Statute
Section CX 62 — Income Tax Act 2007: Amounts of excluded income for partners
Text of the provision Official document
CX 62 Amounts of excluded income for partners A person who is a partner has an amount of excluded income to the extent to which an amount of excluded income results from the application of subpart HG (Joint venturers, partners, and partnerships) to them and their partnership. Defined in this Act: amount , excluded income , partner , partnership Section CX 62: added, on 1 April 2008, by section 9(1) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Official source: legislation.govt.nz
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