Statute
Section YB 11 — Income Tax Act 2007: Trustee and person with power of appointment or removal
Text of the provision Official document
YB 11 Trustee and person with power of appointment or removal A trustee of a trust and a person who has a power of appointment or of removal of the trustee are associated persons. Defined in this Act: associated person , trustee Section YB 11: substituted, on 1 April 2010, by section 563(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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