Statute
Section CD 28 — Income Tax Act 2007: Transfers of certain excepted financial arrangements within wholly-owned groups
Text of the provision Official document
CD 28 Transfers of certain excepted financial arrangements within wholly-owned groups When section ED 2 (Transfers of certain excepted financial arrangements within wholly-owned groups) applies to a transfer of an excepted financial arrangement within a wholly-owned group of companies, the transfer does not give rise to a dividend. Defined in this Act: dividend , excepted financial arrangement , wholly-owned group of companies Compare: 2004 No 35 s CD 20
Official source: legislation.govt.nz
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