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Tax Administration Act 1994

Assessments

112: Commissioner to make determination of life insurer's policyholder net loss

You could also call this:

"The Commissioner decides the net loss of life insurer's policyholders."

Illustration for Tax Administration Act 1994

The Commissioner has to decide the net loss of a life insurer's policyholders. You need to know that this rule was repealed on 24 October 2001. It was repealed by section 215(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354945.

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Part 6Assessments

112Commissioner to make determination of life insurer's policyholder net loss (Repealed)

    Notes
    • Section 112: repealed, on (applying on first day of 2002–03 income year), by section 215(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).