Statute
Section Sch1-3 — Income Tax Act 2007: Taxable income: trustees
Text of the provision Official document
3 Taxable income: trustees To the extent to which a trustee does not have a basic rate under clause 4 , 5 or 6 , the basic rate of income tax for the trustee on each dollar of the trustee’s taxable income is 0.33.
Official source: legislation.govt.nz
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