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CR 4: Income for general insurance outstanding claims reserve
or “Insurance companies' income calculation for outstanding claims reserve”

You could also call this:

“This provision about withdrawals no longer applies”

This section of the law called ‘Withdrawals’ in the Income Tax Act 2007 no longer applies. It was removed on 1 April 2011. This means you don’t need to worry about what it said before, because it’s not part of the current rules anymore.

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Next up: CS 2: Exclusions of withdrawals of various kinds

or “Certain withdrawals no longer counted as income for tax purposes”

Part C Income
Superannuation funds

CS 1Withdrawals (Repealed)

    Notes
    • Section CS 1: repealed, on , by section 12 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).