Plain language law

New Zealand law explained for everyone

 Plain Language Law homepage
Back to
CB 6AB: Residential land transferred in relation to certain family trusts and other capacities
or “This rule about residential land transfers involving family trusts has been removed”
You could also call this:

“Rules for residential land transfers involving Māori family trusts (repealed from July 2024)”

This section of the law, called ‘Residential land transferred in relation to certain Māori family trusts’, was part of the Income Tax Act 2007. It talked about rules for transferring residential land that involved some Māori family trusts. However, this part of the law has been removed. It will no longer be in effect from 1 July 2024. This change was made by another law called the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024.

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 It might be out of date or be missing some parts.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

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

or “Residential land transfers for Treaty of Waitangi settlements are ending soon”
Next

Part C Income
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CB 6ACResidential land transferred in relation to certain Māori family trusts (Repealed)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    • Section CB 6AC: repealed, on , by section 127 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).