Statute
Section GC 3 — Income Tax Act 2007: Disposals by life insurers
Text of the provision Official document
GC 3 Disposals by life insurers Section GC 1 applies to a life insurer that disposes of any property, other than a financial arrangement, in the course of their business of life insurance, as if the property were trading stock. Defined in this Act: financial arrangement , life insurance , life insurer , property , , trading stock Compare: 2004 No 35 s GD 7
Official source: legislation.govt.nz
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