Statute
Section CD 12 — Income Tax Act 2007: Superannuation schemes entering trust rules
Text of the provision Official document
CD 12 Superannuation schemes entering trust rules When this section applies (1) This section applies when a superannuation scheme that is treated as a company because it is a unit trust becomes a superannuation fund. Treatment as liquidated (2) The company is treated as liquidated immediately before the date on which the scheme becomes a superannuation fund. Defined in this Act: company , liquidation , superannuation fund , superannuation scheme Compare: 2004 No 35 s HH 1(9)
Official source: legislation.govt.nz
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