Statute
Section CX 58 — Income Tax Act 2007: Amounts derived by minors from trusts
Text of the provision Official document
CX 58 Amounts derived by minors from trusts To the extent to which section HC 35 (Beneficiary income of minors) applies to an amount of beneficiary income, the amount is excluded income of the minor. Defined in this Act: amount , beneficiary income , excluded income , minor Compare: 2004 No 35 ss HH 3A–3F
Official source: legislation.govt.nz
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