Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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Cap. 223 · cap/223 (Cap. 223)

Cap. 223 Art. 12Prizesexemptfrom income tax. Cap. 123.

In KraftAmtlicher Text

A prize payable under this Act shall be deemed not to be income for the purposes of the Income Tax Act.

(2) Subject to the provisions of this Act and of any regulations made thereunder a prize payable under this Act shall be paid to the person in whose name the winning bond in respect of that prize is registered.