25BItems modifying global anti-base erosion model rules Empowered by s HP 3
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The Income Tax Act 2007 has some extra rules that you need to know about. These rules are called the global anti-base erosion model rules. You can find more information about this in s HP 3.
Some words in these rules are replaced with "New Zealand". This change happens in a few places.
You also need to know that some articles are replaced or disregarded, which means they do not apply. This includes Articles 2.4.1, 2.4.2, 8.1, 8.3, and 9.4. Some words in Article 9.3.5 are also disregarded.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS1022106.