Statute
Section CZ 17 — Income Tax Act 2007: Dividend of exiting company: 2001
Text of the provision Official document
CZ 17 Dividend of exiting company: 2001 If an exiting company, as defined in section 5 of the Dairy Industry Restructuring Act 2001, derives a dividend as a result of a buy-out of the company’s interests in the New Zealand Dairy Board under schedule 4 of the Act, the dividend is exempt income. Defined in this Act: dividend , exempt income , Compare: 2004 No 35 s CZ 17
Official source: legislation.govt.nz
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