This section of the law used to talk about mineral mining companies that made loans before 1 April 1979. However, it’s no longer part of the current law. The government removed this section on 1 April 2014. If you want to know more about why this change happened, you might need to look at other parts of the law or ask someone who knows about tax laws.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513504.
CZ 3: Exchange variations on 8 August 1975, or
“Rules for foreign currency loans and exchange rate changes in business”
CZ 5: Exempt interest: overseas money lent to government or local or public authority before 29 July 1983, or
“Tax-free interest on certain overseas loans to NZ government before 29 July 1983”
