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Income Tax Act 2007 (reprint as at 1 April 2014), New Zealand
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Year of Version
2014
Dates
Reprinted as of:
April 1, 2014
Entry into force:
April 1, 2008
Adopted:
November 1, 2007
Type of Text
IP-related Laws
Subject Matter
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'.
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Income Tax Act 2007 (reprint as at 1 April 2014)
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WIPO Lex No.
NZ149