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Income Tax Act 2007

Definitions and related matters - Residence and source in New Zealand

YD 9: Residence of CTR company shareholders

You could also call this:

“Old rules about where CTR company shareholders live no longer apply”

The law used to have a section about where shareholders of CTR companies live. This section was called ‘Residence of CTR company shareholders’. However, this part of the law was removed on 7 May 2012. It no longer applies to income years that started on or after 1 July 2011. The government took this section out of the Income Tax Act 2007 when they made changes to laws about international investments.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1523155.

Topics:
Money and consumer rights > Taxes
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YD 10: Meaning of CTR holding company, or

“Definition of CTR holding company removed from law”

Part Y Definitions and related matters
Residence and source in New Zealand

YD 9Residence of CTR company shareholders (Repealed)

    Notes
    • Section YD 9: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 136(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).