Statute
Section HD 10 — Income Tax Act 2007: Mortgagees in possession
Text of the provision Official document
HD 10 Mortgagees in possession A person ( person A ) is treated as an agent of another person ( person B ) if, as mortgagee in possession of land or other property, person A derives income from the land or property on behalf or for the benefit of person B as mortgagor. Defined in this Act: agent , income , land , Compare: 2004 No 35 s HK 10
Official source: legislation.govt.nz
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