Statute
Section HD 9 — Income Tax Act 2007: Guardians
Text of the provision Official document
HD 9 Guardians A person ( person A ) is treated as an agent of another person ( person B ) if, as guardian, manager, or otherwise, person A receives, controls, or disposes of income that person B derives while under a legal disability. Defined in this Act: agent , income , Compare: 2004 No 35 s HK 9
Official source: legislation.govt.nz
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