Section FE 9 — Income Tax Act 2007: Elections

FE 9 Elections Return of income (1) An election or choice under this subpart is made by providing a return of income for the relevant income year. Measurement date (2) A choice of measurement date under section FE 8 may be changed after a notice of assessment for an income year is received from the Commissioner. Control threshold, enlarged New Zealand group (3) A choice of control threshold under section FE 27 , or an election to include certain other companies in a New Zealand group under section FE 30 by a person other than an excess debt entity is made by providing notice to the Commissioner with the return of income for the relevant income year. Defined in this Act: assessment , Commissioner , company , excess debt entity , income year , New Zealand , notice , return of income , Compare: 2004 No 35 s FG 10 Section FE 9 list of defined terms control : repealed, on 1 April 2010, by section 594 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).