Statute
Section CX 49 — Income Tax Act 2007: Employer’s superannuation contributions
Text of the provision Official document
CX 49 Employer’s superannuation contributions An employer’s superannuation contribution is excluded income of— (a) the employee for whose benefit the contribution is provided; and (b) the trustees of the superannuation scheme to whom the contribution is made. Defined in this Act: employee , employer’s superannuation contribution , excluded income , superannuation scheme , trustee Compare: 2004 No 35 s CX 42
Official source: legislation.govt.nz
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