Statute
Section CB 35 — Income Tax Act 2007: Amounts of income for partners
Text of the provision Official document
CB 35 Amounts of income for partners A person who is a partner has an amount of income to the extent to which an amount of income results from the application of subpart HG (Joint venturers, partners, and partnerships) to them and their partnership. Defined in this Act: amount , income , partner , partnership Section CB 35: added, on 1 April 2008, by section 5(1) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Official source: legislation.govt.nz
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