Statute
Section HD 19 — Income Tax Act 2007: Persons receiving absentees’ income
Text of the provision Official document
HD 19 Persons receiving absentees’ income A person is treated as an agent if they receive, control, or dispose of income derived by a principal who is an absentee. Defined in this Act: absentee , agent , income , Compare: 2004 No 35 s HK 20 Section HD 19 list of defined terms control : repealed, on 1 April 2010, by section 594 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Official source: legislation.govt.nz
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