Statute
Section HF 8 — Income Tax Act 2007: Proportional allocation
Text of the provision Official document
HF 8 Proportional allocation If a Maori authority distribution consists of a taxable Maori authority distribution and another amount, the Maori authority must allocate an equal proportion of each type of distribution to every member to whom the distribution is made. Defined in this Act: amount , Maori authority , member , taxable Maori authority distribution , Compare: 2004 No 35 s HI 6
Official source: legislation.govt.nz
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