Statute
Section LJ 4 — Income Tax Act 2007: Meaning of segment of foreign-sourced income
Text of the provision Official document
LJ 4 Meaning of segment of foreign-sourced income For the purposes of this Part, a person has a segment of foreign-sourced income equal to an amount of assessable income derived from 1 foreign country that comes from 1 source or is of 1 nature. Defined in this Act: amount , assessable income , Compare: 2004 No 35 s LC 14(1)
Official source: legislation.govt.nz
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