Statute
Section LK 8 — Income Tax Act 2007: Tax credits of consolidated companies
Text of the provision Official document
LK 8 Tax credits of consolidated companies If a consolidated group has a tax credit under section LK 1 , the credit is treated as the consolidated group’s credit and not the credit of a group company. Defined in this Act: company , consolidated group , tax credit , Compare: 2004 No 35 s LC 16(1)
Official source: legislation.govt.nz
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