Statute
Section OA 4 — Income Tax Act 2007: Certain credits and debits arising only in group accounts
Text of the provision Official document
OA 4 Certain credits and debits arising only in group accounts Certain credits or debits of a consolidated group may arise only in the memorandum account of the consolidated group and not in the memorandum account of a group company. Memorandum accounts of consolidated groups are dealt with in subpart OP (Memorandum accounts of consolidated groups). Defined in this Act: company , consolidated group , memorandum account , Compare: 2004 No 35 ss ME 13 , ME 28(4) , MF 9 , MF 11(3) , MG 16 , MI 19
Official source: legislation.govt.nz
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