Statute
Section CV 14 — Income Tax Act 2007: Distributions from community trusts
Text of the provision Official document
CV 14 Distributions from community trusts To the extent to which section HC 21 (Distributions from community trusts) applies to treat an amount that a community trust distributes to a person as income, the amount is income of the person. Defined in this Act: amount , community trust , distribution , income , Compare: 2004 No 35 s HH 3(5A)
Official source: legislation.govt.nz
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