Statute
Section FM 7 — Income Tax Act 2007: Treatment of amounts derived or expenditure incurred
Text of the provision Official document
FM 7 Treatment of amounts derived or expenditure incurred Sections FM 8 to FM 30 set out the treatment of certain amounts derived or expenditure incurred while a company is part of a consolidated group. The treatment applies to the part of a company’s income year when the company is in the consolidated group. Defined in this Act: amount , company , consolidated group , income year , Compare: 2004 No 35 s HB 2(1)
Official source: legislation.govt.nz
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