Statute
Section HE 1 — Income Tax Act 2007: Income and deductions of mutual associations
Text of the provision Official document
HE 1 Income and deductions of mutual associations Income and allocation (1) The treatment of amounts derived by mutual associations and from mutual associations is dealt with in— (a) section CB 33 (Amounts derived by mutual associations); and (b) section CB 34 (Amounts derived by members from mutual associations). Deductions and allocation (2) The treatment of association rebates that a mutual association pays to a member is dealt with in section DV 19 (Association rebates). Defined in this Act: amount , association , association rebate , member ,
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 →