Statute
Section HC 9 — Income Tax Act 2007: Classifying trusts
Text of the provision Official document
HC 9 Classifying trusts A trust is classified at the time it makes a distribution as— (a) a complying trust under section HC 10 : (b) a foreign trust under section HC 11 : (c) a non-complying trust under section HC 12 . Defined in this Act: complying trust , distribution , foreign trust , non-complying trust ,
Official source: legislation.govt.nz
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