New Zealand

Income Tax Act 2007 (reprint as at 1 April 2014)

Year of Version:2014
Date of Entry into Force:April 1, 2008
Date of Text (Enacted):November 1, 2007
Type of Text:IP-related Laws: enacted by the Legislature
Subject Matter:Other, Patents (Inventions)
Notes:Section CB30 'Sale of patent applications or patent rights' in Part C of this Law refers to intellectual property and stipulates: 'If a person derives an amount from the sale of a patent application
with a complete specification or from the sale of patent
rights, the amount is income of the person'.
Available Texts: 
English

Income Tax Act 2007 (reprint as at 1 April 2014) Income Tax Act 2007 (reprint as at 1 April 2014), Complete document (pdf) [26888 KB]

WIPO Lex No.:NZ149

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