Statute
Section YB 8 — Income Tax Act 2007: Trustee and settlor
Text of the provision Official document
YB 8 Trustee and settlor Association (1) A trustee of a trust and a settlor of the trust are associated persons. Exclusion (2) This section does not apply if the trust is a charitable trust. Defined in this Act: associated person , charitable trust , settlor , trustee Section YB 8: 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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