Statute
Section CQ 1 — Income Tax Act 2007: Attributed controlled foreign company income
Text of the provision Official document
CQ 1 Attributed controlled foreign company income Attributed controlled foreign company (CFC) income of a person is income. Defined in this Act: attributed CFC income , controlled foreign company , income Compare: 2004 No 35 s CQ 1
Official source: legislation.govt.nz
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