Part G
Avoidance and non-market transactions
Terminating provisions
GZ 2Arrangements involving cancellation of conduit tax relief credits (Repealed)
Notes
- Section GZ 2: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 72(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
- Section GZ 2(1)(b): replaced (with effect on 1 July 2009 and applying for income years beginning on or after that date), on , by section 71(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
- Section GZ 2 list of defined terms CTR group member: inserted (with effect on 1 July 2009), on , by section 71(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
- Section GZ 2 list of defined terms resident in New Zealand: inserted (with effect on 1 July 2009), on , by section 71(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).