Statute
Section HA 42 — Income Tax Act 2007: Paying qualifying company election tax
Text of the provision Official document
HA 42 Paying qualifying company election tax A company must pay a qualifying company election tax under section HA 40 to the Commissioner no later than the company’s terminal tax date for the tax year corresponding to the income year in which the company chooses to become a qualifying company. Defined in this Act: Commissioner , company , income year , pay , qualifying company , qualifying company election tax , terminal tax date , Compare: 2004 No 35 s HG 12
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →