Statute
Section FO 1 — Income Tax Act 2007: What this subpart does
Text of the provision Official document
FO 1 What this subpart does This subpart sets out the rules that provide for some tax consequences when companies amalgamate. In general, the rules provide roll-over relief when a resident’s restricted amalgamation occurs. Defined in this Act: amalgamation , company , resident’s restricted amalgamation , tax , Compare: 2004 No 35 s FE 1(1)(a), (b)
Official source: legislation.govt.nz
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