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Income Tax Act 2007

Timing and quantifying rules - Spreading of specific expenditure - Definitions

EJ 19: Meaning of offshore development

You could also call this:

“Definition of offshore development removed from tax law”

The law used to have a section called ‘Meaning of offshore development’. This section was part of the Income Tax Act 2007. However, this section no longer exists. It was removed from the law on 6 October 2009. The removal applies to anything that happened on or after 1 April 2008. This means that the law no longer defines what ‘offshore development’ means in this context.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1515143.

Topics:
Money and consumer rights > Taxes
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EJ 18: Petroleum mining operations outside New Zealand, or

“Rules for petroleum miners working outside New Zealand”

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EJ 20: Meaning of petroleum mining development, or

“What counts as petroleum mining development for tax purposes”

Part E Timing and quantifying rules
Spreading of specific expenditure: Definitions

EJ 19Meaning of offshore development (Repealed)

    Notes
    • Section EJ 19: repealed (with effect on 1 April 2008), on , by section 131(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).