Statute
Section LB 2 — Income Tax Act 2007: Tax credits for provisional tax payments
Text of the provision Official document
LB 2 Tax credits for provisional tax payments A person has a tax credit for a tax year equal to the amount of provisional tax for the tax year paid by— (a) the person; or (b) an agent of the person, if the agent is liable to pay provisional tax on behalf of the person. Defined in this Act: agent , amount , pay , provisional tax , tax credit , tax year , Compare: 2004 No 35 ss LD 6 , LD 7
Official source: legislation.govt.nz
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