Statute
Section HD 13 — Income Tax Act 2007: Unit trusts
Text of the provision Official document
HD 13 Unit trusts A trustee of a unit trust is treated as an agent of the unit trust in relation to income derived by the unit trust. Defined in this Act: agent , income , trustee , unit trust , Compare: 2004 No 35 s HE 1
Official source: legislation.govt.nz
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