Part 1Preliminary matters, loan advances, and New Zealand-based and overseas-based borrowers
Determining whether borrowers are New Zealand-based or overseas-based: Certain borrowers may be treated as being physically in New Zealand
27ACommissioner must keep and publish list of charities
The Commissioner must keep a list of entities that are charities for the purposes of section 25(1)(b).
The list must specify—
- the date on and from which each entity’s listing as a charity applies; and
- if applicable, the date on which each entity’s listing as a charity ceases to apply.
The Commissioner must publish the list in a manner chosen by the Commissioner.
Notes
- Section 27A: inserted, on , by section 7 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).