Statute
Section CX 54 — Income Tax Act 2007: Share-lending collateral under share-lending arrangements
Text of the provision Official document
CX 54 Share-lending collateral under share-lending arrangements An amount of share-lending collateral derived by a person under a share-lending arrangement is excluded income of the person. Defined in this Act: amount , excluded income , share-lending arrangement , share-lending collateral Compare: 2004 No 35 s CX 44B
Official source: legislation.govt.nz
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