Section IP 7 — Income Tax Act 2007: Notices required

IP 7 Notices required Notifying Commissioner (1) In sections IP 4(2)(d) and IP 5(2)(d) , company A must notify the Commissioner by its extended return date that it intends to treat a tax loss or loss balance in the way described in the relevant section. Meaning of extended return date (2) In subsection (1), extended return date has the meaning set out in section IC 9 (Date for payment and notice to Commissioner), and includes a later date allowed by the Commissioner. Defined in this Act: Commissioner , company , extended return date , loss balance , notice , notify , pay , tax loss , Compare: 2004 No 35 s IG 2(4), (5)