Statute
Section HR 4 — Income Tax Act 2007: Government Superannuation Fund
Text of the provision Official document
HR 4 Government Superannuation Fund The Government Superannuation Fund Authority is treated for income tax purposes as if the Government Superannuation Fund were a superannuation scheme that is a trust and the Authority the trustee of that scheme. Defined in this Act: income tax , Government Superannuation Fund , superannuation scheme , trust , trustee , Compare: 2004 No 35 s HJ 1
Official source: legislation.govt.nz
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