Statute
Section OF 2 — Income Tax Act 2007: ASC accounts
Text of the provision Official document
OF 2 ASC accounts The general rules on memorandum accounts set out in sections OA 2 and OA 3 (which relate to the treatment of memorandum accounts) apply to the ASC account of an ASC account company. Defined in this Act: ASC account , ASC account company , memorandum account , Compare: 2004 No 35 s MJ 3(1)
Official source: legislation.govt.nz
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