Statute
Section HA 13 — Income Tax Act 2007: Qualifying companies’ distributions
Text of the provision Official document
HA 13 Qualifying companies’ distributions A distribution that is a transfer of value to a shareholder of a qualifying company must be treated in the way set out in sections HA 14 to HA 18 . Defined in this Act: qualifying company , shareholder , transfer of value , Compare: 2004 No 35 s HG 1(c)
Official source: legislation.govt.nz
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