Statute
Section CX 32 — Income Tax Act 2007: Services provided to superannuation fund
Text of the provision Official document
CX 32 Services provided to superannuation fund A fringe benefit does not arise if services are provided to a superannuation fund to the extent to which the superannuation fund would have been allowed a deduction for the expenditure incurred in providing the services if the expenditure had been incurred by the superannuation fund. Defined in this Act: deduction , fringe benefit , superannuation fund Compare: 2004 No 35 s CX 27
Official source: legislation.govt.nz
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