Statute
Section LK 15 — Income Tax Act 2007: Use of amalgamating company’s credits
Text of the provision Official document
LK 15 Use of amalgamating company’s credits When this section applies (1) This section applies when a company has a tax credit under this subpart arising in whole or in part before an amalgamation. Restrictions on use (2) The amalgamated company may use the credit only if the company and each amalgamating company meet the requirements of section LK 6 . Defined in this Act: amalgamated company , amalgamating company , amalgamation , company , tax credit , Compare: 2004 No 35 s LC 12
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →