Statute
Section OZ 7 — Income Tax Act 2007: Memorandum accounts in transitional period
Text of the provision Official document
OZ 7 Memorandum accounts in transitional period Unless the context otherwise requires, sections OZ 8 to OZ 15 apply for a period (the transitional period )— (a) beginning the first day of a person's 2011–12 income year; and (b) ending on 31 March 2013. Defined in this Act: income year Section OZ 7: substituted, on 1 October 2010, by section 14 of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Official source: legislation.govt.nz
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