Statute
Section Sch5-9 — Income Tax Act 2007
Text of the provision Official document
9 Despite clause 8(a), a person who in a quarter, tax year, or income year provides a benefit that is valued under clause 1 may choose to value the vehicle on the basis of its cost price exclusive of GST or its tax value calculated exclusive of GST using clause 1 as modified by clause 10.
Official source: legislation.govt.nz
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