Plain language law

New Zealand law explained for everyone

 Plain Language Law homepage
Back to
EJ 18: Petroleum mining operations outside New Zealand
or “Rules for petroleum miners working outside New Zealand”
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.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

Next up: EJ 20: Meaning of petroleum mining development

or “What counts as petroleum mining development for tax purposes”
Next

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EJ 19Meaning of offshore development (Repealed)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    • Section EJ 19: repealed (with effect on 1 April 2008), on , by section 131(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).