Statute
Section Sch50-“ 92AA — Income Tax Act 2007: Assessment for tax credits under Part M of Income Tax Act 2007
Text of the provision Official document
“ 92AA Assessment for tax credits under Part M of Income Tax Act 2007 The Commissioner must make an income tax assessment for a tax year for a taxpayer who has a tax credit identified in Part M of the Income Tax Act 2007 for the year.
Official source: legislation.govt.nz
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