Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Assessment, payment, and recovery of duty - Charges on goods

131: Related persons for purposes of section 130(5)

You could also call this:

"Who are considered related people under the law?"

Illustration for Customs and Excise Act 2018

When you are looking at section 130(5) of the Customs and Excise Act 2018, two people are considered related if they have a certain connection. You are connected to someone if you are related by blood, married, in a civil union, or in a de facto relationship with them or their relatives. This connection also includes being adopted by someone or their relatives.

If one person is a company and the other person is a director or officer of that company, or can control the company, then they are related. You are also related if you are both companies and one owns or controls a significant amount of the other company's shares, or if you have the same holding company. The rules about being related are important for understanding how the law applies to you in certain situations, such as when dealing with charges on goods, and you can find more information about companies in section 5 of the Companies Act 1993.

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This page was last updated on 1 October 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039392.

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Part 3Entry and exit of goods, persons, and craft
Assessment, payment, and recovery of duty: Charges on goods

131Related persons for purposes of section 130(5)

For the purposes of section 130(5), 2 persons are related if—
they are connected in accordance with subsection (2); or
one is a trustee for the other; or
one is a company and the other—
1. is a director or an officer of the company; or
2. is connected to a director or an officer of the company in accordance with subsection (2); or
3. is directly or indirectly able to exercise control over the affairs of the company; or
they are both companies and—
1. one is a holding company or a subsidiary of the other within the meaning of section 5 of the Companies Act 1993; or
2. one owns or controls shares that in aggregate carry the right to exercise, or control the exercise of, 20% or more of the voting power at meetings of the other; or
3. they have the same holding company within the meaning of section 5 of the Companies Act 1993, or a third person owns or controls shares in each of them that carry the right to exercise, or control the exercise of, 20% or more of the voting power at meetings of each of them.

For the purposes of subsection (1)(a) and (c)(ii), 2 persons are connected if—
they are connected by blood relationship within the fourth degree of relationship (through a common ancestor); or
one is married to, or in a civil union or a de facto relationship with,—
1. the other; or
2. a person who is connected by blood relationship within the fourth degree of relationship (through a common ancestor) with the other; or
one has been adopted as the child of—
1. the other; or
2. a person who is connected by blood relationship within the fourth degree of relationship (through a common ancestor) with the other.

Compare

1996 No 27 s 96