Statute
Section FZ 4 — Income Tax Act 2007: Deductions under specified leases
Text of the provision Official document
FZ 4 Deductions under specified leases A lessee under a specified lease is denied a deduction for expenditure incurred by them under the lease except to the extent described in section DZ 14(3) (Deductions under specified leases). Defined in this Act: deduction , lessee , specified lease , Compare: 2004 No 35 s FC 8
Official source: legislation.govt.nz
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