Section HR 7 — Income Tax Act 2007: Meaning of airport operator’s activities
Text of the provision Official document
HR 7 Meaning of airport operator’s activities Meaning of airport operator’s activities (1) In sections HR 5 and HR 6 , airport operator’s activities means the following activities undertaken for the purposes of the airport operator’s joint venture agreement concerning the airport, including the airport’s approaches, buildings and equipment: (a) its establishment: (b) its improvement: (c) its maintenance: (d) its operation: (e) its management. Meaning of airport (2) In this section, airport has the meaning given in section 2 of the Airport Authorities Act 1966. Defined in this Act: airport , airport operator , airport operator’s activities , Compare: 2004 No 35 s OC 1(6)
Official source: legislation.govt.nz
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