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YD 6: Apportionment of income from sea transport
or “How income is split for overseas shipping companies operating in New Zealand”
You could also call this:

“Old rule about dividing film rental income no longer applies”

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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Next up: YD 8: Apportionment of premiums derived by non-resident general insurers

or “How overseas insurers' income from NZ customers is taxed”
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Part Y Definitions and related matters
Residence and source in New Zealand

YD 7Apportionment of film rental income (Repealed)

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    • Section YD 7: repealed, on , by section 160 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).