Statute
Section CX 40 — Income Tax Act 2007: Superannuation fund deriving amount from life insurance policy
Text of the provision Official document
CX 40 Superannuation fund deriving amount from life insurance policy When this section applies (1) This section applies when a superannuation fund invests funds in a life insurance policy offered or entered into in New Zealand. Excluded income (2) An amount that the superannuation fund derives from the policy is excluded income. Defined in this Act: amount , excluded income , life insurance policy , offered or entered into in New Zealand , superannuation fund Compare: 2004 No 35 s CX 34
Official source: legislation.govt.nz
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