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Income Tax Act 2007

Taxation of certain entities - Portfolio investment entities

HL 10: Further eligibility requirements relating to investments

You could also call this:

“Extra investment rules no longer apply since 2010”

You can no longer use this section of the law. It was about extra requirements for investments, but it was taken out of the Income Tax Act 2007 on 1 April 2010. This means it doesn’t apply anymore for tax years from 2010-11 onwards.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1517522.

Topics:
Money and consumer rights > Taxes
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“Rules about minimum investment size were removed in 2010”

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Part H Taxation of certain entities
Portfolio investment entities

HL 10Further eligibility requirements relating to investments (Repealed)

    Notes
    • Section HL 10: repealed, on (applying for the 2010–11 and later income years), by section 292(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).