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Income Tax Act 2007

Timing and quantifying rules - Terminating provisions - Definitions

EZ 31: Disclosure restrictions on grey list CFCs before 2011–12

You could also call this:

"Rules on sharing information about certain overseas companies before 2011-2012"

This part of the law is about sharing information on certain overseas companies before 2011-2012. These companies were called grey list CFCs. The law used to limit what information you could share about them. However, this rule no longer applies. It was removed on 30 June 2009. If you want to know more about why it was removed, you can look at section 195(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1516102.

Topics:
Money and consumer rights > Taxes
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EZ 32: Terminating exemption for grey list FIF investing in Australasian listed equities, or

"Expired rule about special treatment for certain overseas investments in Australia and New Zealand"

Part ETiming and quantifying rules
Terminating provisions: Definitions

EZ 31Disclosure restrictions on grey list CFCs before 2011–12 (Repealed)

    Notes
    • Section EZ 31: repealed (with effect on 30 June 2009), on , by section 195(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).