Statute
Section RA 4 — Income Tax Act 2007: Provisional tax obligations
Text of the provision Official document
RA 4 Provisional tax obligations A person liable to pay provisional tax must pay instalments on account of their income tax liability for a tax year to the Commissioner under subpart RC (Provisional tax) by the due dates. Defined in this Act: Commissioner , income tax liability , pay , provisional tax , tax year , Compare: 2004 No 35 ss BB 2(3) , MB 4
Official source: legislation.govt.nz
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