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Income Tax Act 2007

Treatment of tax losses - Mineral miners' and petroleum miners' tax losses

IS 4: Adjustments in certain circumstances

You could also call this:

“This section about tax loss adjustments has been removed from the law”

You don’t need to worry about this section anymore. It used to be about adjustments in certain circumstances for the treatment of tax losses, but it has been removed from the law. The government took it out on 1 April 2014, so it’s no longer part of the Income Tax Act 2007.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1517830.

Topics:
Money and consumer rights > Taxes
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“This section about holding companies' tax losses was removed from the law”

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IS 5: Petroleum miners’ tax losses, or

“Petroleum miners' tax loss rules have been removed”

Part I Treatment of tax losses
Mineral miners' and petroleum miners' tax losses

IS 4Adjustments in certain circumstances (Repealed)

    Notes
    • Section IS 4: repealed, on , by section 100 of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).