Statute
Section CW 25 — Income Tax Act 2007: Value of board for religious society members
Text of the provision Official document
CW 25 Value of board for religious society members The value of personal board and lodging and other basic personal necessities received by a member of a religious society or order is exempt income if— (a) the member’s sole occupation is service in a religious society or order; and (b) it is in the nature of the service that members are not paid for their work and do not receive a reward for it, other than those necessities. Defined in this Act: exempt income , pay , Compare: 2004 No 35 s CW 21
Official source: legislation.govt.nz
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