Statute
Section FM 1 — Income Tax Act 2007: What this subpart applies to
Text of the provision Official document
FM 1 What this subpart applies to This subpart applies to eligible companies that are part of a wholly-owned group of companies that choose to form a consolidated group of companies. Defined in this Act: company , consolidated group , wholly-owned group , Compare: 2004 No 35 s FD 1
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →