Statute
Section CX 59 — Income Tax Act 2007: Taxable distributions from non-complying trusts
Text of the provision Official document
CX 59 Taxable distributions from non-complying trusts An amount that a person derives in an income year as a taxable distribution from a non-complying trust under section HC 19 (Taxable distributions from non-complying trusts) is excluded income of the person. Defined in this Act: amount , exempt income , income year , non-complying trust , taxable distribution Compare: 2004 No 35 s HH 3(4)
Official source: legislation.govt.nz
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