Statute
Section CX 14 — Income Tax Act 2007: Contributions to sickness, accident, or death benefit funds
Text of the provision Official document
CX 14 Contributions to sickness, accident, or death benefit funds A fringe benefit arises when an employer makes a contribution for the benefit of an employee to a sickness, accident, or death benefit fund. Defined in this Act: contribution , employee , employer , fringe benefit , sickness , accident , or death benefit fund Compare: 2004 No 35 s CX 13
Official source: legislation.govt.nz
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