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BF 1: Other obligations
or “Paying specific taxes under different parts of the law”
You could also call this:

“Rules to prevent people from using special arrangements to avoid paying taxes”

If you try to avoid paying taxes through a special arrangement, the Commissioner of Inland Revenue can say that arrangement doesn’t count for income tax purposes. This means the arrangement won’t work to help you pay less tax.

The Commissioner has the power to stop any tax advantages you might get from a tax avoidance arrangement. They can do this using rules in Part G of the Income Tax Act. This part of the law deals with avoidance and transactions that aren’t based on normal market values.

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Next up: BH 1: Double tax agreements

or “Agreements to prevent paying tax twice on income from different countries”
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Part B Core provisions
Avoidance

BG 1Tax avoidance

  1. A tax avoidance arrangement is void as against the Commissioner for income tax purposes.

  2. Under Part G (Avoidance and non-market transactions), the Commissioner may counteract a tax advantage that a person has obtained from or under a tax avoidance arrangement.

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