Statute
Section RC 15 — Income Tax Act 2007: Choosing to use GST ratio
Text of the provision Official document
RC 15 Choosing to use GST ratio A person who meets the requirements of section RC 16(2) and (3) for a tax year may choose to use a GST ratio for the corresponding income year if they inform the Commissioner of their election before the start of the income year. Defined in this Act: Commissioner , corresponding income year , GST ratio , tax year , Compare: 2004 No 35 s MB 16
Official source: legislation.govt.nz
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