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Income Tax Act 2007

Definitions and related matters - Residence and source in New Zealand

YD 10: Meaning of CTR holding company

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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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1523157.

Topics:
Money and consumer rights > Taxes
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YD 9: Residence of CTR company shareholders, or

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

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YD 11: Meaning of CTR group member, or

“Definition of CTR group member removed from tax law”

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YD 10Meaning of CTR holding company (Repealed)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    • Section YD 10: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 136(2) of the Taxation (International Investment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