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Income Tax Act 2007

Definitions and related matters - Residence and source in New Zealand

YD 11: Meaning of CTR group member

You could also call this:

“Definition of CTR group member removed from tax law”

This section of the law used to explain what a ‘CTR group member’ meant. However, it no longer applies. The government removed this part of the law on 7 May 2012. This change affected how things worked from 1 July 2011 onwards. If you want to know more about why this happened, you can look at section 136(2) of the Taxation (International Investment and Remedial Matters) Act 2012.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1523160.

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”

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YE 1: References to balance dates and years, or

“Explaining how tax years and income years are defined and referenced in the Act”

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

YD 11Meaning of CTR group member (Repealed)

    Notes
    • Section YD 11: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 136(2) of the Taxation (International Investment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).