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:
“Rules for residential land transfers involving Māori family trusts (repealed from July 2024)”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.
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”
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CB 6ACResidential land transferred in relation to certain Māori family trusts (Repealed)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Section CB 6AC: repealed, on , by section 127 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
