Statute
Section IA 1 — Income Tax Act 2007: What this subpart does
Text of the provision Official document
IA 1 What this subpart does This subpart— (a) defines the relationship between the core provisions of this Act, the provisions of this Part, and other provisions in this Act that allow a person with a tax loss to use the amount of the loss; and (b) establishes the general rules for using a tax loss. Defined in this Act: amount , tax loss , Compare: 2004 No 35 s IE 1(1)(a)
Official source: legislation.govt.nz
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