Statute
Section RM 30 — Income Tax Act 2007: Changes in credit balances
Text of the provision Official document
RM 30 Changes in credit balances A credit balance is treated as reduced by the amount of an earlier refund paid to the person during the same tax year within the limits imposed by sections RM 28 and RM 29 . Defined in this Act: amount , pay , tax year , Compare: 2004 No 35 s MD 3(3)
Official source: legislation.govt.nz
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