Statute
Section FE 38 — Income Tax Act 2007: Measuring ownership interests in companies
Text of the provision Official document
FE 38 Measuring ownership interests in companies For the purposes of this subpart, a person’s ownership interest in a company is the total of the following percentages: (a) any direct ownership interests they hold in the company; and (b) any direct ownership interests held in the company by an associated person; and (c) any indirect ownership interests they hold in the company; and (d) any indirect ownership interests held in the company by an associated person. Defined in this Act: associated person , company , Compare: 2004 No 35 s FG 2(2)
Official source: legislation.govt.nz
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