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Income Tax Act 2007

Definitions and related matters - Terminating provisions

YZ 5: New Zealand Memorial Museum Trust — Le Quesnoy: sunset

You could also call this:

“Temporary tax benefits for donations to the New Zealand Memorial Museum Trust in Le Quesnoy”

New Zealand Memorial Museum Trust — Le Quesnoy is treated as if it’s on a special list called schedule 32. This means it can receive gifts of money in a certain way. This treatment starts on 1 April 2018 and ends on 31 March 2025. When you look at sections DB 41, DV 12, and LD 3 of the law, which talk about donating money, you should think of this trust as being on that special list during this time period.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS178221.

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Part Y Definitions and related matters
Terminating provisions

YZ 5New Zealand Memorial Museum Trust — Le Quesnoy: sunset

  1. For the purposes of sections DB 41, DV 12, LD 3, and the definition of donee organisation (which relate to gifts of money), New Zealand Memorial Museum Trust — Le Quesnoy is treated as listed in schedule 32 for the period that—

  2. starts on 1 April 2018; and
    1. ends on 31 March 2025.

      Notes
      • Section YZ 5: inserted (with effect on 1 April 2018), on , by section 286 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
      • Section YZ 5(b): replaced (with effect on 1 April 2021), on , by section 175 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).