Statute
Section FO 5 — Income Tax Act 2007: Amalgamations and remitted liabilities
Text of the provision Official document
FO 5 Amalgamations and remitted liabilities Sections CG 2 (Remitted amounts) and DB 47 (Payments for remitted amounts) do not apply merely because an amalgamated company succeeds to a liability of an amalgamating company on an amalgamation. Defined in this Act: amalgamated company , amalgamating company , amalgamation , amount , Compare: 2004 No 35 s FE 9
Official source: legislation.govt.nz
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