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GZ 3: Donations of trading stock for relief of Canterbury earthquakes
or “This rule about donating goods after the Canterbury earthquakes is no longer in use”
You could also call this:

“Rules for companies donating goods to charities or government agencies (no longer applies from 1 April 2024)”

This part of the law is about what happens when companies give their goods to charity or to government organisations. However, as of 1 April 2024, this rule no longer applies. The government decided to remove it from the law. If you want to know more about why this change happened, you can look at section 85 of a different law called the Taxation Act 2024.

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Next up: GZ 5: Disposals of trading stock to non-associates

or “Selling trading stock to unrelated parties (no longer applies)”
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Part G Avoidance and non-market transactions
Terminating provisions

GZ 4Disposals of trading stock to donee organisations or public authorities (Repealed)

    Notes
    • Section GZ 4: repealed, on , by section 85 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).