Statute
Section MC 3 — Income Tax Act 2007: First requirement: person’s age
Text of the provision Official document
MC 3 First requirement: person’s age The first requirement is that the person referred to in section MC 2 is 16 or older. Compare: 2004 No 35 ss KD 2AA(4) , KD 3(1) , OB 1 “ qualifying person ” (a)(i)
Official source: legislation.govt.nz
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