Statute
Section CD 37 — Income Tax Act 2007: Maori authority distributions
Text of the provision Official document
CD 37 Maori authority distributions A Maori authority distribution is not a dividend except for the purposes of section CW 10 (Dividend within New Zealand wholly-owned group). Defined in this Act: dividend , Maori authority , wholly-owned group Compare: 2004 No 35 s HI 4(2)
Official source: legislation.govt.nz
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