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LC 10: Adjustment for change in return date
or “Removed: Rules for adjusting tax credits when changing tax return dates”
You could also call this:

“Adjusting tax credits for part-year NZ residents (no longer applies)”

This part of the law was about adjusting tax credits when you’re not living in New Zealand for part of the tax year. However, this rule doesn’t apply anymore. The government got rid of it on 29 May 2012. This means it hasn’t been used since the 2012-2013 tax year.

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Next up: LC 12: Assessment when person is non-resident

or “How tax was assessed for non-residents before 2012-13”
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Part L Tax credits and other credits
Tax credits for natural persons

LC 11Adjustment when person is non-resident for part of tax year (Repealed)

    Notes
    • Section LC 11: repealed, on (applying for the 2012–13 and later tax years), by section 6(1)(j) of the Taxation (Budget Measures) Act 2012 (2012 No 38).