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HA 2: Meaning of qualifying company
or “Definition of a qualifying company for tax purposes”
You could also call this:

“Definition of a now-obsolete type of company in tax law”

You should know that the term ‘loss-attributing qualifying company’ used to have a specific meaning in New Zealand tax law. However, this part of the law was removed on 1 April 2011. This means that from that date, the law no longer uses or defines this term. If you’re looking at tax matters for income years starting on or after 1 April 2011, you won’t need to worry about loss-attributing qualifying companies anymore.

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Next up: HA 4: Conditions applying

or “Rules for becoming and staying a qualifying company”
Next

Part H Taxation of certain entities
Qualifying companies (QC)

HA 3Meaning of loss-attributing qualifying company (Repealed)

    Notes
    • Section HA 3: repealed, on (applying for income years beginning on or after 1 April 2011), by section 71(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).