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

YD 10: Meaning of CTR holding company, or

"Definition of CTR holding company removed from law"

YE 1: References to balance dates and years, or

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

Part YDefinitions 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YD 11Meaning of CTR group member (Repealed)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Section YD 11: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 136(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).