You don't need to worry about this section of the law anymore. It used to be about how to divide up money from renting out films, but it has been removed from the law. This happened on 2 November 2012, 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=DLM1523149.

Topics:

Money and consumer rights > Taxes

YD 6: Apportionment of income from sea transport, or

"How to divide income from transporting people or goods by sea between New Zealand and other countries"

YD 8: Apportionment of premiums derived by non-resident general insurers, or

"How overseas insurers' income from NZ customers is taxed"

Part YDefinitions and related matters
Residence and source in New Zealand

YD 7Apportionment of film rental income (Repealed)

Notes

Section YD 7: repealed, on 2 November 2012, by section 160 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).