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Technical tax area
Ngā tūmomo whakataunga me ngā aratohu

QB 15/02: Income tax - major development or division - what is "significant expenditure" for section CB 13 purposes?

This Question We've Been Asked deals with what expenditure is relevant for s CB 13 purposes, and when such expenditure will be regarded as "significant". The Commissioner has published an operational position on what is "significant expenditure" for section CB 13 purposes in relation to this QWBA. You can find this information from the Operational positions link on the left menu.

QB 15/02 - PDF format (203kb | 13 pages)

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