Statute
Section CV 12 — Income Tax Act 2007: Trustees: amounts received after person’s death
Text of the provision Official document
CV 12 Trustees: amounts received after person’s death To the extent to which section HC 8 (Amounts received after person’s death) applies to an amount that a trustee of an estate of a deceased person receives in an income year, the amount is income of the trustee. Defined in this Act: amount , income , income year , trustee , Compare: 2004 No 35 s HH 8
Official source: legislation.govt.nz
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