Statute
Section HD 23 — Income Tax Act 2007: Trustees of group investment funds
Text of the provision Official document
HD 23 Trustees of group investment funds A person is treated as an agent if they are a trustee of a group investment fund and an absentee is an investor to whom a dividend is paid. Defined in this Act: absentee , agent , dividend , group investment fund , pay , trustee , Compare: 2004 No 35 s HK 22
Official source: legislation.govt.nz
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