Statute
Section FE 33 — Income Tax Act 2007: New Zealand banking group
Text of the provision Official document
FE 33 New Zealand banking group The following steps are used to determine the membership of a New Zealand banking group: (a) identifying the ultimate parent of a registered bank, see section FE 34 : (b) determining whether a person may be excluded from a banking group, see section FE 35 : (c) identifying a person and a fixed establishment as a member of a banking group, see section FE 36 . Defined in this Act: fixed establishment , New Zealand banking group , registered bank , ultimate parent ,
Official source: legislation.govt.nz
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