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Reference
PUB00478
Open Date
24 Jul 2025
Closing Date
05 Sep 2025
Status
Current

Income tax - business activity

This interpretation statement gives guidance on whether and when a taxpayer is carrying on a “business” for income tax purposes.  This is relevant to whether a person has income from a business under s CB 1 and to other provisions in the Income Tax Act 2007 where carrying on a business is a requirement.

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