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Income Tax Act 2007

Income - Income from business or trade-like activities

CB 6AC: Residential land transferred in relation to certain Māori family trusts

You could also call this:

"Land given to some Māori family trusts has special tax rules."

Illustration for Income Tax Act 2007

You need to know about a rule called CB 6AC. It is about residential land given to certain Māori family trusts. This rule was repealed on 1 July 2024 by the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS945321 legislation website.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS673380.

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Topics:
Money and consumer rights > TaxesMāori affairs > Māori landHousing and property > Land use
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CB 6AB: Residential land transferred in relation to certain family trusts and other capacities, or

"Transferring homes to family trusts"

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CB 6AE: Certain transfers of residential land included in settlement of claim under the Treaty of Waitangi, or

"Transferring homes as part of a Treaty of Waitangi claim settlement"

Part CIncome
Income from business or trade-like activities

CB 6ACResidential land transferred in relation to certain Māori family trusts (Repealed)

    Notes
    • Section CB 6AC: repealed, on , by section 127 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).