Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Avoidance and non-market transactions - Terminating provisions

GZ 3: Donations of trading stock for relief of Canterbury earthquakes

You could also call this:

"Donating trading stock to help after Canterbury earthquakes"

Illustration for Income Tax Act 2007

You can find information about donations of trading stock for relief of Canterbury earthquakes in a repealed section of the Income Tax Act 2007. This section was repealed on 1 April 2024 by section 85 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024. You can read more about the repeal at the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS945312

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM3825903.

This page was last updated on — View changes

Topics:
Money and consumer rights > TaxesEnvironment and resources > Emergency management
Previous

GZ 2: Arrangements involving cancellation of conduit tax relief credits, or

"Rules about cancelling conduit tax relief credits no longer apply"

Next

GZ 4: Disposals of trading stock to donee organisations or public authorities, or

"Selling trading stock to charities or government agencies"

Part GAvoidance and non-market transactions
Terminating provisions

GZ 3Donations of trading stock for relief of Canterbury earthquakes (Repealed)

    Notes
    • Section GZ 3: repealed, on , by section 85 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).