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YD 9: Residence of CTR company shareholders
or “Old rules about where CTR company shareholders live no longer apply”
You could also call this:

“Definition of CTR holding company removed from law”

This part of the law used to explain what a CTR holding company meant. However, it was removed from the law on 1 July 2011. This means that the legal definition of a CTR holding company no longer exists in this part of the Income Tax Act 2007. If you need to understand what a CTR holding company is, you might need to look at other parts of the law or ask a tax expert for help.

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Next up: YD 11: Meaning of CTR group member

or “Definition of CTR group member removed from tax law”
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Part Y Definitions and related matters
Residence and source in New Zealand

YD 10Meaning of CTR holding company (Repealed)

    Notes
    • Section YD 10: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 136(2) of the Taxation (International Investment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).