Statute
Section LB 5 — Income Tax Act 2007: Tax credits for non-resident withholding tax
Text of the provision Official document
LB 5 Tax credits for non-resident withholding tax A person has a tax credit for a tax year equal to the amount of tax withheld and paid in relation to their non-resident passive income for the tax year. Defined in this Act: amount of tax , non-resident passive income , non-resident-withholding tax , pay , tax credit , tax withheld , tax year , Compare: 2004 No 35 s LD 2
Official source: legislation.govt.nz
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