Statute
Section CW 53 — Income Tax Act 2007: Distributions from complying trusts
Text of the provision Official document
CW 53 Distributions from complying trusts To the extent to which section HC 20 (Distributions from complying trusts) applies to an amount that a person derives as a beneficiary of a trust, the amount is exempt income. Defined in this Act: amount , complying trust , distribution , exempt income , Compare: 2004 No 35 s HH 3(5)
Official source: legislation.govt.nz
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