Statute
Section CD 11 — Income Tax Act 2007: Avoidance arrangements
Text of the provision Official document
CD 11 Avoidance arrangements An amount treated as a dividend under any of the following sections is a dividend: (a) section GB 1 (Arrangements involving dividend stripping): (b) section GB 23(7) (Excessive remuneration to relatives): (c) section GB 25 (Close company remuneration to shareholders, directors, or relatives). Defined in this Act: amount , close company , director , dividend , relative , shareholder Compare: 2004 No 35 ss GB 1(3) , GD 3(1), (2) , GD 5
Official source: legislation.govt.nz
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