Section MK 15 — Income Tax Act 2007: Groups of persons

MK 15 Groups of persons For the purposes of this subpart, a group of persons described in 1 of the following paragraphs is treated as 1 employer: (a) 2 or more companies, if the companies are a group of companies; and (b) all partners in a partnership; and (c) all persons in whom property has become vested, or to whom the control of property has passed in the case of an estate of a deceased person, or a trust, or a company in liquidation, or an assigned estate, or other case in which property is vested or controlled in a fiduciary capacity. Defined in this Act: company , employer , group of companies , group of persons Compare: 2004 No 35 s KJ 12 Section MK 15: added, on 1 April 2008, by section 132 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).