Statute
Section LJ 3 — Income Tax Act 2007: Meaning of foreign income tax
Text of the provision Official document
LJ 3 Meaning of foreign income tax For the purposes of this Part, foreign income tax means an amount of income tax of a foreign country. Defined in this Act: amount , income tax Compare: 2004 No 35 s LC 1(1) Section LJ 3: substituted (with effect on 1 April 2008), on 6 October 2009, by section 337 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Official source: legislation.govt.nz
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