Statute
Section HC 12 — Income Tax Act 2007: Non-complying trusts
Text of the provision Official document
HC 12 Non-complying trusts A trust is a non-complying trust in relation to a distribution if it is neither a complying trust nor a foreign trust. Defined in this Act: complying trust , distribution , foreign trust , non-complying trust , Compare: 2004 No 35 s OB 1 “ non-qualifying trust ”
Official source: legislation.govt.nz
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