Statute
Section CW 55B — Income Tax Act 2007: Amounts of exempt income for partners
Text of the provision Official document
CW 55B Amounts of exempt income for partners A person who is a partner has an amount of exempt income to the extent to which an amount of exempt income results from the application of subpart HG (Joint venturers, partners, and partnerships) to them and their partnership. Defined in this Act: amount , exempt income , partner , partnership Section CW 55B: inserted, on 1 April 2008, by section 8(1) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Official source: legislation.govt.nz
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