Statute
Section HD 8 — Income Tax Act 2007: Circumstances giving rise to agency
Text of the provision Official document
HD 8 Circumstances giving rise to agency For the purposes of this Act and the Tax Administration Act 1994 , a person is treated as an agent in relation to the income of another person to the extent described in the circumstances set out in sections HD 9 to HD 15 . Defined in this Act: agent , income ,
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →