section FA 1 — Income Tax Act 2007: What this subpart does
Text of the provision Official document
FA 1 What this subpart does This subpart alters the tax treatment of certain commercial arrangements by— (a) recharacterising either their nature or that of the amounts derived under the arrangements; and (b) providing rules for the treatment of the parties to the arrangement. Defined in this Act: amount , arrangement , tax ,
Official source: legislation.govt.nz
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