Statute
Section MA 4 — Income Tax Act 2007: Calculation of amounts of credit producing negative amounts
Text of the provision Official document
MA 4 Calculation of amounts of credit producing negative amounts If a calculation under this Part produces a result that is negative for the amount of a tax credit or the amount of a component of a credit, the amount of the credit or component is zero. Defined in this Act: amount , tax credit , Compare: 2004 No 35 s KB 3
Official source: legislation.govt.nz
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