Statute
Section HD 20 — Income Tax Act 2007: Persons carrying on business for absentees
Text of the provision Official document
HD 20 Persons carrying on business for absentees A person is treated as an agent if they carry on in New Zealand a business for an absentee, whether or not the income is received by the agent. Defined in this Act: absentee , agent , business , income , New Zealand Section HD 20: substituted, on 1 April 2008, by section 18(1) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Official source: legislation.govt.nz
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