Statute
Section HA 2 — Income Tax Act 2007: Meaning of qualifying company
Text of the provision Official document
HA 2 Meaning of qualifying company In this Act, a qualifying company means a company other than a unit trust that, for the whole of an income year, meets the requirements of sections HA 5 to HA 9 . Defined in this Act: company , income year , qualifying company , unit trust , Compare: 2004 No 35 s OB 3(1)
Official source: legislation.govt.nz
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