This part of the law, called 'FDP arrangements: general', used to be part of the Income Tax Act 2007. It was about avoiding taxes and non-market transactions. However, this section doesn't exist anymore. It was removed on 30 June 2009. This means that the rules that were once here are no longer in effect. If you need to know about current tax rules, you should look at other parts of the law that are still active.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1517013.

Topics:

Money and consumer rights > Taxes

GB 38: When sections GB 35 to GB 37 apply to consolidated groups, or

"Rules for tax avoidance and non-market transactions in consolidated groups"

GB 40: BETA arrangements for carrying amounts forward, or

"BETA arrangements for carrying forward amounts no longer available"

Part GAvoidance and non-market transactions
Avoidance: specific

GB 39FDP arrangements: general (Repealed)

Notes

Section GB 39: repealed (with effect on 30 June 2009), on 6 October 2009, by section 240(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).