Statute
Section CW 63 — Income Tax Act 2007: Avoidance arrangements
Text of the provision Official document
CW 63 Avoidance arrangements An amount is exempt income if it is treated as exempt income under— (a) section GA 1 (Commissioner’s power to adjust): (b) section GB 23 (Excessive remuneration to relatives). Defined in this Act: amount , exempt income , Compare: 2004 No 35 ss GB 1(1)–(2C) , GD 3(1), (2)
Official source: legislation.govt.nz
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