Taxation of certain entities - Qualifying companies (QC)
HA 3: Meaning of loss-attributing qualifying company
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.
“Rules for becoming and staying a qualifying company”
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HA 3Meaning of loss-attributing qualifying company (Repealed)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Section HA 3: repealed, on (applying for income years beginning on or after 1 April 2011), by section 71(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).