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17 May 2022

We've published a 'Question we've been asked', which considers what is required to establish and maintain a public fund under s LD 3(2)(d) of the Income Tax Act 2007:

QB 22/02 Donations - what is required to establish and maintain a “public fund” under s LD 3(2)(d) of the Income Tax Act 2007?

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Last updated: 16 May 2022
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