Statute
Section RC 39 — Income Tax Act 2007: Credit treated as payment of income tax
Text of the provision Official document
RC 39 Credit treated as payment of income tax A credit of an early-payment discount under section RC 38 is treated as a payment made by a small-business person on the day after the last day of the income year referred to in section RC 38 as income tax for the income year. Defined in this Act: early-payment discount , income tax , income year , pay , small-business person , Compare: 2004 No 35 s MBB 3
Official source: legislation.govt.nz
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