Statute
Section CD 30 — Income Tax Act 2007: Transfer by unit trust of legal interest after beneficial interest vests
Text of the provision Official document
CD 30 Transfer by unit trust of legal interest after beneficial interest vests If money or property of a unit trust is a dividend under section CD 9 for a unit holder, a transfer to the unit holder of the legal interest in the money or property is not a dividend. Defined in this Act: dividend , unit holder , unit trust Compare: 2004 No 35 s CD 21B
Official source: legislation.govt.nz
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