Statute
Section CV 15 — Income Tax Act 2007: Amounts derived from trusts while person absent from New Zealand
Text of the provision Official document
CV 15 Amounts derived from trusts while person absent from New Zealand To the extent to which section HC 23 (Temporary absences of beneficiaries) applies to an amount of beneficiary income or taxable distribution, the amount is income of the person derived on the day on which the person becomes resident in New Zealand again. Defined in this Act: amount , beneficiary income , income , resident in New Zealand , taxable distribution , Compare: 2004 No 35 s HH 3(3)
Official source: legislation.govt.nz
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