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Technical tax area
Te wahi mo te take hangarau
Public rulings 2008

Maori Trust Boards: Declaration of trust for charitable purposes made under section 24B of the Maori Trust Boards Act 1955 - income tax consequences

Ruling Number: BR Pub 08/02

Income derived from property held in a trust established by a Maori Trust Board for certain purposes is exempt (subject to usual charitable requirements). These purposes are not all charitable at general law.

Ruling applies from: the first day of the 2008/09 income year for an indefinite period.

BR Pub 08/02 - RTF format (162kb | 17 Pages)
BR Pub 08/02 - PDF format (199kb | 17 Pages)


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Date published: 06 Aug 2008

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