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HA 12: Avoidance arrangements
or “Rules about avoiding tax arrangements have been removed”
You could also call this:

“Rules for qualifying companies giving value to shareholders”

When a qualifying company gives something of value to one of its shareholders, you need to follow special rules. These rules are explained in sections HA 14 to HA 18. The company giving something of value to a shareholder is called a ‘transfer of company value’. You must handle this transfer in the way those sections describe.

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Next up: HA 14: Dividends paid by qualifying companies

or “Special tax rules for dividends from qualifying companies to NZ residents”
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Part H Taxation of certain entities
Qualifying companies (QC)

HA 13Qualifying companies’ distributions

  1. A distribution that is a transfer of company value to a shareholder of a qualifying company must be treated in the way set out in sections HA 14 to HA 18.

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Notes
  • Section HA 13: amended, on , by section 131(1) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
  • Section HA 13 list of defined terms transfer of company value: inserted, on , by section 131(2) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
  • Section HA 13 list of defined terms transfer of value: repealed, on , by section 131(2) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).