Statute
Section HD 24 — Income Tax Act 2007: Shipping businesses
Text of the provision Official document
HD 24 Shipping businesses A person is treated as an agent if they are the master of a ship owned by or under charter to an absentee who carries on a business carrying goods or passengers. Defined in this Act: absentee , agent , business , Compare: 2004 No 35 s HK 18(1)
Official source: legislation.govt.nz
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