Statute
Section HM 28 — Income Tax Act 2007: When listed PIE no longer meets crediting requirement
Text of the provision Official document
HM 28 When listed PIE no longer meets crediting requirement A listed PIE loses PIE status immediately if it fails to meet the requirements of section HM 19 . Defined in this Act: listed PIE , PIE Compare: 2004 No 35 s HL 4(1) Section HM 28: inserted, on 1 April 2010 (applying for the 2010–11 and later income years), by section 292(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Official source: legislation.govt.nz
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