Section OB 70 — Income Tax Act 2007: Application of other provisions

OB 70 Application of other provisions When it is appropriate for the purposes of this section, the other sections of this Act and the Tax Administration Act 1994 — (a) apply to further income tax as if they addressed further income tax and not income tax; and (b) apply, modified as necessary, to ensure their application to further income tax rather than income tax; and (c) do not override the imputation rules or section 101 of the Tax Administration Act 1994. Defined in this Act: further income tax , imputation rules , income tax , Compare: 2004 No 35 s ME 9(6)