Statute
Section HC 3 — Income Tax Act 2007: Multiple settlements
Text of the provision Official document
HC 3 Multiple settlements For the purposes of this subpart, if a settlement is made on a trust and further settlements are made on the same terms, a trustee of the trust may treat all the settlements as 1 trust. Defined in this Act: settlement , trustee , Compare: 2004 No 35 s HH 1A
Official source: legislation.govt.nz
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