Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Taxation of certain entities - Qualifying companies (QC)

HA 12: Avoidance arrangements

You could also call this:

“Rules about avoiding tax arrangements have been removed”

You can no longer find the section about avoiding arrangements in the rules for taxing certain entities. This part of the law was removed on 17 July 2013. If you need to know more about this topic, you might have to look at other parts of the tax law or ask a grown-up who knows about taxes.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1517153.

Topics:
Money and consumer rights > Taxes
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“This provision about LAQCs no longer meeting requirements has been removed from the law”

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HA 13: Qualifying companies’ distributions, or

“Rules for qualifying companies giving value to shareholders”

Part H Taxation of certain entities
Qualifying companies (QC)

HA 12Avoidance arrangements (Repealed)

    Notes
    • Section HA 12: repealed, on , by section 172 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).