What the official record says
This Act is the . This Act comes into force on the date on which it receives the Royal assent, except as provided in this section. In , the sections , other than , come into force on 1 April 2009. In ,–– is treated as coming into force on 19 December 2007: come into force on 1 April 2009: come into force on 1 April 2010. amend the Income Tax Act 2007. After section DB 61, the following is added: This section applies to a person when their total legal expenses for an income year is equal to or less than $10,000. The person is allowed a deduction for the legal expenses. For the purposes of this section, means fees for (as defined in the Lawyers and Conveyancers Act 2006) provided by a person who holds a practising certificate issued by the New Zealand Law Society or an Australian equivalent.