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FC 9C: Residential land: certain recipients
or “This section about residential land recipients has been removed from the law”
You could also call this:

“Treaty settlement land no longer subject to residential land tax rules”

This law is about residential land and people who receive land as part of Treaty of Waitangi settlements. It was part of the Income Tax Act 2007, but it no longer applies. The government removed this rule on 1 July 2024. If you want to know more about why this change happened, you can look at section 127 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024.

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Next up: FC 10: Transfers from person to Official Assignee under Insolvency Act 2006

or “How property transfers to the Official Assignee during bankruptcy are treated for tax purposes”
Next

Part F Recharacterisation of certain transactions
Distribution, transmission, and gifts of property: Exceptions for residential land transferred to trustees of certain trusts or other entities

FC 9DResidential land: certain recipients of Treaty of Waitangi land (Repealed)

    Notes
    • Section FC 9D: repealed, on , by section 127 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).