This page contains different parts of laws about Taxes.
9: Earnings as an employee: what it means
10: Earnings as an employee: payments to spouse or partner
11: Earnings as an employee: what it does not include
14: Earnings as a self-employed person
15: Earnings as a shareholder-employee
99: First week compensation is salary or wages for certain purposes
168: Employers to pay levies
169: Rates of levies
170: Classification of industries or risks
172: Work Account levy not payable on earnings of employee over specified maximum
172A: Work Account levy not payable on earnings of self-employed person over specified maximum
173: Estimation of levy
180: Effect of audit or refusal to allow audit
194: Rate of levy
202: Self-employed persons to pay levies
209: Procedure for reaching agreement
212: Earner levies for self-employed persons who purchase weekly compensation
213: Application and source of funds
214: Rate of levies
216: Levy categories
217: Collection of levies
218: Application and source of funds
221: Collection of levies by deduction from employee earnings
231: Mixed earnings as employee and self-employed person
234: Levies may be collected by instalments
237: Corporation may revise decisions
238: Effect of review or appeal about levy
240: Determinations
241: Statements
244: Amounts of levy exempt from payment
246: Information available to Corporation
247: Change of balance date
248: Recovery of debts by Corporation
255: Refunds payable by Corporation
256: Application of payments
300: Public interest
311: Goods and services tax not payable on penalties or fines
316: Offences in relation to deductions
329: Regulations relating to levies
338: Consequential tax amendments
343: Saving in respect of other ongoing matters under 1998 Act
Schedule 4: Deductions on account of earner levies
Schedule 7: Consequential tax amendments
LH 1: Who this subpart applies to
LH 2: Tax credits relating to expenditure on research and development
LH 3: Requirements
LH 4: Calculation of amount of credit
LH 5: Adjustments to eligible expenditure
LH 6: Research and development activities outside New Zealand
LH 7: Research and development activities and related terms
LH 8: Orders in Council
LH 9: Internal software development: general
LH 10: Internal software development: no associated internal software developer
LH 11: Internal software development: associated internal software developer with same income year
LH 12: Internal software development: associated internal software developer with different income year
LH 13: Internal software development: limit
LH 14: Treatment of depreciation loss for certain depreciable property
LH 15: Listed research providers
LH 16: Industry research co-operatives
LH 17: Some definitions
ML 1: What this subpart does
ML 2: Tax credit for redundancy payments
ML 3: Payment by Commissioner
HG 1: Joint venturers
HG 2: Partnerships are transparent
HG 3: General provisions relating to disposals
HG 4: Disposal upon final dissolution
HG 5: Disposal of partner’s interests
HG 6: Disposal of trading stock
HG 7: Disposal of depreciable property
HG 8: Disposal of financial arrangements and certain excepted financial arrangements
HG 9: Disposal of short-term agreements for sale and purchase
HG 10: Disposal of livestock
HG 11: Limitation on deductions by partners in limited partnerships
HG 12: Limitation on deductions by partners in limited partnerships: carry-forward
298: Information matching to verify social security benefit matters
364: Payment of infringement fees
398: Costs of deportation or repatriation
A 1: Title
A 2: Commencement
AA 1: Purpose of Act
AA 2: Interpretation
AA 3: Definitions
BA 1: Purpose
BB 1: Imposition of income tax
BB 2: Main obligations
BB 3: Overriding effect of certain matters
BC 1: Non-filing and filing taxpayers
BC 3: Annual total deduction
BC 5: Taxable income
BC 6: Income tax liability of filing taxpayer
BC 7: Income tax liability of person with schedular income
BC 8: Satisfaction of income tax liability
BD 1: Income, exempt income, excluded income, non-residents' foreign-sourced income, and assessable income
BD 3: Allocation of income to particular income years
BD 4: Allocation of deductions to particular income years
BE 1: Withholding liabilities
BF 1: Other obligations
BG 1: Tax avoidance
BH 1: Double tax agreements
CA 1: Amounts that are income
CA 2: Amounts that are exempt income or excluded income
CB 1: Amounts derived from business
CB 2: Amounts received on disposal of business assets that include trading stock
CB 3: Profit-making undertaking or scheme
CB 4: Personal property acquired for purpose of disposal
CB 5: Business of dealing in personal property
CB 6: Disposal: land acquired for purpose or with intention of disposal
CB 7: Disposal: land acquired for purposes of business relating to land
CB 8: Disposal: land used for landfill, if notice of election
CB 9: Disposal within 10 years: land dealing business
CB 10: Disposal within 10 years: land development or subdivision business
CB 11: Disposal within 10 years of improvement: building business
CB 12: Disposal: schemes for development or division begun within 10 years
CB 13: Disposal: amount from major development or division and not already in income
CB 14: Disposal: amount from land affected by change and not already in income
CB 15: Transactions between associated persons
CB 16: Residential exclusion from sections CB 6 to CB 11
CB 17: Residential exclusion from sections CB 12 and CB 13
CB 18: Residential exclusion from section CB 14
CB 19: Business exclusion from sections CB 6 to CB 11
CB 20: Business exclusion from sections CB 12 and CB 13
CB 21: Farm land exclusion from sections CB 12 and CB 13
CB 22: Farm land exclusion from section CB 14
CB 23: Investment exclusion from sections CB 12 and CB 13
CB 24: Disposal of timber or right to take timber
CB 25: Disposal of land with standing timber
CB 26: Disposal of certain shares by portfolio investment entities
CB 27: Income equalisation schemes
CB 28: Environmental restoration accounts
CB 29: Disposal of minerals
CB 30: Disposal of patent applications or patent rights
CB 31: Disposal of business: transferred employment income obligations
CB 33: Amounts derived by mutual associations
CB 34: Amounts derived by members from mutual associations
CC 2: Non-compliance with covenant for repair
CC 3: Financial arrangements
CC 4: Payments of interest
CC 5: Annuities
CC 6: Prizes received under Building Societies Act 1965
CC 7: Consideration other than in money
CC 8: Use of money interest payable by Commissioner
CC 9: Royalties
CC 11: Lessee acquiring lease asset on expiry of term of lease
CC 12: Lessor acquiring lease asset on expiry of term of lease
CC 13: Amounts paid in income years after hire purchase agreement ends
CD 1: Dividend
CD 2: Distribution excluded from being dividend
CD 4: Transfers of company value generally
CD 5: What is a transfer of company value?
CD 6: When is a transfer caused by a shareholding relationship?
CD 7: Bonus issues in lieu of dividend
CD 8: Elections to make bonus issue into dividend
CD 9: Interests in money or property of foreign unit trust
CD 10: Bonus issue by foreign unit trust instead of money or property
CD 11: Avoidance arrangements
CD 12: Superannuation schemes entering trust rules
CD 13: Notional distributions of producer boards and co-operative companies
CD 14: Notional distributions of emigrating companies
CD 15: Tax credits linked to dividends
CD 16: Certain dividends not increased by tax credits
CD 17: Credit transfer notice
CD 18: Dividend reduced if foreign tax paid on company’s income
CD 19: Foreign tax credits and refunds linked to dividends
CD 20: Benefits of shareholder-employees or directors
CD 21: Attributed repatriations from controlled foreign companies
CD 22: Returns of capital: off-market share cancellations
CD 23: Ordering rule and slice rule
CD 24: Returns of capital: on-market share cancellations
CD 25: Treasury stock acquisitions
CD 26: Capital distributions on liquidation or emigration
CD 27: Property made available intra-group
CD 28: Transfers of certain excepted financial arrangements within wholly-owned groups
CD 29: Non-taxable bonus issues
CD 30: Transfer by unit trust of legal interest after beneficial interest vests
CD 31: Flat-owning companies
CD 32: Employee benefits
CD 33: Payments corresponding to notional distributions of producer boards and co-operative companies
CD 34: Distribution to member of co-operative company based on member’s transactions
CD 35: Resident’s restricted amalgamations
CD 36: Foreign investment fund income
CD 37: Maori authority distributions
CD 38: General calculation rule for transfers of company value
CD 39: Calculation of amount of dividend when property made available
CD 40: Adjustment if dividend recovered by company
CD 41: Adjustment if amount repaid later
CD 42: Adjustment if additional consideration paid
CD 43: Available subscribed capital (ASC) amount
CD 44: Available capital distribution amount
CD 45: When does a person have attributed repatriation from a controlled foreign company?
CD 46: New Zealand repatriation amount
CD 47: New Zealand property amount
CD 48: Cost of tangible property
CD 49: Cost of associated party equity
CD 50: Outstanding balances of financial arrangements
CD 51: Property transfers between associated persons
CD 52: Unrepatriated income balance
CD 53: Prevention of double taxation of share cancellation dividends
CD 54: Replacement payments
CE 1: Amounts derived in connection with employment
CE 2: Benefits under employee share schemes
CE 4: Adjustments to value of benefits under share purchase agreements
CE 5: Meaning of expenditure on account of an employee
CE 6: Trusts are nominees
CE 7: Meaning of employee share scheme
CE 8: Attributed income from personal services
CE 9: Restrictive covenants
CE 10: Exit inducements
CE 11: Proceeds from claims under policies of income protection insurance
CE 12: Tax credits for personal service rehabilitation payments
CF 1: Benefits, pensions, compensation, and government grants
CF 2: Remission of specified suspensory loans
CG 1: Amount of depreciation recovery income
CG 2: Remitted amounts
CG 3: Bad debt repayment
CG 4: Receipts for expenditure or loss from insurance, indemnity, or otherwise
CG 5: Recoveries or receipts by employers from superannuation schemes
CG 6: Receipts from insurance, indemnity, or compensation for trading stock
CG 7: Recoveries after deduction of payments under lease
CH 1: Adjustment for closing values of trading stock, livestock, and excepted financial arrangements
CH 2: Adjustment for prepayments
CH 3: Adjustment for deferred payment of employment income
CH 4: Adjustment for change to accounting practice
CH 6: Adjustments for certain finance and operating leases
CH 7: Adjustment for avoidance arrangements
CH 8: Market value substituted
CH 9: Interest apportionment: excess debt entity
CH 10: Interest apportionment: reporting bank
CP 1: Attributed income of investors in multi-rate PIEs
CQ 1: Attributed controlled foreign company income
CQ 2: When attributed CFC income arises
CQ 3: Calculation of attributed CFC income
CQ 4: Foreign investment fund income
CQ 5: When FIF income arises
CQ 6: Calculation of FIF income
CR 1: Policyholder base income of life insurer
CR 2: Shareholder base income of life insurer
CR 3: Income of non-resident general insurer
CS 2: Exclusions of withdrawals of various kinds
CS 4: Exclusion of withdrawal to settle division of relationship property
CS 5: Exclusion of withdrawal paid as annuity or pension
CS 6: Exclusion of withdrawal on partial retirement
CS 7: Exclusion of withdrawal when member ends employment
CS 8: Exclusion of withdrawal when member ends employment: lock-in rule
CS 9: Exclusion of withdrawal from defined benefit fund when member ends employment
CS 10: When member treated as not ending employment
CS 14: Superannuation fund becomes superannuation scheme
CS 15: Superannuation fund becomes foreign superannuation scheme
CS 16: Superannuation scheme becomes superannuation fund
CS 17: Superannuation fund wound up
CS 18: Value of loan treated as fund income
CT 1: Disposal of exploratory material or petroleum mining asset
CT 2: Damage to assets
CT 3: Exploratory well used for commercial production
CT 4: Partnership interests and disposal of part of asset
CT 5: Petroleum mining operations outside New Zealand
CT 6: Meaning of petroleum miner
CT 7: Meaning of petroleum mining asset
CU 1: Mineral miner's income
CU 2: Treatment of mining land
CU 3: Disposal of mineral mining assets
CU 4: Recovery of certain expenditure
CU 5: Partnership interests and disposal of part of asset
CU 6: Meaning of mineral miner
CU 9: Some definitions
CU 10: Mining asset used to derive income other than income from mining
CU 11: Meaning of asset for sections CU 3 to CU 10
CU 12: Application of sections to resident mining operators
CU 13: Application of sections to non-resident mining operators
CU 14: Recovery of reinvestment profit on disposal of mining shares
CU 15: Recovery of reinvestment profit not used for mining purposes
CU 16: Recovery of reinvestment profit on repayment of loans
CU 17: Repayment by mining company of amount written off
CU 18: Amount treated as repayment for purposes of section CU 17: excess
CU 19: Amount treated as repayment for purposes of section CU 17: net income
CU 20: Mining company or mining holding company liquidated
CU 21: Meaning of income from mining
CU 22: Meaning of mining company
CU 23: Meaning of mining development expenditure
CU 24: Meaning of mining exploration expenditure
CU 25: Meaning of mining operations
CU 26: Meaning of mining venture
CU 27: Meaning of resident mining operator
CU 28: Meaning of specified mineral
CU 29: Other definitions
CV 1: Group companies
CV 2: Consolidated groups: income of company in group
CV 3: Consolidated groups: arrangement for disposal of shares
CV 4: Amalgamated companies: amount derived after amalgamation
CV 5: Statutory producer boards
CV 6: Crown Research Institutes
CV 7: Australian wine producer rebate
CV 8: Regulations: Australian wine producer rebate
CV 9: Supplementary dividend holding companies
CV 10: Foreign dividend payment account companies or conduit tax relief companies
CV 11: Maori authorities
CV 12: Trustees: amounts received after person’s death
CV 14: Distributions from community trusts
CV 15: Amounts derived from trusts while person absent from New Zealand
CV 16: Non-resident shippers
CV 17: Non-exempt charities: taxation of tax-exempt accumulation
CW 1: Forestry companies established by the Crown, Maori owners, and holding companies acquiring land with standing timber from founders
CW 2: Forestry encouragement agreements
CW 3: Forestry companies and Maori investment companies
CW 4: Annuities under life insurance policies
CW 5: Payments of interest: post-war credits
CW 6: Payments of interest: farm mortgages
CW 7: Foreign-sourced interest
CW 8: Money lent to government of New Zealand
CW 9: Dividend derived from foreign company
CW 10: Dividend within New Zealand wholly-owned group
CW 11: Dividend of conduit tax relief holding company
CW 12: Proceeds of share disposal by qualifying foreign equity investor
CW 13: Proceeds from share or option acquired under venture investment agreement
CW 14: Dividends derived by qualifying companies
CW 15: Dividends paid by qualifying companies
CW 16: Allowance of Governor-General and other benefits and privileges
CW 17: Expenditure on account, and reimbursement, of employees
CW 18: Allowance for additional transport costs
CW 19: Amounts derived during short-term visits
CW 20: Amounts derived by visiting entertainers including sportspersons
CW 21: Amounts derived by visiting crew of pleasure craft
CW 22: Amounts derived by overseas experts and trainees in New Zealand by government arrangement
CW 23: Income for military or police service in operational area
CW 24: Deferred military pay for active service
CW 25: Value of board for religious society members
CW 26: Jurors’ and witnesses’ fees
CW 27: Certain income derived by transitional resident
CW 28: Pensions
CW 29: Reinvested amounts from foreign superannuation schemes in Australia
CW 30: Annuities from Crown Bank Accounts
CW 31: Services for members and former members of Parliament
CW 32: Maintenance payments
CW 34: Compensation payments
CW 35: Personal service rehabilitation payments
CW 36: Scholarships and bursaries
CW 37: Film production grants
CW 38: Public authorities
CW 39: Local authorities
CW 40: Local and regional promotion bodies
CW 41: Charities: non-business income
CW 42: Charities: business income
CW 43: Charitable bequests
CW 44: Friendly societies
CW 45: Funeral trusts
CW 46: Bodies promoting amateur games and sports
CW 47: TAB NZ and racing clubs
CW 48: Income from conducting gaming-machine gambling
CW 49: Bodies promoting scientific or industrial research
CW 50: Veterinary services bodies
CW 51: Herd improvement bodies
CW 52: Community trusts
CW 53: Distributions from complying trusts
CW 54: Foreign-sourced amounts derived by trustees
CW 55: Maori authority distributions
CW 56: Non-resident aircraft operators
CW 57: Non-resident company involved in exploration and development activities
CW 58: Disposal of companies’ own shares
CW 59: New Zealand companies operating in Niue
CW 61: Providing standard-cost household service
CW 62: Interest paid under the KiwiSaver Act 2006
CW 63: Avoidance arrangements
CW 64: Exemption under other Acts
CX 1: Goods and services tax
CX 2: Meaning of fringe benefit
CX 3: Excluded income
CX 4: Relationship with assessable income
CX 5: Relationship with exempt income
CX 6: Private use of motor vehicle
CX 7: Employer or associated person treated as having right to use vehicle under arrangement
CX 8: Private use of motor vehicle: use by more than 1 employee
CX 9: Subsidised transport
CX 10: Employment-related loans
CX 11: Employment-related loans: loans by life insurers
CX 12: Services for members and former members of Parliament
CX 13: Contributions to superannuation schemes
CX 14: Contributions to sickness, accident, or death benefit funds
CX 15: Contributions to funeral trusts
CX 16: Contributions to life or health insurance
CX 17: Benefits provided to employees who are shareholders or investors
CX 18: Benefits provided to associates of both employees and shareholders
CX 19: Benefits provided instead of allowances
CX 20: Benefits to enable performance of duties
CX 21: Business tools
CX 22: Benefits to non-executive directors
CX 23: Benefits provided on premises
CX 24: Benefits related to health or safety
CX 25: Benefits provided by charitable organisations
CX 26: Non-liable payments
CX 27: Assistance with tax returns
CX 28: Accommodation
CX 29: Entertainment
CX 30: Distinctive work clothing
CX 31: Contributions to income protection insurance
CX 32: Services provided to superannuation fund
CX 33: Goods provided at discount by third parties
CX 34: Meaning of emergency call
CX 35: Meaning of employee share loan
CX 36: Meaning of private use
CX 37: Meaning of unclassified benefit
CX 38: Meaning of work-related vehicle
CX 39: Life insurers and fully reinsured persons
CX 40: Superannuation fund deriving amount from life insurance policy
CX 41: Resident insurance underwriters
CX 42: Disposal of ownership interests in controlled petroleum mining entities
CX 43: Farm-out arrangements for mining operations
CX 44: Disposal of mining shares
CX 45: Disposal of mining shares acquired with reinvestment profit
CX 46: Repayment of loans made from reinvestment profit
CX 47: Government grants to businesses
CX 48: Amounts remitted as condition of new start grant
CX 49: Employer’s superannuation contributions
CX 50: Tax credits for KiwiSaver and complying superannuation funds
CX 51: Income equalisation schemes
CX 52: Refund from environmental restoration account
CX 53: Credits for inflation-indexed instruments
CX 54: Share-lending collateral under share-lending arrangements
CX 55: Proceeds from disposal of investment shares
CX 56: Attributed income of certain investors in multi-rate PIEs
CX 57: Credits for investment fees
CX 58: Amounts derived by minors from trusts
CX 59: Taxable distributions from non-complying trusts
CX 60: Intra-group transactions
CX 61: Avoidance arrangements
CZ 1: Grandparented shares under employee share schemes
CZ 2: Mining company’s 1970–71 tax year
CZ 3: Exchange variations on 8 August 1975
CZ 4: Mineral mining: company making loan before 1 April 1979
CZ 5: Exempt interest: overseas money lent to government or local or public authority before 29 July 1983
CZ 6: Commercial bills before 31 July 1986
CZ 7: Primary producer co-operative companies: 1987–88 income year
CZ 8: Farm-out arrangements for petroleum mining before 16 December 1991
CZ 9: Available capital distribution amount: 1965 and 1985–1992
CZ 10: Transitional relief for calculation of attributed repatriation dividends: 2 July 1992
CZ 11: Recovery of deductions for software acquired before 1 April 1993
CZ 12: General insurance with risk period straddling 1 July 1993
CZ 13: Treatment of units and interests in unit trusts and group investment funds on issue as at 1 April 1996
CZ 14: Treatment of superannuation fund interests in group investment funds on 1 April 1999
CZ 15: Accident insurance contracts before 1 July 2000
CZ 16: Interest payable to exiting company: 2001
CZ 17: Dividend of exiting company: 2001
CZ 18: Benefit provider approved within 6 months of 25 November 2003
CZ 19: Community trust receipts in 2004–05 or 2005–06 tax year
CZ 20: Disposal of personal property lease asset under specified lease
CZ 21: Superannuation fund loans made to members before 1 April 1989
CZ 22: Geothermal wells between 31 March 2003 and 17 May 2006
DA 1: General permission
DA 2: General limitations
DA 3: Effect of specific rules on general rules
DA 4: Treatment of amount of depreciation loss
DB 1: Taxes, other than GST, and penalties
DB 2: Goods and services tax
DB 3: Determining tax liabilities
DB 4: Chatham Islands dues
DB 5: Transaction costs: borrowing money for use as capital
DB 6: Interest: not capital expenditure
DB 7: Interest: most companies need no nexus with income
DB 8: Interest: money borrowed to acquire shares in group companies
DB 9: Interest incurred on money borrowed to acquire shares in qualifying companies
DB 10: Interest or expenditure connected to profit-related debentures
DB 11: Negative base price adjustment
DB 12: Base price adjustment under old financial arrangements rules
DB 13: Repayment of debt in certain circumstances
DB 14: Security payment
DB 15: Sureties
DB 16: Share-lending collateral under share-lending arrangements
DB 17: Replacement payments and imputation credits under share-lending arrangements
DB 18: Transaction costs: leases
DB 19: Expenses in application for resource consent
DB 20: Destruction of temporary building
DB 21: Amounts paid for non-compliance with covenant for repair
DB 22: Amounts paid for non-compliance and change in use
DB 23: Cost of revenue account property
DB 25: Cancellation of shares held as revenue account property
DB 26: Amount from profit-making undertaking or scheme and not already in income
DB 27: Amount from major development or division and not already in income
DB 28: Amount from land affected by change and not already in income
DB 29: Apportionment when land acquired with other property
DB 30: Cost of certain minerals
DB 31: Bad debts
DB 32: Bad debts owed to estates
DB 33: Scientific research
DB 34: Research or development
DB 35: Some definitions
DB 36: Patent expenses
DB 37: Expenses in application for patent or design registration
DB 38: Patent rights: devising patented inventions
DB 39: Patent rights acquired before 1 April 1993
DB 40: Patent applications or patent rights acquired on or after 1 April 1993
DB 41: Charitable or other public benefit gifts by company
DB 42: Property misappropriated by employees or service providers
DB 43: Making good loss from misappropriation by partners
DB 44: Restitution of stolen property
DB 46: Avoiding, remedying, or mitigating effects of discharge of contaminant or making of noise
DB 47: Payments for remitted amounts
DB 48: Restrictive covenant breached
DB 49: Adjustment for opening values of trading stock, livestock, and excepted financial arrangements
DB 50: Adjustment for prepayments
DB 51: Adjustment for deferred payment of employment income
DB 52: Adjustment for change to accounting practice
DB 53: Attributed PIE losses of certain investors
DB 54: No deductions for fees relating to interests in multi-rate PIEs
DB 55: Expenditure incurred in deriving exempt dividend
DB 56: Expenditure incurred in operating motor vehicle under agreement or arrangement affected by section CX 7
DB 57: Payments to spouses, civil union partners, or de facto partners other than for services
DB 58: Adjustment for avoidance arrangements
DB 59: Market value substituted
DC 1: Lump sum payments on retirement
DC 2: Pension payments to former employees
DC 3: Pension payments to former partners
DC 4: Payments to working partners
DC 5: Payments to spouses, civil union partners, or de facto partners: services
DC 6: Contributions to employees’ benefit funds
DC 7: Contributions to employees’ superannuation schemes
DC 8: Attribution of personal services
DC 9: Restrictive covenants or exit inducements
DC 10: Disposal of business: transferred employment income obligations
DC 11: Transfers of employment income obligations to associates
DC 12: Loans to employees under share purchase schemes
DC 13: Criteria for approval of share purchase schemes: before period of restriction ends
DC 14: Criteria for approval of share purchase schemes: when period of restriction ends
DC 15: Some definitions
DD 1: Entertainment expenditure generally
DD 2: Limitation rule
DD 3: When limitation rule does not apply
DD 4: Employment-related activities
DD 5: Promoting businesses, goods, or services
DD 6: Entertainment as business or for charitable purpose
DD 7: Entertainment outside New Zealand
DD 8: Entertainment that is income or fringe benefit
DD 9: Relationship with fringe benefit tax rules
DD 10: Interpretation: reimbursement and apportionment
DD 11: Some definitions
DE 1: What this subpart does
DE 2: Deductions for business use
DE 3: Methods for calculating proportion of business use
DE 4: Default method for calculating proportion of business use
DE 5: Actual records
DE 6: Using logbook for test period
DE 7: Logbook requirements
DE 8: Logbook term
DE 9: Inadequate logbook
DE 10: Variance during logbook term
DE 11: Replacement vehicles
DE 12: Kilometre rate method
DF 1: Government grants to businesses
DF 2: Repayment of grant-related suspensory loans
DF 3: Identifying expenditure for purposes of sections DF 1 and DF 2
DF 4: Payments for social rehabilitation
DN 1: Attributed controlled foreign company loss
DN 2: When attributed CFC loss arises
DN 3: Calculation of attributed CFC loss
DN 4: Ring-fencing cap on deduction
DN 5: Foreign investment fund loss
DN 6: When FIF loss arises
DN 7: Calculation of FIF loss
DN 8: Ring-fencing cap on deduction: attributable FIF income method
DO 1: Enhancements to land
DO 2: Plantings for erosion, shelter, and water protection purposes
DO 3: Trees on farms
DO 4: Improvements to farm land
DO 5: Expenditure on land: planting of listed horticultural plants
DO 6: Expenditure on land: horticultural replacement planting
DO 7: Accounting for expenditure on listed horticultural plants under sections DO 5 and DO 6
DO 8: Meaning of planting and plot
DO 9: Meaning of replaced area fraction
DO 10: Farming or horticulture expenditure of lessor or sublessor
DO 11: Improvement destroyed or made useless
DO 12: Improvements to aquacultural business
DO 13: Improvement destroyed or made useless
DP 1: Expenditure of forestry business
DP 2: Plant or machinery
DP 3: Improvements to forestry land
DP 4: Improvement destroyed or made useless
DP 5: Forestry encouragement agreement: deductions
DP 6: Forestry encouragement agreement: no deduction
DP 7: Land contouring: no deduction
DP 8: Forestry business on land acquired from the Crown, Maori owners, or holding company: no deduction
DP 9: Cost of acquiring timber: forestry business on land acquired from the Crown, Maori owners, or holding company
DP 10: Cost of acquiring timber or right to take timber: other cases
DP 11: Cost of timber
DQ 1: Main income equalisation scheme
DQ 2: Adverse event income equalisation scheme
DQ 3: Thinning operations income equalisation scheme
DQ 4: Environmental restoration accounts scheme
DR 1: Policyholder base allowable deduction of life insurer
DR 2: Shareholder base allowable deduction of life insurer
DR 3: Life reinsurance premiums to reinsurer outside New Zealand
DS 1: Acquiring film rights
DS 2: Film production expenditure
DS 3: Clawback of deductions for film reimbursement schemes
DS 4: Meaning of film reimbursement scheme
DT 1: Petroleum exploration expenditure
DT 2: Arrangement for petroleum exploration expenditure and disposal of property
DT 3: Acquisition of privileges and permits
DT 4: Acquisition of exploratory material
DT 5: Petroleum development expenditure
DT 6: Expenditure on petroleum mining assets
DT 7: Exploratory well expenditure
DT 8: Acquisition of certain petroleum mining assets
DT 9: Disposal of petroleum mining asset to associate
DT 10: Disposal of petroleum mining asset outside association
DT 11: Association ending
DT 12: Damage to assets
DT 13: Disposal of ownership interests in controlled petroleum mining entities
DT 14: Farm-out arrangements
DT 15: Persons associated with petroleum miner
DT 16: Decommissioning
DT 17: Attribution of expenditure
DT 18: Replacement permits
DT 19: Partnership interests and disposal of part of asset
DT 20: Petroleum mining operations outside New Zealand
DU 1: Mining expenditure: prospecting and exploration expenditure
DU 2: Mining expenditure: rehabilitation expenditure
DU 3: Acquisition of land for mining operations
DU 4: Acquisition of mineral mining assets
DU 5: Farm-out arrangements
DU 6: Deduction for certain mining expenditure spread over assumed life of mine
DU 7: Deduction for certain mining expenditure spread on basis of units of production
DU 8: Classes of mineral mining expenditure
DU 10: Meaning of mining exploration expenditure
DU 11: Meaning of mining development expenditure: exclusion of operational expenditure
DU 12: Meaning of mining rehabilitation expenditure
DV 1: Publicising superannuation funds
DV 2: Transfer of expenditure to master fund
DV 3: Formula for calculating maximum deduction
DV 4: Carry forward of expenditure
DV 5: Investment funds: transfer of expenditure to master funds
DV 6: Formula for calculating maximum deduction
DV 7: Carry forward of expenditure
DV 8: Non-profit organisations
DV 9: Trusts
DV 10: Building societies
DV 11: Distribution to member of co-operative company, excluded from being dividend
DV 12: Maori authorities: donations
DV 13: Group companies
DV 14: Amalgamated company: expenditure on improvements for farming, horticultural, aquacultural, and forestry businesses
DV 15: Amalgamated companies: property passing on resident’s restricted amalgamation
DV 16: Consolidated groups: intra-group transactions
DV 17: Consolidated groups: expenditure or loss incurred by group companies
DV 18: Statutory producer boards and co-operative companies
DV 19: Association rebates
DW 1: Airport operators
DW 2: Bloodstock racing
DW 3: Non-resident general insurers and shippers
DX 1: Testamentary annuities
DX 2: Tax credits: conduit financing arrangements
DX 3: Tax credits: supplementary dividend holding companies
DZ 1: Commercial bills before 31 July 1986
DZ 2: Life insurers acquiring property before 1 April 1988
DZ 3: Petroleum mining: development expenditure from 1 October 1990 to 15 December 1991
DZ 4: Expenditure on abandoned exploratory well before 16 December 1991
DZ 5: Farm-out arrangements for petroleum mining before 16 December 1991
DZ 6: Partnership interests and disposal of part of asset before 16 December 1991
DZ 7: Petroleum mining operations outside New Zealand before 16 December 1991
DZ 8: Acquiring patent rights before 1 April 1993
DZ 9: Premium paid on land leased before 1 April 1993
DZ 10: General insurance with risk period straddling 1 July 1993
DZ 11: Film reimbursement scheme on or before 30 June 2001
DZ 12: Mineral mining: 1954–2005
DZ 13: Enhancements to land unamortised at end of 2004–05 year
DZ 14: Deductions under specified leases
DZ 15: Patent applications before 1 April 2005
DZ 16: Geothermal wells between 31 March 2003 and 17 May 2006
DZ 17: Expenditure on improvements to aquacultural business before 1995–96 income year
DZ 18: Expenditure on improvements to forestry land before 1995–96 income year
EA 1: Trading stock, livestock, and excepted financial arrangements
EA 2: Other revenue account property
EA 4: Deferred payment of employment income
EB 1: When this subpart applies
EB 2: Meaning of trading stock
EB 3: Valuation of trading stock
EB 4: Trading stock valuation methods
EB 5: Transfers of trading stock within wholly-owned groups
EB 7: Cost allocation: cost-flow method
EB 8: Cost allocation: budgeted method or standard cost method
EB 9: Discounted selling price
EB 10: Replacement price
EB 11: Market selling value
EB 12: Valuing closing stock consistently
EB 13: Low-turnover valuation
EB 14: Low-turnover valuation methods
EB 15: Cost for low-turnover traders
EB 16: Cost allocation: cost-flow method for low-turnover traders
EB 17: Costs: manufactured or produced stock of low-turnover traders
EB 18: Costs: other stock of low-turnover traders
EB 19: Discounted selling price for low-turnover traders
EB 20: Replacement price for low-turnover traders
EB 21: Market selling value for low-turnover traders
EB 22: Valuing closing stock consistently for low-turnover traders
EB 23: Valuing closing stock under $10,000
EB 24: Apportionment on disposal of business assets that include trading stock
EC 1: Application of this subpart
EC 2: Valuation of livestock
EC 3: Livestock valuation methods
EC 4: Transfers of livestock within wholly-owned groups
EC 5: Transfer of livestock because of self-assessed adverse event
EC 6: Application of sections EC 7 to EC 27
EC 7: Valuation methods
EC 8: Restrictions arising from use of herd scheme
EC 9: Restrictions on use of national standard cost scheme
EC 10: Restrictions on use of cost price method
EC 11: Restrictions on making of elections
EC 12: Interests in livestock
EC 13: Changes in partnership interests
EC 14: Herd scheme
EC 15: Determining national average market values
EC 16: Valuation under herd scheme
EC 17: Herd value ratio
EC 18: Inaccurate herd value ratio
EC 19: Chatham Islands adjustment to herd value
EC 20: Herd livestock disposed of before values determined
EC 21: Herd livestock on death before values determined
EC 22: National standard cost scheme
EC 23: Determining national standard costs
EC 24: Methods for determining costs using national standard cost scheme
EC 25: Cost price, replacement price, or market value
EC 26: Bailee’s treatment of livestock
EC 27: Some definitions
EC 28: Application of sections EC 29 to EC 31
EC 29: Determining standard values
EC 30: Closing value methods
EC 31: Enhanced production
EC 32: Application of sections EC 33 to EC 37
EC 33: Determining depreciation percentages
EC 34: General rule
EC 35: Livestock reaching national average market value and livestock no longer used for breeding
EC 36: Immature livestock and recently acquired livestock
EC 38: Application of sections EC 39 to EC 48
EC 39: First income year in breeding business
EC 40: Later income years in breeding business
EC 41: Reduction: bloodstock not previously used for breeding in New Zealand other than as shuttle stallions
EC 42: Reduction: bloodstock previously used for breeding in New Zealand
EC 43: Accident, birth deformity, or infertility
EC 44: Other bloodstock
EC 45: Residual value of bloodstock
EC 46: Use of bloodstock for racing
EC 47: Change of use of bloodstock in course of business
EC 48: Replacement breeding stock
ED 1: Valuation of excepted financial arrangements
ED 2: Transfers of certain excepted financial arrangements within wholly-owned groups
EE 1: What this subpart does
EE 2: Nature of ownership of item
EE 3: Ownership of goods subject to reservation of title
EE 4: Ownership of lessee’s improvements: lessee
EE 5: Ownership of lessee’s improvements: other person
EE 6: What is depreciable property?
EE 7: What is not depreciable property?
EE 8: Election that property not be depreciable
EE 9: Description of elements of calculation
EE 10: Calculation rule: item temporarily not available
EE 11: Calculation rule: income year in which item disposed of
EE 12: Depreciation methods
EE 13: Application of sections EE 14 to EE 19
EE 14: Diminishing value or straight-line method: calculating amount of depreciation loss
EE 15: Amount of adjusted tax value
EE 16: Amount resulting from standard calculation
EE 17: Amount resulting from petroleum-related depreciable property calculation
EE 18: Cost: change from diminishing value to straight-line method
EE 19: Cost: fixed life intangible property
EE 20: Application of sections EE 21 to EE 24
EE 21: Pool method: calculating amount of depreciation loss
EE 22: Cases affecting pool
EE 23: Combined pools
EE 24: Property ceasing to qualify for pool
EE 25: Depreciation loss for plant variety rights application granted in 2005–06 or later income year
EE 26: Setting of economic depreciation rate
EE 27: Economic rate for certain depreciable property
EE 28: Economic rate for buildings
EE 29: Economic rate for certain aircraft and motor vehicles
EE 30: Economic rate for plant, equipment, or building, with high residual value
EE 31: Annual rate for item acquired in person’s 1995–96 or later income year
EE 32: Election in relation to certain depreciable property acquired on or after 1 April 2005
EE 33: Annual rate for fixed life intangible property
EE 34: Annual rate for patent granted in 2005–06 or later income year
EE 35: Special rate or provisional rate
EE 36: Using economic rate or provisional rate instead of special rate
EE 37: Improvements
EE 39: Items no longer used
EE 40: Transfer of depreciable property on or after 24 September 1997
EE 41: Transfer of depreciable property on certain amalgamations on or after 14 May 2002
EE 42: Transfer of radiocommunications licence right on or after 24 September 1997
EE 43: Transfer of depreciable intangible property on or after 1 July 1997
EE 44: Application of sections EE 48 to EE 51
EE 45: Consideration for purposes of section EE 44
EE 46: Items for purposes of section EE 44
EE 47: Events for purposes of section EE 44
EE 48: Effect of disposal or event
EE 49: Amount of depreciation recovery income when item partly used for business
EE 50: Amount of depreciation loss when item partly used to produce income
EE 51: Amount of depreciation recovery income when lost or stolen items recovered
EE 52: Amount of depreciation recovery income when compensation received
EE 53: Unused geothermal well brought into use
EE 54: Cost: GST
EE 55: Meaning of adjusted tax value
EE 57: Base value in section EE 56 when none of sections EE 58, EE 59, and EZ 22(1) applies
EE 58: Base value in section EE 56 when no previous deduction
EE 59: Base value in section EE 56 when property is petroleum-related depreciable property
EE 60: Total deductions in section EE 56
EE 61: Meaning of annual rate
EE 62: Meaning of depreciable intangible property
EE 63: Meaning of estimated useful life
EE 64: Meaning of excluded depreciable property
EE 65: Meaning of maximum pooling value
EE 66: Meaning of poolable property
EE 67: Other definitions
EF 2: Employer’s superannuation contribution tax
EF 3: Accident compensation levies and premiums
EF 4: Use of money interest payable by Commissioner
EF 5: Use of money interest payable by person
EF 6: Different tax years
EG 1: Election to use balance date used in foreign country
EG 2: Adjustment for changes to accounting practice
EG 3: Allocation of income, deductions, and tax credits by portfolio tax rate entity
EH 1: Income equalisation schemes
EH 2: Deposits to be paid into Crown Bank Account
EH 3: Persons to whom main income equalisation scheme applies
EH 4: Main deposit
EH 5: Main income equalisation account
EH 6: Interest on deposits in main income equalisation account
EH 7: Deduction of deposit
EH 8: Refund of excess deposit
EH 9: Income does not include excess deposit
EH 10: Refund at end of 5 years
EH 11: Income when refund given at end of 5 years
EH 12: Application for refund by person, trustee of estate, Official Assignee, or liquidator
EH 13: Refund on application
EH 14: Income when refund given on application
EH 15: Refund for development or recovery
EH 16: Income when refund given for development or recovery
EH 17: Refund on retirement
EH 18: Income when refund given on retirement, and election to allocate amount to earlier year
EH 19: Refund on death
EH 20: Income when refund given on death
EH 21: Income when refund given on death, and election to allocate amount to earlier year
EH 22: Income when refund given on death, and election to allocate amount to later year or years
EH 23: Refund on bankruptcy
EH 24: Income when refund given on bankruptcy
EH 25: Refund on liquidation
EH 26: Income when refund given on liquidation
EH 27: Amendment of assessment
EH 28: Minimum refund
EH 29: Deposits from which refunds come
EH 30: When person entitled to tax credit
EH 31: Kind and amount of refund that entitles person to tax credit
EH 32: Kind of person entitled to tax credit
EH 33: Amount of tax credit
EH 34: Meaning of income from forestry
EH 35: Meaning of main maximum deposit
EH 36: Other definitions
EH 37: Persons to whom adverse event income equalisation scheme applies
EH 38: Adverse event deposit
EH 39: Adverse event income equalisation account
EH 40: Interest on deposits in adverse event income equalisation account
EH 41: Deduction of deposit
EH 42: Refund of excess deposit
EH 43: Income does not include excess deposit
EH 44: Application for refund by person, trustee of estate, Official Assignee, or liquidator
EH 45: Refund on application
EH 46: Income when refund given on application
EH 47: Refund on retirement
EH 48: Income when refund given on retirement, and election to allocate amount to earlier year
EH 49: Refund on death
EH 50: Income when refund given on death
EH 51: Income when refund given on death, and election to allocate amount to earlier year
EH 52: Income when refund given on death, and election to allocate amount to later year or years
EH 53: Refund on bankruptcy
EH 54: Income when refund given on bankruptcy
EH 55: Refund on liquidation
EH 56: Income when refund given on liquidation
EH 57: Amendment of assessment
EH 58: Minimum refund
EH 59: Deposits from which refunds come
EH 60: Transfer of deposit
EH 61: Meaning of adverse event maximum deposit
EH 62: Other definitions
EH 63: Persons to whom thinning operations income equalisation scheme applies
EH 64: Thinning operations deposit
EH 65: Thinning operations income equalisation account
EH 66: Interest on deposits in thinning operations income equalisation account
EH 67: Deduction of deposit
EH 68: Refund of excess deposit
EH 69: Income does not include excess deposit
EH 70: Application for refund by person or liquidator
EH 71: Refund on application
EH 72: Income when refund given on application
EH 73: Refund for development or recovery
EH 74: Income when refund given for development or recovery
EH 75: Refund on liquidation
EH 76: Income when refund given on liquidation
EH 77: Sections of main income equalisation scheme that apply to thinning operations income equalisation scheme
EH 78: Meaning of thinning operations maximum deposit
EH 79: Other definitions
EI 1: Spreading backward of income from timber
EI 2: Interest from inflation-indexed instruments
EI 3: Assigning or granting copyright
EI 4: Spreading income from patent rights
EI 5: Amount paid to lessor for non-compliance with covenant for repair
EI 6: Amount paid for non-compliance: when lessor ceases to own land
EI 7: Leases: income derived in anticipation
EI 8: Disposal of land to the Crown
EI 9: Matching rule for employment income of shareholder-employee
EJ 1: Spreading backward of deductions for costs of timber
EJ 2: Spreading forward of deductions for repairs to fishing boats
EJ 3: Spreading forward of fertiliser expenditure
EJ 4: Expenditure incurred in acquiring film rights in feature films
EJ 5: Expenditure incurred in acquiring film rights in films other than feature films
EJ 7: Film production expenditure for New Zealand films having no large budget film grant
EJ 8: Film production expenditure for other films having no large budget film grant
EJ 9: Avoidance arrangements
EJ 10: Personal property lease payments
EJ 11: Amount paid by lessee for non-compliance with covenant for repair
EJ 12: Petroleum development expenditure: default allocation rule
EJ 13: Permanently ceasing petroleum mining operations
EJ 14: Spreading deduction backwards
EJ 15: Disposal of petroleum mining asset
EJ 16: Disposal of petroleum mining asset to associate
EJ 17: Partnership interests and disposal of part of asset
EJ 18: Petroleum mining operations outside New Zealand
EJ 19: Meaning of offshore development
EJ 20: Meaning of petroleum mining development
EJ 21: Contributions to employees’ superannuation schemes
EJ 22: Deductions for market development: product of research, development
EJ 23: Allocation of deductions for research, development, and resulting market development
EK 1: Payment to Crown Bank Account
EK 2: Persons who may make payment to environmental restoration account
EK 3: Payments to environmental restoration account
EK 4: Environmental restoration account
EK 5: Details to be provided with payment to environmental restoration account
EK 6: Interest on payments to environmental restoration account
EK 7: Deduction for payment
EK 8: Deduction for transfer
EK 9: Refund of payment if excess, lacking details
EK 10: Certain refunds not income
EK 11: Application for refund
EK 12: Refund if application or excess balance
EK 13: Income when refund given on application
EK 14: Application for transfer
EK 15: Transfer on application
EK 16: Transfer on death, bankruptcy, or liquidation
EK 17: Minimum refund or transfer
EK 18: Payments from which refunds come
EK 20: Environmental restoration account of consolidated group company
EK 21: Notices in electronic format
EK 22: Meaning of maximum payment
EK 23: Other definitions
EW 1: What this subpart does
EW 2: Relationship of financial arrangements rules with other provisions
EW 3: What is a financial arrangement?
EW 4: What is not a financial arrangement?
EW 5: What is an excepted financial arrangement?
EW 6: Relationship between financial arrangements and excepted financial arrangements
EW 7: Change from private or domestic purpose
EW 8: Election to treat certain excepted financial arrangements as financial arrangements
EW 9: Persons to whom financial arrangements rules apply
EW 10: Financial arrangements to which financial arrangements rules apply
EW 11: What financial arrangements rules do not apply to
EW 12: When use of spreading method required
EW 13: When use of spreading method not required
EW 14: What spreading methods do
EW 15: What is included when spreading methods used
EW 16: Yield to maturity method or alternative
EW 17: Straight-line method
EW 18: Market valuation method
EW 19: Choice among some spreading methods
EW 20: Determination method or alternative
EW 21: Financial reporting method
EW 22: Default method
EW 23: Failure to use method for financial reporting purposes
EW 24: Consistency of use of spreading method
EW 25: Consistency of use of straight-line method and market valuation method
EW 26: Change of spreading method
EW 27: Spreading method adjustment formula
EW 28: How base price adjustment calculated
EW 29: When calculation of base price adjustment required
EW 30: When calculation of base price adjustment not required
EW 31: Base price adjustment formula
EW 32: Consideration for agreement for sale and purchase (ASAP) of property or services, hire purchase agreement, specified option, or finance lease
EW 33: Consideration for hire purchase agreement or finance lease
EW 34: Consideration in foreign currency
EW 35: Value relevant for non-financial arrangements rule
EW 36: Consideration when person exits from rules: accrued entitlement
EW 37: Consideration when person enters rules: accrued obligation
EW 38: Consideration when disposal for no, or inadequate, consideration
EW 39: Consideration affected by unfavourable factors
EW 40: Consideration when person exits from rules: accrued obligation
EW 41: Consideration when person enters rules: accrued entitlement
EW 42: Consideration when acquisition for no, or inadequate, consideration
EW 43: Consideration when debt disposed of at discount to associate of debtor
EW 44: Consideration when debt forgiven for natural love and affection
EW 45: Consideration when debtor released from obligation
EW 46: Consideration when debtor released as condition of new start grant
EW 47: Legal defeasance
EW 48: Anti-avoidance provisions
EW 49: Income and deduction when debt disposed of at discount to associate of debtor
EW 50: Income when debt forgiven to trustee
EW 51: Deduction for security payment
EW 52: Share supplier under share-lending arrangement
EW 53: Adjustment required
EW 54: Meaning of cash basis person
EW 55: Effect of being cash basis person
EW 56: Natural person
EW 57: Thresholds
EW 58: Financial arrangements, income, and expenditure relevant to criteria
EW 59: Exclusion by Commissioner
EW 60: Trustee of deceased’s estate
EW 61: Election to use spreading method
EW 62: When and how calculation of cash basis adjustment required
EW 63: Cash basis adjustment formula
EX 1: Meaning of controlled foreign company
EX 2: Four categories for calculating control interests
EX 3: Control interest: total of direct, indirect, and associated person interests
EX 4: Limits to requirement to include associated person interests
EX 5: Direct control interests
EX 6: Direct control interests include options and similar rights
EX 7: Indirect control interests
EX 8: Income interests: total of direct and indirect interests
EX 9: Direct income interests
EX 10: Indirect income interests
EX 11: Options and similar rights in certain cases
EX 12: Reduction of total income interests
EX 13: Income interests of partners
EX 14: Attribution: 10% threshold, not PIE
EX 15: Associates and 10% threshold
EX 16: Income interests for certain purposes
EX 17: Income interest if variations within period
EX 18: Formula for calculating attributed CFC income or loss
EX 19: Taxable distribution from non-complying trust
EX 20: Reduction in attributed CFC loss
EX 21: Attributable CFC amount and net attributable CFC income or loss: calculation rules
EX 22: Non-attributing Australian CFCs
EX 23: Tax concession grey list CFCs
EX 24: Companies moving to or from New Zealand
EX 25: Change of CFC’s balance date
EX 26: Use of quarterly measurement
EX 27: Anti-avoidance rule: stapled stock
EX 28: Meaning of FIF
EX 29: Attributing interests in FIFs
EX 30: Direct income interests in FIFs
EX 31: Exemption for ASX-listed Australian companies
EX 32: Exemption for Australian unit trusts with adequate turnover or distributions
EX 33: Exemption for Australian regulated superannuation savings
EX 34: CFC rules exemption
EX 35: Exemption for interest in FIF resident in Australia
EX 36: Venture capital company emigrating to grey list country: 10-year exemption
EX 37: Grey list company owning New Zealand venture capital company: 10-year exemption
EX 38: Exemptions for employee share schemes
EX 39: Terminating exemption for grey list company with numerous New Zealand shareholders
EX 40: Foreign exchange control exemption
EX 41: Income interest of non-resident or transitional resident
EX 42: New resident’s accrued superannuation entitlement exemption
EX 43: Non-resident’s pension or annuity exemption
EX 44: Five calculation methods
EX 45: Exclusion of amounts of death benefit
EX 46: Limits on choice of calculation methods
EX 47: Method required for certain non-ordinary shares
EX 48: Default calculation method
EX 49: Accounting profits method
EX 50: Attributable FIF income method
EX 51: Comparative value method
EX 52: Fair dividend rate annual method
EX 53: Fair dividend rate periodic method
EX 54: Fair dividend rate method and cost method: when periods affected by share reorganisations
EX 55: Deemed rate of return method
EX 56: Cost method
EX 57: Conversion of foreign currency amounts: most methods
EX 58: Additional FIF income or loss if CFC owns FIF
EX 59: Codes: comparative value method, deemed rate of return method, fair dividend rate method, and cost method
EX 60: Top-up FIF income: deemed rate of return method
EX 61: Top-up FIF income: 1 April 1993 uplift interests
EX 62: Limits on changes of method
EX 63: Consequences of changes in method
EX 64: Migration of persons holding FIF interests
EX 65: Changes in application of FIF exemptions
EX 66: Entities emigrating from New Zealand
EX 67: FIF rules first applying to interest on or after 1 April 2007
EX 68: Measurement of cost
EX 69: Change of FIF’s balance date
EX 70: Market value of life policy and superannuation entitlements
EX 71: Non-market transactions in FIF interests
EX 72: Commissioner’s default assessment power
EY 1: What this subpart does
EY 2: Policyholder base
EY 3: Shareholder base
EY 4: Apportionment of income of particular source or nature, and of tax credits
EY 5: Part-year tax calculations
EY 6: Actuarial advice and guidance
EY 8: Meaning of life insurance
EY 10: Meaning of life insurer
EY 11: Superannuation schemes providing life insurance
EY 12: Meaning of life reinsurance
EY 13: Meaning of life reinsurance policy
EY 14: Life insurance and life reinsurance: how sections relate
EY 15: Policyholder base income: non-participation policies
EY 16: Policyholder base allowable deductions: non-participation policies
EY 17: Policyholder base income: profit participation policies
EY 18: Policyholder base allowable deductions: profit participation policies
EY 19: Shareholder base income: non-participation policies
EY 20: Shareholder base allowable deductions: non-participation policies
EY 21: Shareholder base income: profit participation policies
EY 22: Shareholder base allowable deductions: profit participation policies
EY 23: Reserving amounts for life insurers: non-participation policies
EY 24: Outstanding claims reserving amount: non-participation policies not annuities
EY 26: Unearned premium reserving amount: non-participation policies not annuities
EY 27: Capital guarantee reserving amount: non-participation policies not annuities
EY 28: Shareholder base other profit: profit participation policies that are existing business
EY 29: Shareholder base other profit: profit participation policies that are new business
EY 30: Transitional adjustments: life risk
EY 31: Annuities
EY 32: Mortality profit formula: when partial reinsurance exists
EY 33: Mortality profit formula: individual result may be negative only in some cases
EY 34: Mortality profit formula: negative result
EY 35: How discontinuance profit is calculated
EY 36: Discontinuance profit for income year
EY 37: Discontinuance profit formula (existing policies)
EY 38: Discontinuance profit formula (new policies)
EY 39: Discontinuance profit formula (existing policies): when partial reinsurance exists
EY 40: Discontinuance profit formula (new policies): when partial reinsurance exists
EY 41: Discontinuance profit formulas: individual result may never be negative
EY 42: How policyholder income is calculated
EY 43: Policyholder income formula
EY 44: Policyholder income formula: when partial reinsurance exists
EY 45: Policyholder income formula: when life insurance business transferred
EY 46: Income from disposal of property
EY 47: Deductions for disposal of property
EY 48: Non-resident life insurers with life insurance policies in New Zealand
EY 49: Non-resident life insurer becoming resident
EZ 1: Life insurers acquiring property before 1 April 1988
EZ 2: Deductions for disposal of property: 1982–83 and 1989–90 income years
EZ 3: Petroleum development expenditure from 1 October 1990 to 15 December 1991
EZ 4: Valuation of livestock bailed or leased as at 2 September 1992
EZ 5: Reduction: bloodstock not previously used for breeding in New Zealand: pre-1 August 2006
EZ 6: Reduction: broodmare previously used for breeding in New Zealand: pre-1 August 2006
EZ 7: Acquiring patent rights before 1 April 1993
EZ 8: Premium paid on land leased before 1 April 1993
EZ 9: Pool method for items accounted for by globo method for 1992–93 income year
EZ 10: Pool items accounted for by globo method for 1992–93 income year
EZ 11: Amounts of depreciation recovery income and depreciation loss for part business use up to 2004–05 income year
EZ 12: Amount of depreciation loss for item acquired from associated person on or before 23 September 1997
EZ 13: Annual rate for item acquired on or after 1 April 1993 and before end of person’s 1994–95 income year
EZ 14: Pre-1993 depreciation rate
EZ 15: Annual rate for excluded depreciable property: 1992–93 tax year
EZ 16: Amount of depreciation loss for plant or machinery additional to section EZ 15 amount
EZ 17: Additional amount of depreciation loss: between 16 December 1991 and 1 April 1994
EZ 18: Section EZ 17 amount of depreciation loss when items transferred between companies in wholly-owned group before 1 April 1993
EZ 19: Section EZ 17 amount of depreciation loss when person previously exempt from tax acquires item
EZ 20: Adjusted tax value for software acquired before 1 April 1993
EZ 21: Sections EE 45 and EE 47: permanent removal: allowance before 1 April 1995
EZ 22: Base value and total deductions in section EE 56: before 1 April 1995
EZ 23: Economic rate for plant or equipment acquired before 1 April 2005 and buildings acquired before 19 May 2005
EZ 24: Meaning of new asset
EZ 25: Meaning of New Zealand-new asset
EZ 26: Meaning of qualifying capital value
EZ 27: Meaning of qualifying improvement
EZ 28: Meaning of qualifying asset
EZ 29: Private insurers under Accident Insurance Act 1998
EZ 30: Base premium for 1998–99 premium year under Accident Insurance Act 1998
EZ 31: Disclosure restrictions on grey list CFCs before 2011–12
EZ 32: Terminating exemption for grey list FIF investing in Australasian listed equities
EZ 33: Application of old financial arrangements rules
EZ 34: Election to apply financial arrangements rules in subpart EW
EZ 35: Accruals in relation to income and expenditure in respect of financial arrangements
EZ 36: Excepted financial arrangement that is part of financial arrangement
EZ 37: Cash basis holder
EZ 38: Income and expenditure where financial arrangement redeemed or disposed of
EZ 39: Forgiveness of debt
EZ 40: Accrued income written off
EZ 41: Disposal of debt to associate of debtor
EZ 42: Post facto adjustment
EZ 43: Variable principal debt instruments
EZ 44: Relationship with rest of Act
EZ 45: Application of old financial arrangements rules
EZ 46: Election to treat short term trade credit as financial arrangement
EZ 47: Election to continue to treat certain excepted financial arrangements as financial arrangements
EZ 48: Definitions
EZ 49: Determination of core acquisition price where consideration for property denominated in foreign currency
EZ 50: Rules for non-market transactions
EZ 51: Transitional adjustment when changing to financial arrangements rules
EZ 52: References to new rules include old rules
FA 1: What this subpart does
FA 2: Recharacterisation of certain debentures
FA 3: Recharacterisation of certain dividends: recovery of cost of shares held on revenue account
FA 4: Recharacterisation of shareholder’s base: company reacquiring share
FA 5: Assets acquired and disposed of after deduction of payments under lease
FA 6: Recharacterisation of amounts derived under finance leases
FA 7: Determining amount of loan
FA 8: Deductibility of expenditure under finance lease
FA 9: Treatment when lease ends: lessee acquiring asset
FA 10: Treatment when lease ends: lessor acquiring asset
FA 11: Adjustments for leases that become finance leases
FA 12: Recharacterisation of amounts derived under hire purchase agreements
FA 13: Agreements recharacterised as sale with finance provided
FA 14: Deductibility of expenditure or loss under hire purchase agreement
FA 15: Treatment when agreement ends: seller acquiring property
FA 16: Treatment when agreement ends: when seller is cash basis person
FA 17: Treatment when agreement ends: when buyer is cash basis person
FA 18: Treatment of amounts paid in income years after agreement ends
FB 1: When this subpart applies
FB 2: Personal property
FB 3: Land acquired for certain purposes or under certain conditions
FB 4: Land under scheme for major development or division
FB 5: Disposal of land
FB 6: Timber or right to take timber
FB 7: Land with standing timber
FB 8: Patent applications and patent rights
FB 9: Financial arrangements rules
FB 10: Continuity provisions: shares and options
FB 11: Pension payments to former employees
FB 12: Pension payments to former partners
FB 13: Trading stock
FB 14: Specified livestock
FB 15: Specified livestock valued under herd scheme
FB 16: Non-specified livestock
FB 17: High-priced livestock
FB 18: Bloodstock
FB 19: Leased assets
FB 20: Mining assets
FB 21: Depreciable property
FC 1: Disposals to which this subpart applies
FC 2: Transfer at market value
FC 3: Property transferred to spouse, civil union partner, or de facto partner
FC 4: Property transferred to charities or to close relatives and others
FC 5: Land transferred to close relatives
FC 6: Forestry assets transferred to close relatives
FC 7: Transfer of prepaid property
FC 8: Transfer of certain financial arrangements
FE 1: What this subpart does
FE 2: When this subpart applies
FE 3: Interest apportionment for individuals
FE 4: Some definitions
FE 5: Thresholds for application of interest apportionment rules
FE 6: Apportionment of interest by excess debt entity
FE 7: Apportionment of interest by reporting bank
FE 8: Measurement dates
FE 9: Elections
FE 10: Currency
FE 11: Disregarded increases or decreases in value
FE 12: Calculation of debt percentages
FE 13: Financial arrangements entered into with persons outside group
FE 14: Consolidation of debts and assets
FE 15: Total group debt
FE 16: Total group assets
FE 17: Consolidation of debts and assets
FE 18: Measurement of debts and assets of worldwide group
FE 19: Banking group’s equity threshold
FE 20: Financial value and regulatory value
FE 21: Banking group’s New Zealand net equity
FE 22: Notional offshore investment
FE 23: Banking group’s funding debt
FE 25: New Zealand group for excess debt entity that is a company or non-resident owning body
FE 26: Identifying New Zealand parent
FE 27: Establishing companies under parent’s control
FE 28: Identifying members of New Zealand group
FE 29: Combining New Zealand groups owned by natural persons and trustees
FE 30: Ownership interests in companies outside New Zealand group
FE 31: Worldwide group for corporate excess debt entity if not excess debt outbound company
FE 32: Joint venture parties
FE 33: New Zealand banking group
FE 34: Identifying ultimate parent
FE 36: Identifying members of New Zealand banking group in usual case
FE 37: Reporting bank for New Zealand banking group
FE 38: Measuring ownership interests in companies
FE 39: Direct ownership interests
FE 40: Tiered ownership interests
FE 41: Treatment of associated persons’ interests
FF 1: What this subpart does
FF 2: When interest apportionment rule applies
FF 3: Steps required to determine treatment of excessive interest expenditure
FF 4: Threshold for application of interest apportionment rule
FF 5: Determination of excess amount of interest expenditure of group
FF 6: Conduit tax relief
FF 7: Surplus to foreign dividends
FF 8: Identifying members of foreign groups
FF 9: Calculating debt percentage of New Zealand foreign groups
FF 10: Calculating debt percentage of consolidated foreign groups
FF 11: Changes in foreign group membership
FL 1: What this subpart does
FL 2: Treatment of companies that become non-resident and their shareholders
FM 1: What this subpart applies to
FM 2: Consolidation rules
FM 3: Liability of consolidated groups and group companies
FM 4: Limiting joint and several liability of group companies
FM 5: Liability when company leaves consolidated group
FM 6: Some general rules for treatment of consolidated groups
FM 7: Treatment of amounts derived or expenditure incurred
FM 8: Transactions between group companies: income
FM 9: Amounts that are company’s income
FM 10: Expenditure: intra-group transactions
FM 11: Expenditure: nexus with income derivation
FM 12: Expenditure when deduction would be denied to consolidated group
FM 13: Capital expenditure
FM 14: Part-year financial statements
FM 15: Amortising property and revenue account property
FM 16: Land or business: certain farming or forestry expenditure
FM 17: Trading stock
FM 18: Financial arrangements: transfer from company A to company B
FM 19: Financial arrangements: transfer for fair and reasonable consideration
FM 20: Financial arrangements: transfer at market value
FM 21: Property transfers when companies leave consolidated groups
FM 22: Arrangements to avoid consolidation rules
FM 23: Arrangements for disposal of shares
FM 24: General treatment of foreign dividends
FM 25: Reduction in payments for foreign dividends
FM 26: Using tax losses to pay FDP
FM 27: Refunds of FDP
FM 28: Refund when consolidated group has loss
FM 29: Treatment of credit balance in consolidated group’s FDP account
FM 30: Application of certain provisions to consolidated groups
FM 31: Eligibility rules
FM 32: Restriction on membership of consolidated groups
FM 33: When membership is reduced
FM 34: Nominated companies
FM 35: Forming consolidated group
FM 36: Joining existing consolidated group
FM 37: Leaving consolidated group
FM 38: Notice requirements on forming or joining consolidated group
FM 39: Choosing to leave consolidated group
FM 40: Losing eligibility to be part of consolidated group
FM 41: No nominated company
FM 42: When company liquidated
FN 1: When this subpart applies
FN 2: Imputation rules
FN 3: Liabilities of companies in imputation group
FN 4: Eligibility rules
FN 5: Imputation groups with reduced numbers
FN 6: Nominated companies
FN 7: Forming imputation groups
FN 8: Trans-Tasman imputation groups and resident imputation subgroups
FN 9: Joining existing imputation group
FN 10: When membership of imputation group ends
FN 11: Company choosing to leave imputation group
FN 12: Company no longer eligible or entitled to membership
FN 13: Imputation group with no nominated company
FN 14: Effect of liquidation of company
FO 1: What this subpart does
FO 2: Amalgamation rules
FO 3: Resident’s restricted amalgamations
FO 4: Rights and obligations of amalgamated companies
FO 5: Amalgamations and remitted liabilities
FO 6: Cancellation of shares
FO 7: Income derived after amalgamation
FO 8: Bad debts and expenditure or loss on resident’s restricted amalgamation
FO 9: Unexpired portion of prepaid expenditure
FO 10: When property passes on resident’s restricted amalgamation
FO 11: When property passes on amalgamation other than resident’s restricted amalgamation
FO 12: Financial arrangements: resident’s restricted amalgamation, companies in wholly-owned group
FO 13: Financial arrangements: resident’s restricted amalgamation, calculation method unchanged
FO 14: Financial arrangements: resident’s restricted amalgamation, other cases
FO 15: Financial arrangements: amalgamation other than resident’s restricted amalgamation
FO 16: Amortising property
FO 17: Land
FO 18: When amalgamating companies are parties to financial arrangement
FO 19: Calculation of outstanding accrued balance: consideration for discharge
FO 20: Calculation of outstanding accrued balance: amounts remitted
FZ 1: Treatment of interest payable under debentures issued before certain date
FZ 2: Effect of specified lease on lessor and lessee
FZ 3: Income of lessor under specified lease
FZ 4: Deductions under specified leases
FZ 5: Commercial bills
FZ 6: Transitional valuation rule for estate property
GA 1: Commissioner’s power to adjust
GA 2: Commissioner’s power to adjust: fringe benefit tax
GB 1: Arrangements involving dividend stripping
GB 2: Arrangements involving transfer pricing
GB 3: Arrangements for carrying forward loss balances: companies’ ownership
GB 4: Arrangements for grouping tax losses: companies
GB 5: Arrangements involving trust beneficiaries
GB 6: Arrangements involving qualifying companies
GB 7: Arrangements involving CFC control interests
GB 8: Arrangements involving attributed repatriation from CFCs
GB 9: Temporary disposals of direct control or income interests
GB 10: Temporary acquisitions of direct control or income interests
GB 11: Temporary increases in totals for control interest categories
GB 12: Temporary reductions in totals for control interest categories
GB 13: When combination of changes reduces income
GB 14: When combination of changes increases loss
GB 15: CFC income or loss: arrangements related to quarterly measurement
GB 16: FIF income or loss: arrangements for measurement day concessions
GB 17: Excessive amounts for film rights or production expenditure
GB 18: Arrangements to acquire film rights or incur production expenditure
GB 19: When film production expenditure payments delayed or contingent
GB 20: Arrangements involving petroleum and mineral mining
GB 21: Dealing that defeats intention of financial arrangements rules
GB 22: Arrangements involving trust beneficiary income
GB 23: Excessive remuneration to relatives
GB 24: Exemption for genuine contracts
GB 25: Close company remuneration to shareholders, directors, or relatives
GB 26: Arrangements involving repatriation of commercial bills
GB 27: Attribution rule for income from personal services
GB 28: Interpretation of terms used in section GB 27
GB 29: Attribution rule: calculation
GB 30: Arrangements to avoid taxation of restrictive covenant payments
GB 31: FBT arrangements: general
GB 32: Benefits provided to employee’s associates
GB 33: Arrangements involving depreciation loss
GB 34: ICA arrangements for carrying amounts forward
GB 35: Imputation arrangements to obtain tax advantage
GB 36: Reconstruction of imputation arrangements to obtain tax advantage
GB 37: Arrangements for payment of dividend by other companies
GB 38: When sections GB 35 to GB 37 apply to consolidated groups
GB 39: FDP arrangements: general
GB 40: BETA arrangements for carrying amounts forward
GB 41: FDPA arrangements for carrying amounts forward
GB 42: Maori authority credit arrangements to obtain tax advantage
GB 43: Reconstruction of Maori authority credit arrangements to obtain tax advantage
GB 44: Arrangements involving tax credits for families
GB 45: Arrangements involving money not at risk
GB 46: Deferral of surplus deductions from arrangements
GB 47: Calculation rules for sections GB 45 and GB 46
GB 48: Defined terms for sections GB 45 and GB 46
GB 49: Arrangements involving returning share transfers
GC 1: Certain disposals of trading stock at below market value
GC 2: Disposals of timber rights or standing timber
GC 3: Disposals by life insurers
GC 4: Disposals and acquisitions of FIF attributing interests
GC 5: Leases for inadequate rent
GC 6: Purpose and application of rules and nature of arrangements
GC 7: Excess amount payable by person
GC 8: Insufficient amount receivable by person
GC 9: Compensating arrangement: person paying less than arm’s length amount
GC 10: Compensating arrangement: person receiving more than arm’s length amount
GC 11: Applications for matching treatment
GC 12: Effect on person's withholding obligations
GC 13: Calculation of arm’s length amounts
GC 14: Definitions for sections GC 6 to GC 13
GZ 1: Limitation on section GB 20: petroleum and mineral mining arrangements
HA 1: What this subpart does
HA 2: Meaning of qualifying company
HA 3: Meaning of loss-attributing qualifying company
HA 4: Conditions applying
HA 5: Elections to become qualifying company
HA 6: Corporate requirements
HA 7: Shareholding requirements
HA 8: Shareholders’ personal liability
HA 9: Limit on foreign non-dividend income
HA 10: Nature of LAQC shares
HA 11: When requirements no longer met: qualifying companies
HA 12: Avoidance arrangements
HA 13: Qualifying companies’ distributions
HA 14: Dividends paid by qualifying companies
HA 15: Fully imputed distributions
HA 16: Dividends paid by qualifying companies to trustee shareholders
HA 17: Dividends derived by qualifying companies
HA 18: Treatment of dividends when qualifying company status ends
HA 19: Credit accounts and dividend statements
HA 20: Attribution of tax losses
HA 21: Loss balances not carried forward
HA 22: Group companies using tax losses
HA 23: Treatment of tax losses on amalgamation
HA 24: Treatment of tax losses other than certain foreign losses
HA 25: Treatment of certain foreign losses
HA 26: Attribution when balance dates differ
HA 27: Attribution when loss results in reduction in value of shares
HA 28: Elections by trustee shareholders
HA 29: Elections by majority shareholders
HA 30: When elections take effect
HA 31: Revocation of directors’ elections
HA 32: Revocation of shareholders’ elections: by notice
HA 33: Revocation of shareholders’ elections: by event
HA 34: Period of grace following death of shareholder
HA 35: Period of grace following revocation of election
HA 36: Period of grace following revocation of joint election
HA 37: Period of grace for new shareholder
HA 38: Elections by directors and shareholders required
HA 39: Revocation of elections
HA 40: Liability for qualifying company election tax
HA 41: Calculating qualifying company election tax
HA 42: Paying qualifying company election tax
HA 43: Meaning of effective interest
HA 44: Measuring effective interests
HC 1: What this subpart does
HC 2: Obligations of joint trustees for calculating income and providing returns
HC 3: Multiple settlements
HC 4: Corpus of trust
HC 5: Amounts derived by trustees
HC 6: Beneficiary income
HC 7: Trustee income
HC 8: Amounts received after person’s death
HC 9: Classifying trusts
HC 10: Complying trusts
HC 11: Foreign trusts
HC 12: Non-complying trusts
HC 13: Charitable trusts
HC 14: Distributions from trusts
HC 15: Taxable distributions from non-complying and foreign trusts
HC 16: Ordering rule for distributions from non-complying and foreign trusts
HC 17: Amounts derived as beneficiary income
HC 18: Taxable distributions from foreign trusts
HC 19: Taxable distributions from non-complying trusts
HC 20: Distributions from complying trusts
HC 21: Distributions from community trusts
HC 22: Use of tax losses to reduce taxable distributions from non-complying trusts
HC 23: Temporary absences of beneficiaries
HC 24: Trustees’ obligations
HC 25: Foreign-sourced amounts: non-resident trustees
HC 26: Foreign-sourced amounts: resident trustees
HC 27: Who is a settlor?
HC 28: Activities treated as those of settlor
HC 29: Settlors’ liability to income tax
HC 30: Treatment of foreign trusts when settlor becomes resident
HC 31: When existing trusts come into tax base
HC 32: Liability of trustee as agent
HC 33: Choosing to satisfy income tax liability of trustee
HC 34: Taxable distributions from non-complying trusts
HC 35: Beneficiary income of minors
HC 36: Trusts and minor beneficiary rule
HC 37: Testamentary trusts and minor beneficiary rule
HD 1: What this subpart does
HD 2: Joint liability of principal and agent for tax obligations
HD 3: Agents’ duties and liabilities
HD 4: Treatment of principals
HD 5: Matters between principals and agents
HD 6: When relationship effectively that of principal and agent
HD 7: Rate and amount of tax
HD 8: Circumstances giving rise to agency
HD 9: Guardians
HD 10: Mortgagees in possession
HD 11: Nominated companies
HD 12: Trusts
HD 13: Unit trusts
HD 14: Companies issuing debentures
HD 15: Asset stripping of companies
HD 16: Non-resident general insurers
HD 17: Agent paying premiums to residents of Switzerland
HD 18: Agency in relation to absentees generally
HD 19: Persons receiving absentees’ income
HD 20: Persons carrying on business for absentees
HD 21: Companies
HD 22: Banking companies
HD 23: Trustees of group investment funds
HD 24: Shipping businesses
HD 25: Persons remitting amounts outside New Zealand
HD 26: Agency in relation to non-residents generally
HD 27: Employers
HD 28: Government pensions and payments under superannuation schemes
HD 29: Persons acquiring goods from overseas
HE 1: Income and deductions of mutual associations
HE 2: Classes of mutual transaction
HE 3: Association rebates
HE 4: Apportionment when transactions with members and non-members
HE 5: Association rebates paid by shares or credit
HF 1: Maori authorities and the Maori authority rules
HF 2: Who is eligible to be a Maori authority?
HF 3: Applying provisions to Maori authorities
HF 4: What constitutes a Maori authority distribution?
HF 5: Notional distributions of co-operative companies
HF 6: Tax treatment of Maori authority distributions
HF 7: Taxable Maori authority distributions
HF 8: Proportional allocation
HF 9: Treatment of companies and trusts that choose to apply this subpart
HF 10: Market value calculations
HF 11: Choosing to become Maori authority
HL 1: Intended effect on portfolio tax rate entities and investors
HL 2: Scheme of subpart
HL 3: Eligibility requirements for entities
HL 4: Effect of failure to meet eligibility requirements for entities
HL 5: Foreign investment vehicles
HL 6: Investor membership requirement
HL 7: Investor return adjustment requirement: portfolio tax rate entity
HL 8: Imputation credit distribution requirement: portfolio listed company
HL 9: Investor interest size requirement
HL 10: Further eligibility requirements relating to investments
HL 11: Election to become portfolio investment entity and cancellation of election
HL 12: Unlisted company choosing to become portfolio listed company
HL 13: Becoming portfolio investment entity
HL 14: Tax consequences from transition
HL 15: Ceasing to be portfolio investment entity
HL 16: Portfolio allocation period and portfolio calculation period
HL 17: Treatment of income from interest when entitlement conditional or lacking
HL 18: Certain new investors treated as part of existing portfolio investor class
HL 19: Portfolio class net income and portfolio class net loss for portfolio allocation period
HL 20: Portfolio class taxable income and portfolio class taxable loss for portfolio allocation period
HL 21: Portfolio entity tax liability and tax credits of portfolio tax rate entity for period
HL 22: Payments of tax by portfolio tax rate entity making no election
HL 23: Payments of tax by portfolio tax rate entity choosing to pay provisional tax
HL 24: Payments of tax by portfolio tax rate entity choosing to make payments when investor leaves
HL 25: Optional payments of tax by portfolio tax rate entities
HL 26: Portfolio investor allocated income and portfolio investor allocated loss
HL 27: Treatment of portfolio investor allocated loss for zero-rated portfolio investors and investors with portfolio investor exit period
HL 28: Treatment of portfolio investor allocated loss for other investors
HL 29: Credits received by portfolio tax rate entity or portfolio investor proxy
HL 30: Portfolio entity formation loss
HL 31: Portfolio class taxable income and portfolio class taxable loss for tax year
HL 32: Treatment of portfolio class taxable loss and portfolio class land loss for tax year
HL 33: Portfolio investor proxies
HR 1: Partnerships and joint ventures
HR 2: Group investment funds
HR 3: Definitions for section HR 2: group investment funds
HR 4: Government Superannuation Fund
HR 5: Airport operators: general
HR 6: Airport operator’s assets
HR 7: Meaning of airport operator’s activities
HR 8: Transitional residents
HZ 1: Distributions from trusts of pre-1989 tax reserves
HZ 2: Trusts that may become complying trusts
IA 1: What this subpart does
IA 2: Tax losses
IA 3: Using tax losses in tax year
IA 4: Using loss balances carried forward to tax year
IA 5: Restrictions on companies’ loss balances carried forward: continuity of ownership
IA 6: Restrictions on companies grouping tax losses
IA 7: Restrictions relating to ring-fenced tax losses
IA 8: Restrictions relating to schedular income
IA 10: Amended assessments
IC 1: Company A making tax loss available to company B
IC 2: Threshold levels for grouping tax losses in tax year
IC 3: Common ownership: group of companies
IC 4: Common ownership: wholly-owned groups of companies
IC 5: Company B using company A’s tax loss
IC 6: Common ownership for period
IC 7: Place of incorporation or carrying on business
IC 8: Limitations on amounts used
IC 9: Date for payment and notice to Commissioner
IC 10: When companies have different balance dates
IC 11: Reduction of amounts used by companies
IC 12: Bad debts or decline in value of shares
ID 1: Treatment of tax losses by consolidated groups
ID 2: Pre-consolidation losses: general treatment
ID 3: Pre-consolidation losses: use by group companies
ID 4: Pre-consolidation losses on entry: part-year rule
ID 5: Pre-consolidation losses on exit: part-year rule
IE 1: When this subpart applies
IE 2: Treatment of tax losses by amalgamating company
IE 3: Treatment of tax losses by amalgamated company
IE 4: Group companies’ treatment of tax losses on amalgamation
IE 5: Applying the continuity provisions when companies amalgamate
IP 1: When this subpart applies
IP 2: Group companies’ common span
IP 3: Ownership continuity breach: tax loss components of companies carried forward
IP 4: Breach in income year in which tax loss component arises
IP 5: Breach in tax year in which loss balance is grouped
IP 6: Financial statements required
IP 7: Notices required
IQ 1: General treatment
IQ 2: Ring-fencing cap on attributed CFC net losses
IQ 3: Ring-fencing cap on FIF net losses
IQ 4: Group companies using attributed CFC net losses
IQ 5: Group companies using FIF net losses
IQ 6: Pre-consolidation losses: general treatment
IQ 7: When group membership lacking in loss period
IQ 8: When group membership lacking in tax year of use
IQ 9: When attributed CFC net loss becomes FIF net loss
IS 1: General treatment of mineral miners' net losses
IS 2: Treatment of net losses resulting from certain expenditure
IS 3: Holding companies’ tax losses
IS 4: Adjustments in certain circumstances
IS 5: Petroleum miners’ tax losses
IS 6: When company stops being mineral miner
IT 1: Cancellation of life insurer's policyholder net losses
IV 1: Supplementary dividend holding companies
IW 1: Shortfall penalties
IZ 1: Use of specified activity net losses
IZ 2: Petroleum mining companies: treatment of payments from shareholders
IZ 3: Petroleum mining companies: use of loss balances
IZ 4: Tax losses for tax years before 1977–78 tax year
IZ 5: Companies’ tax losses for tax years before 1991–92 tax year
IZ 6: Companies’ tax losses for 1990–91 and 1991–92 tax years
IZ 7: Grouping tax losses for tax years before 1981–82 and between 1981–82 and 1991–92
LA 1: What this Part does
LA 2: Satisfaction of income tax liability
LA 3: When total tax credit less than or equal to income tax liability
LA 4: When total tax credit more than income tax liability
LA 5: Treatment of remaining credits
LA 6: Remaining refundable credits: PAYE, RWT, and certain other items
LA 7: Remaining refundable credits: tax credits for social policy and other initiatives
LA 8: Remaining refundable credits: non-resident withholding tax
LA 9: Use of tax credits
LA 10: Meaning of tax credit
LB 1: Tax credits for PAYE income payments
LB 2: Tax credits for provisional tax payments
LB 3: Tax credits for resident withholding tax
LB 4: Tax credits for families
LB 5: Tax credits for non-resident withholding tax
LB 6: Tax credits for RSCT
LC 1: When net income under low income amount
LC 2: When net income in low income abatement range
LC 3: Child’s income
LC 4: Tax credits for transitional circumstances
LC 5: Meaning of engaged in full-time work
LC 6: Tax credits for housekeeping
LC 7: Meaning of housekeeper
LC 8: Some definitions
LC 9: Tax credits for absentees
LC 10: Adjustment for change in return date
LC 11: Adjustment when person is non-resident for part of tax year
LC 12: Assessment when person is non-resident
LD 1: Tax credits for charitable or other public benefit gifts
LD 2: Exclusions
LD 3: Meaning of charitable or other public benefit gift
LE 1: Tax credits for imputation credits
LE 2: Use of remaining credits by companies and trustees
LE 3: Use of remaining credits by others
LE 4: Trustees for minor beneficiaries
LE 5: Beneficiaries of trusts
LE 6: Partners in partnerships
LE 7: Credit transfer notices
LE 8: Application of imputation ratio
LE 9: Application of combined imputation and FDP ratio
LE 10: When income tax unpaid
LE 11: Evidential requirements
LF 1: Tax credits for FDP credits
LF 2: Trustees for minor beneficiaries
LF 3: Beneficiaries of trusts
LF 4: Partners in partnerships
LF 5: Credit transfer notices
LF 6: Application of FDP ratio
LF 7: Application of combined imputation and FDP ratio
LF 8: Credits for persons who are non-resident or who receive exempt income
LF 9: When income tax unpaid
LF 10: Evidential requirements
LJ 1: What this subpart does
LJ 2: Tax credits for foreign income tax
LJ 3: Meaning of foreign income tax
LJ 4: Meaning of segment of foreign-sourced income
LJ 5: Calculation of New Zealand tax
LJ 6: Taxable distributions and NRWT rules
LJ 7: Repaid foreign tax: effect on income tax liability
LK 1: Tax credits relating to attributed CFC income
LK 2: Calculation of amount of credit
LK 3: Currency conversion
LK 4: Use of remaining credits
LK 5: Companies’ credits carried forward
LK 6: Use of credits by group companies
LK 7: Taxable distributions and NRWT rules
LK 8: Tax credits of consolidated companies
LK 9: Use of company’s credits carried forward
LK 10: When group membership lacking in tax year in which credit arises
LK 11: When group membership lacking in tax year in which credit used
LK 12: Treatment of credits when companies amalgamate
LK 13: Use of credits by amalgamated company
LK 14: Use by amalgamated company of credits carried forward
LK 15: Use of amalgamating company’s credits
LL 1: What this subpart does
LL 2: Tax credits for underlying foreign tax
LL 3: Meaning of grey list dividend
LL 4: Tracking accounts
LL 5: Meaning of foreign dividend company net earnings
LL 6: Foreign dividend company lower tier UFTCs
LL 7: Conduit financing arrangements
LL 8: Currency conversion
LL 9: Some definitions
LO 1: Tax credits for Maori authority credits
LO 2: Beneficiaries of trusts
LO 3: Application of Maori authority distribution ratio
LO 4: When income tax unpaid
LP 1: What this subpart does
LP 2: Tax credits for supplementary dividends
LP 3: Use of remaining credits
LP 4: Continuity rules for carrying credits forward
LP 5: Application of benchmark dividend rules and imputation credit ratio
LP 6: Deriving supplementary dividend and breach of terms of trust
LP 7: Requirements for supplementary dividend holding companies
LP 8: Relationship with exempt income rules
LP 9: Relationship with RWT rules
LP 10: Limitation on deductions
LQ 1: Tax credits of CTR companies
LQ 2: Limitation on amount of credit
LQ 3: Determining percentage of non-resident shareholders
LQ 4: Date for determining percentage of non-resident shareholders
LQ 5: CTR additional dividends
LR 1: Tax credits for policyholder income
LS 1: Tax credits for multi-rate PIEs
LS 2: Tax credits for investors in multi-rate PIEs
LS 3: Tax credits for zero-rated investors
LS 4: Tax credits for certain exiting investors
LZ 1: Low tax jurisdiction companies
LZ 2: Certain development projects
LZ 3: Interest derived from development investments
LZ 4: Dividends derived from development investments
LZ 5: Some definitions
LZ 6: Interest on home vendor mortgages
LZ 7: Maximum amount of credit under section LZ 6
LZ 8: Meaning of home vendor mortgage
LZ 9: Savings in special home ownership accounts
LZ 10: Maximum amount for 1 special home ownership account for 1 tax year
LZ 11: Maximum amount for all special home ownership accounts for all tax years
LZ 12: Meaning of increase in savings
MA 1: What this Part does
MA 2: Relationship with core provisions
MA 3: Excluded income
MA 4: Calculation of amounts of credit producing negative amounts
MA 5: Advice from outside agencies
MA 6: Avoidance arrangements
MA 7: Meaning of full-time earner and earner for family scheme
MA 8: Some definitions for family scheme
MB 1: Adjustments for calculation of family scheme income
MB 2: Adjustment for period that is less or more than 1 year
MB 3: When person carries on 1 or more businesses or investment activities
MB 4: Family scheme income of major shareholders in close companies
MB 5: Treatment of distributions from superannuation schemes
MC 1: What this subpart does
MC 2: Who qualifies for entitlements under family scheme?
MC 3: First requirement: person’s age
MC 4: Second requirement: principal care
MC 5: Third requirement: residence or entitlement to emergency benefit
MC 6: When person does not qualify
MC 7: When spouse or partner entitled under family scheme
MC 8: Continuing requirements
MC 9: Credits for person aged 18
MC 10: Principal caregiver
MC 11: Relationship periods and entitlement periods
MD 1: Abating WFF tax credit
MD 2: Calculating net contributions to credits
MD 3: Calculation of family tax credit
MD 4: Entitlement to in-work tax credit
MD 5: First requirement: person’s age
MD 6: Second requirement: principal care
MD 7: Third requirement: residence
MD 8: Fourth requirement: person not receiving benefit
MD 9: Fifth requirement: earner
MD 10: Calculation of in-work tax credit
MD 11: Entitlement to parental tax credit
MD 12: Calculation of parental tax credit
MD 13: Calculation of family credit abatement
MD 14: Person receiving protected family tax credit
MD 15: Family scheme income for purposes of section MD 14
ME 1: Minimum family tax credit
ME 2: Meaning of employment for this subpart
MF 1: Application for payment of tax credit by instalment
MF 2: When person not entitled to payment by instalment
MF 3: Calculating amount of interim WFF tax credit
MF 4: Requirements for calculating instalment of tax credit
MF 5: Recovery of overpaid tax credit
MF 6: Overpayment or underpayment of tax credit
MF 7: Orders in Council
MK 1: Tax credits for superannuation contributions
MK 2: Eligibility requirements
MK 3: Payment of tax credits
MK 4: Amount of tax credit
MK 5: Crown contributions for members
MK 6: Credit given by fund providers
MK 7: Amounts paid in excess
MK 8: Treatment of tax credits on permanent emigration
MZ 1: Entitlement to child tax credit
MZ 2: Calculation of child tax credit
OA 1: What this Part does
OA 2: Memorandum accounts
OA 3: General rules for maintaining memorandum accounts
OA 4: Certain credits and debits arising only in group accounts
OA 5: Credits
OA 6: Debits
OA 7: Opening balances of memorandum accounts
OA 8: Shareholder continuity requirements for memorandum accounts
OA 9: General treatment of credits and debits on resident’s restricted amalgamation
OA 10: When credits or debits due to amalgamating company but not recorded
OA 12: CTR account on resident’s restricted amalgamation
OA 13: Policyholder credit account on resident’s restricted amalgamation
OA 14: Continuity of shareholding when group companies amalgamate
OA 15: When credits or debits due to consolidated group but not recorded
OA 16: When FDP account ends on resident’s restricted amalgamation
OA 17: When policyholder credit account ends on resident’s restricted amalgamation
OA 18: Calculation of maximum permitted ratios
OB 1: General rules for companies with imputation credit accounts
OB 2: Australian companies with imputation credit accounts
OB 3: Imputation credit accounts
OB 4: ICA payment of tax or transfer to account
OB 5: ICA deposit in tax pooling account
OB 6: ICA transfer from tax pooling account
OB 7: ICA payment of further income tax
OB 8: ICA resident withholding tax withheld
OB 9: ICA dividend derived with imputation credit
OB 10: ICA dividend derived with FDP credit
OB 11: ICA payment of FDP
OB 12: ICA transfer from FDP account
OB 13: ICA transfer of debit balance on leaving wholly-owned group
OB 14: ICA payment of tax on leaving wholly-owned group
OB 15: ICA payment of tax on joining wholly-owned group
OB 16: ICA attribution for personal services
OB 17: ICA transfer from policyholder credit account
OB 18: ICA transfer from ASC account
OB 19: ICA transfer to master fund
OB 20: ICA distribution with Maori authority credit
OB 21: ICA balance of Maori authority credit account
OB 22: ICA replacement payment to company under share-lending arrangement
OB 23: ICA credit transfer to company
OB 24: ICA credit on resident’s restricted amalgamation
OB 25: ICA reversal of tax advantage arrangement
OB 26: ICA elimination of double debit
OB 27: ICA non-resident withholding tax withheld
OB 28: ICA payment of amount of tax for schedular payment
OB 29: ICA payment of schedular income tax
OB 30: ICA payment of dividend
OB 31: ICA allocation of provisional tax
OB 32: ICA refund of tax or transfer from account
OB 33: ICA amount applied to pay other taxes
OB 34: ICA refund from tax pooling account
OB 35: ICA transfer within tax pooling account
OB 36: ICA refund of FDP
OB 37: ICA refund of tax credit
OB 38: ICA overpayment of FDP
OB 39: ICA transfer for net foreign attributed income
OB 40: ICA attribution for personal services
OB 41: ICA debit for loss of shareholder continuity
OB 42: ICA on-market cancellation
OB 43: ICA breach of imputation ratio
OB 44: ICA debit on leaving wholly-owned group
OB 45: ICA redemption debit
OB 46: ICA transfer from member fund
OB 47: Debit for policyholder base imputation credits
OB 48: ICA credit balance when Maori authority credit account starts
OB 49: ICA replacement payment by company under share-lending arrangement
OB 50: ICA returning share transfer
OB 51: ICA credit transfer by company
OB 52: ICA transfer to consolidated imputation group
OB 53: ICA debit on resident’s restricted amalgamation
OB 54: ICA tax advantage arrangement
OB 55: ICA retrospective imputation credit
OB 56: ICA final balance
OB 57: ICA refund of NRWT
OB 58: ICA refund of amount of tax for schedular payment
OB 59: ICA refund of schedular income tax
OB 60: Imputation credits attached to dividends
OB 61: ICA benchmark dividend rules
OB 62: Retrospective attachment of imputation credits
OB 63: Australian dividends
OB 64: Replacement payments
OB 65: Further income tax for ICA closing debit balance
OB 66: Further income tax when company stops being ICA company
OB 67: Reduction of further income tax
OB 68: Income tax paid satisfying liability for further income tax
OB 69: Further income tax paid satisfying liability for income tax
OB 70: Application of other provisions
OB 71: Imputation additional tax on leaving group of companies
OB 72: Imputation additional tax on joining wholly-owned group
OB 73: Statutory producer boards attaching imputation credits to cash distributions
OB 74: Statutory producer boards attaching imputation credits to notional distributions
OB 75: Statutory producer boards’ notional distributions that are dividends
OB 76: Statutory producer boards attaching FDP credits
OB 77: When and how statutory producer board makes election
OB 78: Co-operative companies attaching imputation credits to cash distributions
OB 79: Co-operative companies attaching imputation credits to notional distributions
OB 80: Co-operative companies’ notional distributions that are dividends
OB 81: Co-operative companies attaching FDP credits
OB 82: When and how co-operative company makes election
OC 1: General rules for companies with FDP accounts
OC 3: Choosing to become FDPA company
OC 4: When company chooses to stop being FDPA company
OC 5: When company emigrates
OC 6: FDPA payment of FDP
OC 7: FDPA dividend derived with FDP credit
OC 8: FDPA payment of FDP for transfer from CTR account
OC 9: FDPA transfer for net foreign attributed income
OC 10: FDPA payment of FDP for conduit debit balance
OC 11: FDPA credit transfer to company
OC 12: FDPA reversal of tax advantage arrangement
OC 13: FDPA payment of dividend
OC 14: FDPA refund of FDP
OC 15: FDPA overpayment of FDP
OC 16: FDPA refund of tax credit
OC 17: FDPA credit transfer by company
OC 18: FDPA transfer to imputation credit account
OC 19: FDPA transfer to CTR account
OC 20: Debit for policyholder base FDP credits
OC 21: FDPA transfer to group account
OC 22: FDPA breach of FDP ratio
OC 23: FDPA breach of FDP ratio by PCA company
OC 24: FDPA debit for loss of shareholder continuity
OC 25: FDPA tax advantage arrangement
OC 26: FDPA final balance
OC 27: FDP credits attached to dividends
OC 28: FDPA benchmark dividend rules
OC 29: FDP credits and imputation credits attached to dividends
OC 30: Payment of further income tax for closing debit balance
OC 31: Payment of further income tax when company no longer New Zealand resident
OC 32: Reduction of further income tax
OC 33: Income tax paid satisfying liability for further income tax
OC 34: Further income tax paid satisfying liability for income tax
OC 35: Meaning of FDP reference period
OC 36: Meaning of maximum deficit debit
OC 37: Meaning of policyholder FDP ratio
OC 38: Meaning of reduced deficit debit
OC 39: Meaning of shareholder FDP ratio
OD 1: General rules for companies with CTR accounts
OD 3: Choosing to become CTR company
OD 4: When company stops being CTR company
OD 5: CTRA tax credit for conduit tax relief
OD 6: CTRA transfer from FDP account
OD 7: CTRA dividend derived with CTR credit
OD 8: CTRA reduction of FDP
OD 9: CTRA reversal of tax advantage arrangement
OD 10: CTRA payment of dividend
OD 11: CTRA transfer to FDP account
OD 12: CTRA transfer to group account
OD 13: CTRA adjustment for conduit tax relief
OD 14: CTRA break in shareholding chain for group company
OD 15: CTRA break in shareholding chain for company
OD 16: CTRA increase in resident shareholding
OD 17: CTRA breach of CTR ratio
OD 18: CTRA tax advantage arrangement
OD 19: CTRA final balance
OD 20: CTR credits attached to dividends
OD 21: CTRA benchmark dividend rules
OD 22: CTR credits and imputation credits attached to dividends
OD 23: FDP payable for CTR debits
OD 24: FDP payable on resident’s restricted amalgamation
OD 25: Refunds on transfers to CTR account
OE 1: General rules for persons with branch equivalent tax accounts
OE 2: Branch equivalent tax accounts of companies
OE 3: Choosing to become BETA company
OE 4: When company stops being BETA company
OE 5: Treatment of attributed CFC income and FIF income in this subpart
OE 6: BETA payment of income tax on foreign income
OE 7: BETA payment of income tax
OE 8: BETA unused amount of debit balance
OE 9: BETA refund of FDP
OE 10: BETA credit for loss of shareholder continuity
OE 11: BETA final balance
OE 12: BETA payment of FDP
OE 13: BETA reduction in FDP
OE 14: BETA refund of income tax
OE 15: BETA debit for loss of shareholder continuity
OE 16: BETA final balance
OE 17: Person choosing to become BETA person
OE 18: When person stops being BETA person
OE 19: BETA person’s payment of income tax on foreign income
OE 20: BETA person’s payment of income tax
OE 21: BETA person’s refund of income tax
OE 22: BETA person’s final balance
OF 1: General rules for companies with ASC accounts
OF 2: ASC accounts
OF 3: Choosing to become ASC account company
OF 4: ASCA redemption credit
OF 5: ASCA transfer to imputation credit account
OJ 1: General rules for companies and other persons with policyholder credit accounts
OJ 2: Policyholder credit accounts of companies
OJ 3: PCA transfer from imputation credit account
OJ 4: PCA transfer from FDP account
OJ 5: PCA transfer of life insurance business
OJ 6: PCA credit for maximum deficit in FDP account
OJ 7: PCA credit for reduced deficit in FDP account
OJ 8: PCA payment of tax relating to policyholder base
OJ 9: PCA transfer to imputation credit account
OJ 10: PCA transfer to group account
OJ 12: Choosing to become PCA person
OJ 13: Choosing to stop being PCA person
OJ 14: PCA person’s equivalent credit
OJ 15: PCA person’s credit for transfer of life insurance business
OJ 16: PCA person’s payment of tax relating to policyholder base
OJ 17: PCA person’s equivalent debit
OJ 18: PCA person’s debit for transfer of life insurance business
OK 1: General rules for Maori authorities with Maori authority credit accounts
OK 2: MACA payment of tax or transfer to account
OK 3: MACA transfer of excess tax from other Maori authorities
OK 4: MACA payment of further income tax
OK 5: MACA distribution with Maori authority credit
OK 6: MACA dividend derived with imputation credit
OK 7: MACA dividend derived with FDP credit
OK 8: MACA resident withholding tax withheld
OK 9: MACA reversal of tax advantage arrangement
OK 10: MACA distribution
OK 11: MACA transfer of excess tax to other Maori authorities
OK 12: MACA refund of income tax or transfer of excess tax to period or tax type
OK 13: MACA payment of other taxes
OK 14: MACA refund of FDP
OK 15: MACA debit for loss of shareholder continuity
OK 16: MACA breach of Maori authority credit ratio
OK 17: MACA tax advantage arrangement
OK 18: MACA final balance
OK 19: Maori authority credits attached to distributions
OK 20: MACA benchmark distribution rules
OK 21: Further income tax for closing debit balance
OK 22: Further income tax paid when Maori authority no longer Maori authority
OK 23: Further income tax paid satisfying liability for income tax
OK 24: Income tax paid satisfying liability for further income tax
OP 1: Memorandum accounts of consolidated groups
OP 2: When credits and debits arise only in group accounts
OP 3: Changes in consolidated imputation groups
OP 4: Resident imputation subgroups
OP 5: When credits and debits arise only in consolidated imputation group accounts
OP 6: Provisions applying to consolidated imputation groups
OP 7: Consolidated ICA payment of tax
OP 8: Consolidated ICA deposit in tax pooling account
OP 9: Consolidated ICA transfer from tax pooling account
OP 10: Consolidated ICA allocation from company with overpaid provisional tax
OP 11: Consolidated ICA payment of further income tax
OP 12: Consolidated ICA dividend derived with imputation credit
OP 13: Consolidated ICA dividend derived with FDP credit
OP 14: Consolidated ICA payment of FDP
OP 15: Consolidated ICA replacement payment to company under share-lending arrangement
OP 16: Consolidated ICA credit transfer to company
OP 17: Consolidated ICA resident withholding tax withheld
OP 18: Consolidated ICA transfer from group company’s FDP account
OP 19: Consolidated ICA transfer from group’s FDP account
OP 20: Consolidated ICA transfer from group company’s policyholder credit account
OP 21: Consolidated ICA transfer from group’s policyholder credit account
OP 22: Consolidated ICA transfer from group company’s ICA
OP 23: Consolidated ICA elimination of double debit
OP 24: Consolidated ICA reversal of tax advantage arrangement
OP 25: Consolidated ICA non-resident withholding tax withheld
OP 26: Consolidated ICA payment of amount of tax for schedular payment
OP 27: Consolidated ICA payment of schedular income tax liability
OP 28: Consolidated ICA payment of dividend
OP 29: Consolidated ICA allocation of provisional tax
OP 30: Consolidated ICA refund of income tax
OP 31: Consolidated ICA amount applied to pay other taxes
OP 32: Consolidated ICA refund from tax pooling account
OP 33: Consolidated ICA transfer within tax pooling account
OP 34: Consolidated ICA refund of FDP
OP 35: Consolidated ICA refund of tax credit
OP 36: Consolidated ICA overpayment of FDP
OP 37: Consolidated ICA group company’s debit
OP 38: Consolidated ICA transfer for net foreign attributed income
OP 39: Consolidated ICA replacement payment by company under share-lending arrangement
OP 40: Consolidated ICA returning share transfer
OP 41: Consolidated ICA credit transfer by company
OP 42: Consolidated ICA debit for loss of shareholder continuity
OP 43: Consolidated ICA breach of imputation ratio
OP 44: Consolidated ICA debit for policyholder base imputation credits
OP 45: Consolidated ICA redemption debit
OP 46: Consolidated ICA tax advantage arrangement
OP 47: Consolidated ICA final balance
OP 48: Consolidated ICA refund of NRWT
OP 49: Consolidated ICA refund of amount of tax for schedular payment
OP 50: Consolidated ICA refund relating to schedular income tax liability
OP 51: FDP accounts of consolidated FDP groups
OP 52: Choosing to stop being consolidated FDP group
OP 53: When group company emigrates
OP 54: When credits and debits arise only in consolidated FDP group accounts
OP 55: Provisions applying to consolidated FDP groups
OP 56: Consolidated FDPA payment of FDP
OP 57: Consolidated FDPA payment of further FDP
OP 58: Consolidated FDPA dividend derived with FDP credit
OP 59: Consolidated FDPA group company’s credit
OP 60: Consolidated FDPA credit transfer to company
OP 61: Consolidated FDPA transfer from group’s CTR account
OP 62: Consolidated FDPA transfer for net foreign attributed income
OP 63: Consolidated FDPA reversal of tax advantage arrangement
OP 64: Consolidated FDPA payment of dividend
OP 65: Consolidated FDPA credit transfer by company
OP 66: Consolidated FDPA refund of FDP
OP 67: Consolidated FDPA overpayment of FDP
OP 68: Consolidated FDPA refund of tax credit
OP 69: Consolidated FDPA transfer to imputation credit account
OP 70: Consolidated FDPA transfer to group’s CTR account
OP 71: Consolidated FDPA group company’s debit
OP 72: Consolidated FDPA breach of FDP ratio
OP 73: Consolidated FDPA debit for loss of shareholder continuity
OP 74: Consolidated FDPA debit for policyholder base FDP credits
OP 75: Consolidated FDPA breach of FDP ratio by PCA company
OP 76: Consolidated FDPA tax advantage arrangement
OP 77: Consolidated FDPA final balance
OP 78: CTR accounts of consolidated groups
OP 79: When credits and debits arise only in CTR group accounts
OP 80: Provisions applying to consolidated groups with CTR accounts
OP 81: Consolidated CTRA tax credit for conduit tax relief
OP 82: Consolidated CTRA reduction of FDP
OP 83: Consolidated CTRA dividend derived with CTR credit
OP 84: Consolidated CTRA group company’s credit
OP 85: Consolidated CTRA transfer from group’s FDP account
OP 86: Consolidated CTRA reversal of tax advantage arrangement
OP 87: Consolidated CTRA payment of dividend
OP 88: Consolidated CTRA transfer to group’s FDP account
OP 89: Consolidated CTRA adjustment for conduit tax relief
OP 90: Consolidated CTRA group company’s debit
OP 91: Consolidated CTRA increase in resident shareholding
OP 92: Consolidated CTRA breach of CTR ratio
OP 93: Consolidated CTRA tax advantage arrangement
OP 94: Consolidated CTRA final balance
OP 95: FDP payable for credits and debits in group’s CTR account
OP 96: Refund on transfer from group’s FDP account
OP 97: Branch equivalent tax accounts of consolidated BETA groups
OP 98: Choosing to stop being consolidated BETA group
OP 99: When credits and debits arise only in branch equivalent tax group accounts
OP 100: Consolidated BETA payment of income tax on foreign income
OP 101: Consolidated BETA payment of income tax
OP 102: Consolidated BETA remaining debit balances
OP 103: Consolidated BETA refund of FDP
OP 104: Consolidated BETA credit for loss of shareholder continuity
OP 105: Consolidated BETA payment of FDP
OP 106: Consolidated BETA reduction of FDP
OP 107: Consolidated BETA refund of income tax
OP 108: Consolidated BETA debit for loss of shareholder continuity
OP 109: Policyholder credit accounts of consolidated groups
OP 110: Consolidated PCA transfer from imputation credit account
OP 111: Consolidated PCA transfer from FDP account
OP 112: Consolidated PCA group company’s credit
OP 113: Consolidated PCA maximum deficit debit in FDP account
OP 114: Consolidated PCA reduced deficit debit in FDP account
OP 115: Consolidated PCA payment of tax relating to policyholder base
OP 116: Consolidated PCA transfer to imputation credit account
OZ 1: No imputation credit for pre-imputation tax paid
OZ 2: No imputation debit for pre-imputation refund
OZ 3: Overpaid income tax for pre-imputation income year
OZ 4: Terminating modifications to debits for loss of shareholder continuity
OZ 5: ASCA lost excess available subscribed capital
OZ 6: ASCA redemption of unused investments
RA 1: What this Part does
RA 2: Amounts treated as income tax
RA 3: Terminal tax obligations
RA 4: Provisional tax obligations
RA 5: Tax obligations for employment-related taxes
RA 6: Withholding and payment obligations for passive income
RA 7: Payment of tax by public authorities
RA 8: Liability of persons receiving payments or benefits
RA 9: Treatment of amounts withheld as received
RA 10: When obligations not met
RA 11: Adjustment to correct errors: certain underpayments
RA 12: Adjustment to correct errors: certain excess amounts
RA 13: Payment dates for terminal tax
RA 14: Payment dates for provisional tax
RA 15: Payment dates for interim and other tax payments
RA 16: Payment date when taxable activity ends
RA 17: Payment date when RWT-exempt status ends
RA 18: Payment date for emigrating companies
RA 19: Refunds of excess amounts or when amounts mistakenly paid
RA 20: Amalgamation of companies
RA 22: Limits on application of other provisions for purposes of PAYE rules
RA 23: Application of other provisions for purposes of ESCT rules and NRWT rules
RB 1: Payment of terminal tax
RB 2: Income tax liability for non-filing taxpayers for non-resident passive income
RB 3: Schedular income tax liability for filing taxpayers for non-resident passive income
RB 4: Using refunds to satisfy tax liabilities
RC 1: What this subpart does
RC 2: Provisional tax rules and their application
RC 3: Who is required to pay provisional tax?
RC 4: Choosing to pay provisional tax
RC 5: Methods for calculating provisional tax liability
RC 6: Standard method
RC 8: GST ratio method
RC 9: Provisional tax payable in instalments
RC 10: Calculating amount of instalment under standard and estimation methods
RC 11: Calculating amount of instalment using GST ratio
RC 12: Voluntary payments
RC 13: Paying 2 instalments for tax year
RC 14: Paying 1 instalment for tax year
RC 15: Choosing to use GST ratio
RC 16: Who may use GST ratio?
RC 17: When GST ratio must not be used
RC 18: Changing calculation method
RC 19: Disposal of assets
RC 20: Calculating residual income tax in transitional years
RC 21: Paying provisional tax in transitional years
RC 22: Calculating instalments in transitional years: standard method
RC 23: Calculating instalments in transitional years: estimation method
RC 24: Calculating instalments in transitional years: GST ratio method
RC 25: Consequences of change in balance date
RC 26: Registering for GST or cancelling registration
RC 27: Payment of provisional tax instalments when GST cycle changed
RC 28: Provisional tax rules and consolidated groups
RC 29: Residual income tax of consolidated groups
RC 30: Consolidated groups using estimation method
RC 31: Consolidated groups using GST ratio method
RC 32: Wholly-owned groups of companies
RC 33: Amalgamated companies: calculating residual income tax
RC 34: Attribution rule for income from personal services
RC 35: Further income tax credited to provisional tax liability
RC 36: Persons affected by adverse events
RC 37: Availability of early-payment discounts
RC 38: Crediting income tax with early-payment discount
RC 39: Credit treated as payment of income tax
RC 40: Some definitions
RD 1: What this subpart does
RD 2: PAYE rules and their application
RD 4: Payment of amounts of tax to Commissioner
RD 5: Salary or wages
RD 6: Certain benefits and payments
RD 7: Extra pay
RD 8: Schedular payments
RD 9: Maximum amount
RD 10: Amounts of tax for PAYE income payments
RD 11: Amount of tax in certain circumstances
RD 12: Multiple payments of salary or wages
RD 13: Advance payments
RD 14: Changes to tax rates for salary or wages
RD 15: Payments of salary or wages in pay periods
RD 16: Payments to private domestic workers
RD 17: Payment of extra pay with other PAYE income payments
RD 18: Schedular payments without notification
RD 19: Schedular payments to non-resident entertainers
RD 20: Schedular payments to subcontractors
RD 21: When amounts of tax not withheld or payment insufficient
RD 22: Providing employment income information to Commissioner
RD 23: Bonds given by employers of certain non-resident employees
RD 24: Exemptions for non-resident contractors
RD 25: FBT rules and their application
RD 26: Liability for FBT
RD 27: Determining fringe benefit values
RD 28: Private use of motor vehicle: calculation methods
RD 29: Private use of motor vehicle: formulas
RD 30: Private use of motor vehicle: 24-hour period
RD 31: Motor vehicle test period
RD 32: Replacement motor vehicles
RD 33: Subsidised transport
RD 34: Employment-related loans: value using prescribed interest rates
RD 35: Employment-related loans: value using market interest rates
RD 36: Repayment of employment-related loans
RD 37: Contributions to superannuation schemes
RD 38: Contributions to funds, trusts, and insurance premiums
RD 39: Benefits provided by charitable organisations
RD 40: Goods
RD 41: Services
RD 42: Goods at staff discount
RD 43: Goods on special with staff discount
RD 44: Goods disposed of by group companies
RD 45: Unclassified benefits
RD 46: Adjustments for unclassified benefits on amalgamation
RD 47: Attribution of certain fringe benefits
RD 48: When attributed benefits provided to more than 1 employee
RD 49: Application of thresholds to attributed benefits
RD 50: Employer’s liability for attributed benefits
RD 51: Calculation of all-inclusive pay
RD 52: Calculation for certain employees when information lacking
RD 53: Pooling non-attributed benefits
RD 54: Value of and payments towards fringe benefits
RD 55: Private use of motor vehicle: taxable value in cases of part ownership
RD 56: Private use of motor vehicle: when schedular value not used
RD 57: Private use of motor vehicle: when schedular value used
RD 58: Single rate option
RD 59: Alternate rate option
RD 60: Close company option
RD 61: Small business option
RD 62: Changes in payment periods
RD 63: When employer stops employing staff
RD 64: ESCT rules and their application
RD 65: Employer's superannuation cash contributions
RD 66: Complying fund rules
RD 67: Calculating amounts of tax for employer’s superannuation cash contributions
RD 68: Choosing to have amount treated as salary or wages
RD 69: Choosing different rates for employer's superannuation cash contributions
RD 70: Calculating amounts of tax on failure to withhold
RD 71: Amounts of tax treated as paid to and received by superannuation funds
RD 72: Recovery of tax paid by superannuation funds
RE 1: RWT rules and their application
RE 2: Resident passive income
RE 3: Obligation to withhold RWT
RE 4: Persons who have withholding obligations
RE 5: No withholding obligation in certain circumstances
RE 6: When obligation to withhold unreasonable
RE 7: When resident passive income paid to trustees
RE 8: When resident passive income paid to nominees
RE 9: Agents’ or trustees’ obligations in relation to certain dividends
RE 10: Special rule relating to payments of interest
RE 11: Notification by companies
RE 13: Dividends other than non-cash dividends
RE 14: Non-cash dividends other than certain share issues
RE 15: Bonus issues in lieu and shares issued under profit distribution plans
RE 16: Taxable Maori authority distributions
RE 17: Replacement payments under share-lending arrangements
RE 18: Payments made by RWT proxies
RE 19: Choosing other rates
RE 20: Paying RWT
RE 21: Basis for payment of RWT
RE 22: When payment treated as non-resident passive income
RE 23: When amount of tax treated as FDP credit
RE 24: When amount of tax treated as Maori authority credit
RE 25: When amount of tax treated as imputation credit
RE 26: Payment by proxy
RE 27: RWT-exempt status
RE 28: When RWT-exempt status ends
RE 29: Establishing whether persons have RWT-exempt status
RE 30: When unincorporated bodies have RWT-exempt status
RF 1: NRWT rules and their application
RF 2: Non-resident passive income
RF 3: Obligation to withhold amounts of tax for non-resident passive income
RF 4: Non-resident passive income received by agents and others
RF 5: When amounts of tax already withheld
RF 6: When amounts of tax not withheld or partly withheld
RF 7: General rate for NRWT
RF 8: Certain dividends
RF 9: When dividends fully imputed
RF 10: Non-cash dividends
RF 11: Dividends paid to companies associated with non-residents
RF 12: Interest paid by approved issuers or transitional residents
RF 13: Basis for payment of amounts of tax for non-resident passive income
RF 14: Treatment of FDP credits
RF 15: Commissioner’s power to vary amounts of tax
RG 1: FDP rules and their application
RG 2: Foreign dividends
RG 4: Calculating amount of FDP
RG 5: Credit balance in branch equivalent tax account
RG 6: Using loss balances
RG 7: Reduction of payments for conduit tax relief
RM 1: What this subpart does
RM 2: Refunds for overpaid tax
RM 3: Refunds for overpaid FDP
RM 4: Overpayment on amended assessment
RM 5: Overpayment on income statements
RM 6: Refunds after 4-year period ends
RM 7: Refunds to PAYE intermediaries
RM 8: Overpaid RWT or NRWT
RM 9: Calculations for attributed and non-attributed fringe benefits
RM 10: Using refund to satisfy tax liability
RM 11: Using GST refund to pay instalment of provisional tax
RM 12: Reduction in provisional tax liability
RM 13: Limits on refunds for ICA companies
RM 14: Limits on refunds when company stops being ICA company
RM 15: Changes in credit balances
RM 16: Treatment of amounts not refunded
RM 17: Treatment of further income tax paid
RM 18: Limits on refunds related to foreign dividends
RM 19: Treatment of financial arrangements
RM 20: Treatment of amounts not refunded
RM 21: Refunds when loss balances used to reduce net income
RM 22: Limits on refunds for Maori authorities
RM 23: Limits on refunds when Maori authority stops being Maori authority
RM 24: Increase in credit balances
RM 25: Treatment of amounts not refunded
RM 26: Treatment of further income tax paid
RM 27: Application when no credits arise
RM 28: Limits on refunds for PCA persons
RM 29: Limits on refunds when person no longer PCA person
RM 30: Changes in credit balances
RM 31: Treatment of amounts not refunded
RM 32: Application of sections RM 13 to RM 17 to qualifying companies
RM 33: Limits on refunds for certain unit trusts and group investment funds
RP 1: What this subpart does
RP 2: PAYE intermediaries
RP 3: Requirements for listed PAYE intermediaries
RP 4: Payment of subsidies to certain PAYE intermediaries
RP 5: Subsidy claims
RP 6: Operation of PAYE intermediaries’ trust accounts
RP 7: General responsibilities of employers
RP 8: Information for PAYE intermediaries
RP 9: Authorised transfers from accounts
RP 10: When transfers from accounts not authorised
RP 11: Employer's superannuation cash contributions
RP 12: When payments made directly to employees
RP 13: General responsibilities of PAYE intermediaries
RP 14: Collection, payment, and information requirements
RP 15: When employers have authorised transfers from accounts
RP 16: Obligations for employer’s superannuation contributions
RP 17: Tax pooling intermediaries
RP 18: Deposits in tax pooling accounts
RP 19: Transfers from tax pooling accounts
RP 20: Declining, amending, or reversing transfers
RP 21: Refunds from tax pooling accounts
RZ 1: Certain elections to become person with provisional tax liability
RZ 2: Amount of provisional tax based on 1997–98 or earlier tax year
RZ 3: Standard method: 2010–11 to 2012–13 income years
RZ 4: GST ratio method: 2010–11 to 2013–14 income years
RZ 5: Calculating amounts under standard method: 2010–11 to 2012–13 income years
RZ 6: Limits on refunds: transitional dates
RZ 7: Withdrawal income
RZ 8: Payment and rate of withdrawal tax
RZ 9: Relief in certain cases
RZ 10: Recovery of amounts payable to Commissioner
YA 2: Meaning of income tax varied
YA 3: Treatment of qualifying company election tax, FBT, FDP penalty tax, imputation penalty tax, and withdrawal tax
YB 1: What this subpart does
YB 2: Two companies
YB 3: Company and person other than company
YB 4: Two relatives
YB 5: Person and trustee for relative
YB 6: Trustee and beneficiary
YB 7: Two trustees with common settlor
YB 8: Trustee and settlor
YB 9: Settlor and beneficiary
YB 10: Who is a settlor?
YB 11: Trustee and person with power of appointment or removal
YB 12: Partnership and partner
YB 13: Look-through companies and owners of interests
YB 14: Tripartite relationship
YB 15: Exceptions for employee trusts
YB 16: Exceptions for certain trusts and charitable organisations
YB 17: Partnerships: partnership and associate of partner
YB 18: Persons habitually acting together: 1988 version provisions
YB 19: Person and controlled non-profit organisation: 1990 version provisions
YB 20: Some definitions
YB 21: Transparency of nominees
YC 1: Meaning of control
YC 2: Voting interests
YC 3: Market value interests
YC 5: Treatment of special corporate entities
YC 6: Disregarding certain securities
YC 7: When sections YC 8 to YC 19B apply
YC 8: Death of share or option holder
YC 9: Shares or options held by trustees
YC 10: Shareholders holding less than 10% direct interests
YC 11: No look-through rule for companies in certain cases
YC 12: Public unit trusts
YC 13: Corporate spin-outs
YC 14: Disregarding concessionary rules
YC 15: Directors’ knowledge of failure to meet requirements of continuity provision
YC 16: Disregarding market value changes
YC 17: Demutualisation of insurers
YC 18: Reverse takeovers
YC 20: Credit account continuity provisions: excluded fixed rate securities
YD 1: Residence of natural persons
YD 2: Residence of companies
YD 3: Country of residence of foreign companies
YD 4: Classes of income treated as having New Zealand source
YD 5: Apportionment of income derived partly in New Zealand
YD 6: Apportionment of income from sea transport
YD 7: Apportionment of film rental income
YD 8: Apportionment of premiums derived by non-resident general insurers
YD 9: Residence of CTR company shareholders
YD 10: Meaning of CTR holding company
YD 11: Meaning of CTR group member
YE 1: References to balance dates and years
YF 1: General rules for currency conversion
YZ 1: Source rule for interest
ZA 1: Repeals
ZA 2: Consequential amendments to other enactments
ZA 3: Transitional provisions
ZA 4: Saving of binding rulings
ZA 5: Saving of accrual determinations
ZA 6: Comparative tables of old and new provisions
Schedule 1: Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits
Schedule 2: Basic tax rates for PAYE income payments
Schedule 3: Payment of provisional tax and terminal tax
Schedule 4: Standard rates of tax for schedular payments
Schedule 5: Fringe benefit values for motor vehicles
Schedule 10: Straight-line equivalents of diminishing value rates of depreciation
Schedule 11: New banded rates of depreciation
Schedule 12: Old banded rates of depreciation
Schedule 13: Depreciable land improvements
Schedule 14: Depreciable intangible property
Schedule 17: Types and classes of livestock
Schedule 19: Expenditure in avoiding, remedying, or mitigating detrimental effects of discharge of contaminant or making of noise
Schedule 20: Expenditure on farming, horticultural, aquacultural, and forestry improvements
Schedule 24: International tax rules: grey list countries
Schedule 25: Foreign investment funds
Schedule 26: Low tax jurisdictions or territories
Schedule 27: Countries and types of income with unrecognised tax
Schedule 31: Annualised equivalent amount for Part M
Schedule 32: Recipients of charitable or other public benefit gifts
Schedule 48: Enactments repealed
Schedule 49: Enactments amended
Schedule 50: Amendments to Tax Administration Act 1994
Schedule 51: Identified changes in legislation
Schedule 52: Comparative tables of old and rewritten provisions
CB 23B: Land partially disposed of or disposed of with other land
CQ 7: Treatment of attributing interests subject to returning share transfer
CT 6B: Meaning of petroleum mining operations
CW 59B: Income of and distributions by certain international funds
CX 50B: Contributions to retirement savings schemes
CS 10B: Exclusion of permitted withdrawals from KiwiSaver schemes and complying superannuation funds
CB 27B: Entering partners’ livestock income
CB 35: Amounts of income for partners
CW 55B: Amounts of exempt income for partners
CX 62: Amounts of excluded income for partners
DB 51B: Adjustments for leases that become finance leases
DS 2B: Expenditure when film or film right intended for disposal
DV 20: Partners
DO 11B: Entering partners’ livestock deduction
EW 15B: Applying IFRSs to financial arrangements
EW 15C: Preparing and reporting methods
EW 15D: IFRS financial reporting method
EW 15E: Determination alternatives
EW 15F: Expected value method
EW 15G: Modified fair value method
EW 15H: Mandatory use of some determinations
EW 15I: Mandatory use of yield to maturity method for some arrangements
RA 6B: Withholding and payment obligations for retirement scheme contributions
RA 24: Application of other provisions for purposes of RSCT rules
RF 16: Relationship with RSCT rules
OB 7B: ICA payment of qualifying company election tax
OB 7C: ICA expenditure on research and development
OK 4B: MACA expenditure on research and development
OP 11B: Consolidated ICA expenditure on research and development
OZ 7: Memorandum accounts in transitional period
OZ 8: Attaching imputation credits: maximum permitted ratio
OZ 9: Benchmark dividends: ratio change
OZ 10: Modifying ratios for imputation credits
OZ 11: Tax credits for imputation credits
OZ 12: Tax credits for non-resident investors
OZ 13: Fully credited dividends: modifying actual ratio
OZ 14: Dividends from qualifying companies
OZ 15: Attaching imputation credits and notional distributions: modifying amounts
OZ 16: BETA reductions
OZ 17: CTRA reductions
EW 25B: Consistency of use of IFRS method
EW 46B: Consideration when party changes from fair value method
MB 6: Treatment of distributions from retirement savings schemes
MD 16: Additional parental tax credit abatement amount for lump sum if 70-day period crosses 2 tax years
ME 3: Meaning of net family scheme income
MK 9: Eligibility requirements
MK 10: Amount of credit
MK 11: When tax credits arise
MK 12: Using tax credits
MK 13: When short payment and unpaid compulsory employer contributions found after tax credit used
MK 14: Employees opting out
MK 15: Groups of persons
MK 16: Private domestic workers
RH 1: RSCT rules and their application
RH 2: Retirement scheme contributions
RH 4: Retirement scheme contributors
RH 5: Calculating amounts of tax for retirement scheme contribution
RH 6: Calculating amounts of tax on failure to withhold
LE 7B: Credit of RSCT for imputation credit
LO 2B: Credit of RSCT for Maori authority credit
HL 5B: Meaning of investor and portfolio investor class
HL 5C: Income interest requirement
HD 20B: General partners and partners carrying on with or managing business involving absentees
HZ 3: Special partnerships: transition into limited partnerships and limited partnerships deduction rules
HZ 4: Overseas limited partnerships: transition into limited partnerships deduction rules
Schedule 21: Expenditure and activities related to research and development
GB 50: Arrangements involving partners and owners
FA 11B: Adjustments for certain operating leases
EX 37B: Share in grey list company acquired under venture investment agreement
EY 43B: Policyholder income formula: FDR adjustment
EY 43C: Policyholder income formula: PILF adjustment
EZ 32B: Transitional rule for IFRS reporting
70: Auditor-General is auditor of council-controlled organisations
95: Annual plan
98: Annual report
99: Audit of information in annual report and summary
100: Balanced budget requirement
101: Financial management
102: Funding and financial policies
103: Revenue and financing policy
109: Rates remission policy
110: Rates postponement policy
111: Information to be prepared in accordance with generally accepted accounting practice
187: Recovery of cost of works by local authority
188: Liability for payments in respect of private land
246: Entitlement to infringement fees
259: Regulations
290: Development contributions
MF 4B: Calculation of instalments: 1 April 2008 to 30 September 2008
MF 4C: Calculation of instalments: 1 October 2008 to 31 March 2009
CW 55BA: Tertiary education institutions and subsidiaries
LB 7: Tax credits related to personal service rehabilitation payments: providers
LB 8: Tax credits related to personal service rehabilitation payments: payers
CB 36: Disposal of emissions units
CW 3B: Pre-1990 forest land units: emissions trading scheme
CX 48B: Issue of post-1989 forest land units
DB 60: Acquisition of emissions units
DB 61: Surrender of certain emissions units for post-1989 forest land emissions
GC 4B: Disposals of ETS units at below market value
RZ 5B: Standard method: new personal tax rate persons from 1 October 2008 to end 2009–10 income year
RZ 5C: GST ratio method: new personal tax rate persons from 1 October 2008 to end 2009–10 income year
LC 13: Tax credits for independent earners
DB 62: Deduction for legal expenses
112: Obligation to pay rent and royalties deemed condition of consent
263: Remuneration of Environment Commissioners, Deputy Environment Commissioners, and special advisors
342: Fines to be paid to local authority instituting prosecution
343A: Infringement offences
343D: Entitlement to infringement fees
359: Regional councils to pay rents, royalties, and other money received into Crown Bank Account
433: Collection of water management charges
478: Interpretation
1: Title and commencement
2: Interpretation
DB 10B: Interest or expenditure connected to stapled debt security
DB 60B: Liabilities for emissions
DF 5: Government funding additional to government screen production payments
DT 1A: Ring-fenced allocations
DV 4B: Carry forward of expenditure by member funds investing in portfolio investment entities
DW 4: Deduction for general insurance outstanding claims reserve
CC 8B: Certain commercial bills: non-resident holders
EC 26B: Entering partners' cost base
ED 1B: Valuation of emissions units issued for zero price
CO 1: Income from voluntary activities
CR 4: Income for general insurance outstanding claims reserve
CW 17B: Relocation payments
CW 17C: Payments for overtime meals and certain other allowances
CW 62B: Voluntary activities
38: Application of assessments under Income Tax Act 1976 or Tax Administration Act 1994
EJ 12B: Petroleum development expenditure: reserve depletion method
EJ 13B: Dry well drilled
EJ 13C: Well not producing
39: Position where income not readily ascertainable
CX 48C: Government funding additional to government screen production payments
CX 48D: Tax credits for expenditure on research and development
CX 51B: Disposal of pre-1990 forest land emissions units
YC 18B: Corporate reorganisations not affecting economic ownership
YZ 2: Saving of effect of section 394L(4A) of Income Tax Act 1976
69: Duty to make assessment
EX 18A: Scheme for finding person's attributed CFC income or loss
81: Notification requirements of parent
FA 2B: Stapled debt securities
EX 20B: Attributable CFC amount
EX 20C: Net attributable CFC income or loss
EX 20D: Adjustment of cost fraction for excessively debt funded CFC
EX 20E: Relative debt-asset ratio for CFC
EX 21B: Non-attributing active CFCs
EX 21C: Applicable accounting standards for section EX 21E
EX 21D: Non-attributing active CFC: default test
EX 21E: Non-attributing active CFC: test based on accounting standard
94: Determination of objection not to affect other assessments or decisions
102: Appeals against decisions of Commissioner
FE 31B: Worldwide group for excess debt outbound companies
FE 31C: CFCs in worldwide group for natural persons or trustees described in section FE 2(1)(g)
128: Debt due to the Crown
131: Social security beneficiaries to pay financial support by automatic deduction
135G: Discretionary relief if serious hardship
135O: Refunds paid out of Crown Bank Account without further appropriation
143: Payment of voluntary agreement child support to receiving carers who are UCB beneficiaries
167: Deductions to be held on trust
GB 15B: Supplies affecting default test for non-attributing active CFC
GB 15C: Arrangements related to accounting test for non-attributing active CFC
GZ 2: Arrangements involving cancellation of conduit tax relief credits
HA 8B: No CFC income interests or FIF direct income interests of 10% or more
OB 9B: ICA attributed PIE income with imputation credit
181: Application of tax overpayments
208: Offences
EX 66B: Entities ceasing to be FIFs
EZ 52B: Consistency of use of IFRS method: Determination G3 change allowed
216B: Transfer of refund
216C: Form of request for transfer of refund
216D: Commissioner must transfer refund
220: Evidentiary certificates by Commissioner
HR 9: Debt funding special purpose vehicles are transparent if election made by originator
HR 10: What happens when vehicle stops being transparent debt funding special purpose vehicle?
IQ 2B: Effect of attributed CFC net loss and FIF net loss from before first affected year
248: Incomes wholly exempt from tax
249: Interpretation of term pay-period taxpayer
OE 16B: Company with credit balance at beginning of first affected income year
OK 14B: MACA refund of tax credit
LH 14B: Recovery of overpaid tax credit
LJ 8: Repaid foreign tax: effect on FDP liability
LK 5B: Credits from tax year before first affected year
OP 108B: Consolidated BETA group with credit balance at beginning of first affected income year
MZ 3: Exclusions from determination of family scheme income
RF 12B: Interest derived jointly with residents
RF 12C: Amount derived from non-resident life insurer becoming resident
RP 17B: Tax pooling accounts and their use
RZ 11: Refunds for life insurers
128: Levies
HZ 7: Saving of binding rulings relating to settlements on trusts
IQ 1B: Losses carried forward to tax year
RE 10B: Amounts withheld from distributions to holders of FIF attributing interests
LD 4: Tax credits for payroll donations
LD 5: Calculating amount of tax credit and filing particulars
LD 6: When donation is paid to ineligible recipient
LD 7: When donation returned to person
LD 8: Meaning and ranking of payroll donation
RD 13B: Adjustments for payroll donations
RF 11B: Dividends paid by companies in certain situations
172ZH: Amendment to Public Finance Act 1989
147O: Enforcement of fines, costs, and expenses
HM 1: Outline of subpart and relationship with other Parts
HM 2: What is a portfolio investment entity?
HM 3: Foreign PIE equivalents
HM 4: Who is an investor?
HM 5: What is an investor class?
HM 6: Intended effects for multi-rate PIEs and investors
HM 7: Requirements
HM 8: Residence in New Zealand
HM 9: Collective schemes
HM 10: Exclusion: life insurance business
HM 12: Income types
HM 13: Maximum shareholdings in investments
HM 14: Minimum number of investors
HM 16: Associates combined
HM 17: Same rights to all investment proceeds
HM 18: Requirements for listed PIEs: unlisted companies
HM 19: Requirements for listed PIEs: fully crediting distributions
HM 20: Re-entering as PIE: 5-year rule
HM 21: Exceptions for certain investors
HM 22: Exceptions for certain funds
HM 23: Exceptions for foreign PIE equivalents
HM 24: Immediate loss of PIE status
HM 25: When entity no longer meets investment or investor requirements
HM 26: Starting life insurance business
HM 27: When multi-rate PIE no longer meets investor interest adjustment requirements
HM 28: When listed PIE no longer meets requirements
HM 29: Choosing to cancel status
HM 30: When foreign PIE equivalent no longer meets requirements
HM 31: Rules for multi-rate PIEs
HM 32: Rules for and treatment of investors in multi-rate PIEs
HM 33: Proxies for PIE investors
HM 34: Attribution periods
HM 35: Determining net amounts and taxable amounts
HM 36: Calculating amounts attributed to investors
HM 37: When income cannot be attributed
HM 38: When superannuation fund investor has conditional entitlement
HM 39: New investors in existing investor classes
HM 40: Deductions for attributed PIE losses for zero-rated and exiting investors equal to amount attributed
HM 41: Options for calculation and payment of tax
HM 42: Exit calculation option
HM 43: Quarterly calculation option
HM 44: Provisional tax calculation option
HM 45: Voluntary payments
HM 47: Calculation of tax liability or tax credit of multi-rate PIEs
HM 48: Adjustments to investor interests or to distributions
HM 49: Tax credits: when sections HM 50 to HM 55 apply
HM 50: Attributing credits to investors
HM 51: Use of foreign tax credits by PIEs
HM 52: Use of foreign tax credits by zero-rated and certain exiting investors
HM 53: Use of tax credits other than foreign tax credits by PIEs
HM 54: Use of tax credits other than foreign tax credits by investors
HM 55: Tax credits for losses
HM 56: Prescribed investor rates: schedular rates
HM 57: Prescribed investor rates for certain investors: 0%
HM 58: Transition of rate for certain investors
HM 59: Prescribed investor rates for certain investors: 0%
HM 60: Notified investor rates
HM 61: Certain exiting investors zero-rated
HM 62: Exit levels for investors
HM 63: Exit periods
HM 64: Use of investor classes’ losses
HM 65: Use of land losses of investor classes
HM 66: Formation losses carried forward to tax year
HM 67: Formation losses carried forward to first quarter
HM 68: When formation losses carried forward are less than 5% of formation investment value
HM 69: When formation losses carried forward are 5% or more of formation investment value: 3-year spread
HM 70: Maximum amount of formation losses allocated by multi-rate PIEs to investor classes
HM 71: Choosing to become PIE
HM 72: When elections take effect
HM 73: Transition: provisional tax
HM 74: Transition: entities with non-standard income years
HM 75: Transition: treatment of shares held in certain companies
HM 76: Transition: FDPA companies
CX 56B: Distributions to investors in multi-rate PIEs
CX 56C: Distributions to investors by listed PIEs
CZ 9B: Available capital distribution amount: 1988 to 2010
HZ 5: Transitional provisions for PIE rules
HZ 6: Saving of binding rules relating to portfolio investment entities
Schedule 6: Prescribed rates: PIE investments and retirement scheme contributions
Schedule 29: Portfolio investment entities: listed investors
MF 4D: Calculation of instalments: 1 April 2010 to 30 September 2010
MF 4E: Calculation of instalments: 1 October 2010 to 31 March 2011
CG 8: Capital contributions
DB 64: Capital contributions
55: Exemption from levy
EZ 63: Disposal and acquisition upon entry
OZ 18: Credit-back of PCA balance
63: Chief executive may obtain information in order to assess amount of levy payable
389: Fines to be paid to territorial authority or regional authority instituting prosecution
428: Validation of accumulation of levy
CW 59C: Life reinsurance claims from reinsurer outside New Zealand
DR 4: Life insurers' claims
EZ 53: How expected death strain is calculated
EZ 54: Expected death strain formulas
EZ 56: Expected death strain formula (life): when annuity payable on death
EZ 58: Expected death strain formula (life): when partial reinsurance exists
EZ 59: Meaning of actuarial reserves
EZ 61: Allowance for cancelled amount: spreading
EZ 62: Reinsurance transition: life financial reinsurance may be life reinsurance
LA 8B: General rules particular to life insurers
LE 2B: Use of remaining credits by life insurer on policyholder base
IT 2: Cancellation of life insurer's tax loss when allowed into policyholder base
OB 3B: General rule for life insurer's policyholder base
OB 35B: ICA debit for transfer from tax pooling account for policyholder base liability
OC 2B: General rule for life insurer's policyholder base
OP 33B: Consolidated ICA debit for transfer from tax pooling account for policyholder base liability
81: Due date for terminal payment
86: Interim payments to be paid in same manner as provisional tax
162: Certain offence provisions in Tax Administration Act 1994 apply to borrowers
Schedule 4: Application of provisional tax rules for purposes of section 86
CD 34B: Distributions to members of co-operative companies
CX 51C: Disposal of fishing quota emissions units
YF 2: Other rules for currency conversion: approved alternatives
HA 11B: When requirements no longer met: LAQCs
HR 9B: Bankruptcy-remote property during application of section HR 9
OB 72B: Limit on using entitlement to refund after joining wholly-owned group
OE 11B: Company with debit balance, including debits from conduit relief, in some income years
OP 104B: Consolidated BETA group with debit balance, including debits from conduit relief, in certain income years
GC 3B: Disposals of emissions units
EZ 52C: Change of spreading method: Determination G22 to Determination G22A
EZ 52D: Base price adjustment: financial arrangements to which Determination G22 and Determination G22A applied
HM 42B: Part-year tax calculations for PIEs under the exit calculation option for the 2010–11 tax year
309: Conspiring to prevent collection of rates or taxes
101A: Financial strategy
259A: Levy to fund rules for performance measures
259B: Power to refund levy
HM 35B: Treatment of certain provisions made by multi-rate PIEs
OZ 7B: Maori authority credit ratios for transitional period
RZ 5D: Standard method or GST method: transition for Maori authorities
HL 19B: Treatment of certain provisions made by portfolio tax rate entity
MB 7: Family scheme income of settlor of trust
MB 8: Family scheme income from fringe benefits: controlling shareholders
MB 9: Family scheme income from deposits in main income equalisation accounts
MB 10: Family scheme income from certain pensions and annuities
MB 11: Family scheme income from amounts derived by dependent children
MB 12: Family scheme income from non-residents' foreign-sourced income
MB 13: Family scheme income from other payments
HB 13: LTC elections
HB 1: Look-through companies are transparent
HB 2: Previous income and expenditure or loss
HB 5: Disposal of owner’s interests
HB 10: Disposal of livestock
HB 4: General provisions relating to disposals
HB 12: Limitation on deductions by owners of look-through companies: carry-forward
HB 11: Limitation on deductions by persons with interests in look-through companies
CX 63: Dividends derived after company ceased to be look-through company
CB 32B: Owners of look-through companies
CB 32C: Dividend income for first year of look-through company
DB 65: Allowance for certain commercial buildings
DC 3B: Payments to working owners
DV 21: Losses for QCs entering partnership regime
DV 22: Owners of look-through companies
DV 23: Losses for QCs entering look-through companies rules
DV 24: Losses for QCs becoming sole traderships
FB 10B: Look-through companies
GB 25B: Excessive effective look-through interests
HA 7B: Grandparenting requirement
HA 33B: Transitional rules for look-through companies, partnerships, and sole traderships
HB 3: Loss balances extinguished
HB 6: Disposal of trading stock
HB 7: Disposal of depreciable property
HB 8: Disposal of financial arrangements and certain excepted financial arrangements
HB 9: Disposal of short-term agreements for sale and purchase
HZ 4B: Qualifying companies: transition into partnership
HZ 4C: Qualifying companies: transition into look-through companies
HZ 4D: Qualifying companies: transition into sole traderships
Schedule 38: Acts exempting income from tax: income included in family scheme income
Schedule 39: Items for purposes of definition of special excluded depreciable property
113R: Taxes and duties
131: Exemptions from stamp duties
31: Entitlement to infringement fees
CZ 23: Insurance or compensation for buildings replaced as revenue account property affected by Canterbury earthquakes
CZ 24: Employee benefits for Canterbury earthquake relief: not fringe benefits
GZ 3: Donations of trading stock for relief of Canterbury earthquakes
CG 5B: Receipts from insurance, indemnity, or compensation for interruption or impairment of business activities
CW 1B: Treaty of Waitangi claim settlements: rights to take timber
DB 3B: Use of money interest
DB 4B: Fees to purchase funds in tax pooling accounts
DB 54B: Expenditure incurred by foreign investment PIEs
DP 9B: Treaty of Waitangi claim settlements: rights to take timber
DZ 19: Attributed CFC loss carried back under section EZ 32C
EZ 23B: Property acquired after depreciable property affected by Canterbury earthquakes
EZ 32C: Treatment in section EX 20C of currency effects on CFC's borrowing
HM 19B: Modified rules for foreign investment zero-rate PIEs
HM 19C: Modified rules for foreign investment variable-rate PIEs
HM 35C: Determining amounts for notified foreign investors
HM 44B: NRWT calculation option
HM 55C: Modified source rules
HM 55D: Requirements for investors in foreign investment PIEs
HM 55E: Changes in status of investors in foreign investment PIEs
HM 55F: Treatment of income attributed to notified foreign investors
HM 55G: Allowable amounts and thresholds for income with New Zealand source
HM 55H: Treatment when certain requirements for foreign investment PIEs not met
HM 71B: Choosing to become foreign investment PIE
IQ 1A: When this subpart applies
OK 6B: MACA attributed PIE income with imputation credit
RP 19B: Transfers for certain expected tax liabilities
YD 3B: Crown
YZ 3: Saving effect of section DF 5 of Income Tax Act 1994
HM 57B: Prescribed investor rates for new residents
EX 67B: Revaluation of inherited interests in grey list companies
FE 6B: Alternative apportionment of interest by some excess debt entities
FE 12B: Calculations for group for test and apportionment using interest-income ratio
FE 36B: Identifying members of New Zealand banking group: Crown-owned, no interest apportionment
CZ 23: Employee benefits for Canterbury earthquake relief: exempt income
CW 55BB: Minors' income, to limited extent
YC 5B: Treatment of mixed-ownership enterprises
CD 7B: Shares issued under profit distribution plans
CD 23B: Returns of capital: shares repurchased under profit distribution plans
CZ 25: Land and buildings as revenue account property affected by Canterbury earthquakes and replaced—insurance or compensation, Government purchase
CZ 26: Land and buildings affected by Canterbury earthquakes—sections CB 9 to CB 11 and CB 14 overridden for Crown purchases
DB 40B: Expenditure in unsuccessful development of software
DZ 20: Expenditure incurred while income-earning activity interrupted by Canterbury earthquake
ED 3: Part-year tax calculations for transfers: general insurance OCR
EX 73: Election that CFC not non-attributing active CFC or FIF not non-attributing active FIF
EZ 23C: Insurance for Canterbury earthquake damage of property: treatment as disposal and reacquisition
EZ 23E: Item treated as available for use if access restricted due to Canterbury earthquake
EZ 23F: Insurance for Canterbury earthquake damage causing disposal: optional timing rule for income, deductions
EZ 23G: Insurance for repairs of Canterbury earthquake damage: optional timing rule for income, deductions
EZ 32D: Value of asset fraction: CFC with excessive debt funding and loan entered before 21 June 2012
EZ 32E: Change in section EX 20B for income of CFC insurer: interest on terminal tax
FZ 7: Valuation of group assets: insurance proceeds from Canterbury earthquake
HM 6B: Optional look-through rules for certain PIEs
YC 19B: Treatment when certain trusts terminated
258W: Recovery of expenses from local authority
HM 55FB: Notified foreign investors and tax credits for supplementary dividends
CW 29B: Amounts from Australian complying superannuation schemes reinvested in KiwiSaver schemes
CC 1B: Consideration relating to grant, renewal, extension, or transfer of leasehold estate or licence
CC 1C: Consideration for agreement to surrender leasehold estate or terminate licence
CD 29B: Issues to shareholders of rights to subscribe for or sell back shares
CV 18: Hedging of currency movements in Australian non-attributing shares and attributing FDR method interests
CW 8B: Certain amounts derived from use of assets
CW 65: New Zealand Railways Corporation restructure: exempt income
CX 33B: Benefits for members of Parliament
DA 5: Treatment of expenditure for commercial fit-out
DB 20B: Consideration for agreement to grant, renew, extend, or transfer leasehold estate or licence
DB 20C: Consideration for agreement to surrender leasehold estate or terminate licence
DG 1: What this subpart does
DG 2: Application of this subpart
DG 3: Meaning of asset for this subpart
DG 4: Meaning of private use for this subpart
DG 5: Meaning and treatment of interest expenditure for this subpart
DG 6: Associated persons: company rule modified
DG 7: Expenditure related to income-earning use
DG 8: Expenditure limitation rule
DG 9: Apportionment formula
DG 10: Interest expenditure rules
DG 11: Interest expenditure: close companies
DG 12: Interest expenditure: group companies
DG 13: Interest expenditure: corporate shareholders
DG 14: Interest expenditure: non-corporate shareholders
DG 15: Quarantined expenditure rules
DG 16: Quarantined expenditure when asset activity negative
DG 17: Allocation of amounts quarantined under section DG 16
DG 18: Quarantined expenditure: group companies and shareholders
DG 19: Allocation of amounts quarantined under section DG 18
DG 20: When income cannot be separately attributed
DG 21: Opting out of treatment under this subpart
DG 22: Application of rules to part years
DV 25: Hedging of currency movements in Australian non-attributing shares and attributing FDR method interests
DZ 21: Transfer in 2013–14 income year of assets to which subpart DG applies
EC 4B: Compulsory use of herd scheme method for associated persons
EC 4C: Value and timing of transfers
ED 4: Valuation of certain excepted financial arrangements denominated in foreign currency
EI 4B: Consideration for agreement to grant, renew, extend, or transfer leasehold estate or licence
EM 1: Australian non-attributing shares and attributing FDR method interests
EM 2: Who does this subpart apply to?
EM 3: What hedges does this subpart apply to?
EM 4: Elections
EM 5: Fair dividend rate hedge portions: hedge-by-hedge methods
EM 6: Income and expenditure for fair dividend rate hedge portions
EM 7: Quarterly test of fair dividend rate hedge portions
EM 8: Some definitions
EZ 64: New Zealand Railways Corporation restructure: purpose and initial amounts for tax purposes
EZ 65: Expenditure or loss incurred, and amounts derived
EZ 66: Prepayments
EZ 67: Leased assets
EZ 68: Definitions
IQ 2C: Effect of FIF net loss if attributed FIF income method not available
YC 18C: Railways restructure not affecting Crown economic ownership
CW 55BAB: Rebate of fees paid by FIF
CZ 27: Prior bad debt deductions clawback
201: Funding levy
EZ 23BB: Interest in property acquired after depreciable property affected by Canterbury earthquakes
MB 7B: Family scheme income from employment benefits: employees not controlling shareholders
EZ 32F: Applicable accounting standard for section EX 21E: former generally accepted accounting practice without IFRS
CD 36B: Foreign superannuation withdrawals and pensions from foreign superannuation scheme
CF 3: Withdrawals from foreign superannuation scheme
CV 19: Additional income for certain imputation credits
CW 28B: Foreign superannuation withdrawal in initial period of residency
CW 28C: Foreign superannuation withdrawal exceeding given amount
CZ 21B: Optional treatment of withdrawals from foreign superannuation schemes not included in return or assessed before 1 April 2014
CZ 28: Transitional provision for mineral mining: previously appropriated mining expenditure
EJ 20B: Certain mining expenditure spread over assumed life of mine
EJ 20C: Length of spreading period
EJ 20D: Measurement of assumed life of mine and application to rate
EJ 20E: Certain mining expenditure spread on basis of units of production
EX 42B: Interests in foreign superannuation scheme other than FIF superannuation interests
EZ 69: IFRS financial reporting method: interest-free and low-interest loans
LE 8B: Dividends from certain FIF interests
LU 1: Tax credits for mineral miners
136: Application of penalties recovered
Schedule 33: Default fractions of foreign superannuation withdrawals
207F: Shareholders may request copy of financial statements prepared for tax purposes
207X: Interpretation in this subpart
207ZB: Payment of infringement fee
CB 15B: When land acquired
CG 2B: Remitted amounts on discharge from bankruptcy
CG 2C: Remitted and other amounts: companies in liquidation
CG 2D: Remitted and other amounts: companies leaving groups
CG 2E: Remitted and other amounts: income apportionment
CG 7B: Disposals or applications after earlier deductions
CW 17CC: Payments for distinctive work clothing
CW 42B: Community housing trusts and companies
CZ 29: Accommodation expenditure: Canterbury earthquake relief
CZ 30: Transitional provision: application of certain accommodation provisions
CZ 31: Accommodation expenditure: New Zealand Defence Force
CZ 32: Treatment of certain petroleum storage facilities
DB 40BA: Expenses in application for plant variety rights
DB 63: Expenses in paying dividends
DB 63B: Periodic company registration fees
DB 63C: Meetings of shareholders
EW 33B: Foreign ASAPs: designated FX hedges
EW 33C: Consideration in foreign currency: some agreements for sale and purchase
EZ 75: Consideration for property or services: IFRS foreign ASAPs before 2014–15 income year
EZ 76: Consideration for property or services: non-IFRS foreign ASAPs before 2014–15 income year
EZ 77: Substituting debentures repeal: transitional rules
HR 11: Non-exempt charities: initial tax base
HR 12: Non-exempt charities: treatment of tax-exempt accumulations
RE 18B: Capital value increase under inflation-indexed instruments: RWT cap
CW 40B: Te Urewera Board
48M: Local boards funding policy
93C: Content of consultation document for adoption of long-term plan
201A: Schedule of assets for which development contributions will be used
95E: Relationship between specified pay deduction and minimum wage
35A: Living allowance
CE 1B: General rule: accommodation provided by employers
CE 1C: Exception: overseas accommodation
CE 1D: Exception: accommodation provided by Defence Force
CE 1E: Exception: accommodation provided to ministers of religion
CW 16B: Accommodation expenditure: out-of-town secondments and projects
CW 16C: Time periods for certain accommodation expenditure
CW 16D: Accommodation expenditure: conferences and overnight stays
CW 16E: Accommodation expenditure: new employees
CW 16F: Accommodation expenditure: multiple workplaces
CW 17CB: Payments for certain work-related meals
FE 31D: Worldwide group for entity controlled by non-resident owning body or trustee
GB 51: Proportionality between amount of debt and ownership interests
215: Regulations relating to levies
166A: Principles of financial responsibility in relation to Accounts
336A: Repeal of and amendments to provisions relating to residual levies for Work Account
336B: Repeal of and amendments to provisions relating to residual levies for Motor Vehicle Account
CB 6A: Disposal within 2 years: bright-line test for residential land
CB 16A: Main home exclusion for disposal within 2 years
DB 18A: Ring-fenced allocations: disposal of residential land within 5 years
DB 18AB: Deduction cap: disposal of residential land within 5 years to associated persons
FB 3A: Residential land
FC 9: Residential land transferred to executor, administrator, or beneficiary on death of person
GB 52: Arrangements involving residential land: companies’ shares
GB 53: Arrangements involving residential land: trusts
FB 1B: Meaning of settlement of relationship property and property
FB 1C: Obligations for periods before and from transfer of property
DB 22B: Amounts paid for commercial fit-out for building
EE 18B: Cost: some depreciable intangible property
CZ 33: Transitional exception for accommodation provided to ministers of religion
EZ 32G: Person deriving pension from foreign superannuation scheme and returning as income before 1 April 2014
Schedule 34: Community housing trusts and companies: income and assets of beneficiaries and clients
RZ 12: Adjustments to interest in requests made after commencement
CG 7C: Disposal or rerecognition of derecognised non-depreciable assets
DV 26: Deduction for reinstatement of R&D tax losses
EE 34B: Annual rate for design registrations
EZ 69B: IFRS financial reporting method: equity or other comprehensive income
LB 4B: Tax credit for R&D tax losses
MX 1: When subpart applies
MX 2: Corporate eligibility criteria
MX 3: Wage intensity criteria
MX 4: R&D loss tax credits
MX 5: Cancellation of R&D tax losses
MX 6: Deduction if increase in basic tax rate for company
MX 7: Reinstatement of R&D tax losses and R&D repayment tax
OB 47B: Tax paid by recipients of R&D loss tax credits
Schedule 22: Proscribed R&D activities
5: Guide to this Act
8: Determinations person is single or in de facto relationship
11: Transitional, savings, and related provisions
112: Beneficiary must supply tax file number
140: Persons subject to work-test obligations
154: Deemed failure to comply with work-test obligation
180: Meaning of rate
194: Additional reduction in certain cases
349: Interpretation
350: MSD may pay tax on main benefit other than by tax deduction from source deduction payment
351: Status of amount for income tax paid by MSD
352: Recovery amount paid in excess of amount properly payable
385: MSD may use mutual assistance provisions to exchange information
387: Prosecutions and debt recovery proceedings: representation and fees
453: Orders in Council: mandatory annual CPI adjustment of rates of certain benefits
EX 52A: Fair dividend rate method: use of different forms
EZ 70: Insurance for Canterbury earthquake damage of property: treatment as disposal and reacquisition
EZ 71: Insurance for Canterbury earthquake damage of property: limit on depreciation recovery income
EZ 72: Item treated as available for use if access restricted due to Canterbury earthquake
EZ 73: Insurance for Canterbury earthquake damage causing disposal: optional timing rule for income, deductions
EZ 74: Insurance for repairs of Canterbury earthquake damage: optional timing rule for income, deductions
GB 15BA: CFC income or loss: arrangements for inclusion of CFC in test group
27B: When entity qualifies to be listed as charity
27D: Commissioner may list tax charities even if no application made
YA 4: General rules for giving information or communicating matters
YZ 4: Saving of effect of certain terms defined in Canterbury Earthquake Recovery Act 2011
RA 6C: Withholding and payment obligations for residential land
RL 3: Associated persons: who must pay, and how?
RL 2: Vendors: who must pay, and how?
LB 6B: Tax credits for RLWT
RL 5: Paying RLWT
RL 4: How much RLWT?
RL 6: Commissioner repaying RLWT
RL 1: Residential land withholding tax
237C: Postponement of fees
CH 11: Te Awa Tupua and Te Pou Tupua
CW 40C: Te Pou Tupua
CB 15C: Council-controlled organisations and other companies
CX 19B: Transport in vehicle other than motor vehicle
DV 18B: Cost base for shares when debt remitted within economic group
EW 46C: Consideration when debt remitted within economic group
EY 16B: Policyholder base allowable deductions: consideration for investment management services
EY 19B: Shareholder base income: consideration credited for investment management services
EZ 23BC: Property acquired after depreciable property affected by Hurunui/Kaikōura earthquakes
EZ 78: Insurance for Hurunui/Kaikōura earthquake damage of property: treatment as disposal and reacquisition
EZ 79: Insurance for Hurunui/Kaikōura earthquake damage of property: limit on depreciation recovery income
FC 10: Transfers from person to Official Assignee under Insolvency Act 2006
FG 1: When this subpart applies
FG 2: Notional loans
FG 3: Notional interest
IA 3B: Tax losses and procedures under Insolvency Act 2006
MB 14: Remission income of discharged bankrupt excluded
MD 12B: Additional parental tax credit amount included in lump sum if 70-day period crosses 2 tax years
OB 19B: ICA transfer to loss-using group company
OB 46B: ICA transfer from group company to loss-using group company
OB 83: Group companies transferring imputation credits with transfer of tax loss
OB 84: When and how group company transferring tax loss makes election
RD 3B: Shareholders who are employees, for some companies: income other than PAYE
RD 3C: Shareholders who are employees, for some companies: PAYE and income other than PAYE
RF 2B: Non-resident financial arrangement income: outline and concepts
RF 2C: Meaning of non-resident financial arrangement income
RF 12D: Determining amount of non-resident financial arrangement income
RF 12E: When non-resident financial arrangement income treated as paid
RF 12F: Adjustments: first year additional amounts
RF 12G: Choosing to treat income as non-resident financial arrangement income
RF 12H: Meaning of related-party debt
RF 12I: Concepts used for definition of related-party debt
RF 12J: Treatment of certain payments made under indirect associated funding arrangements
RZ 13: Treatment of prepayments
36AAA: Criteria for fixing administrative charges
360F: Regulations relating to administrative charges and other amounts
RD 7B: Treatment of employee share schemes
DB 18AA: Square metre rate method
DE 2B: Election to use kilometre rate method or costs method
RD 10B: Amounts of tax for schedular payments
CG 9: Recovery of deductions for aircraft engine overhaul
CZ 34: Income arising from tax accounting provision for aircraft engine overhauls
DW 5: Aircraft operators: aircraft engines and aircraft engine overhauls
DW 6: Aircraft operators: payments and adjustments under finance leases
DZ 22: Aircraft maintenance: aircraft engines acquired before 2017–18 income year
DZ 23: Aircraft maintenance: tax accounting provisions for expenditure incurred after 2016–17 income year
EJ 24: Allocation of expenditure on aircraft engine overhauls
EJ 25: Allocation of expenditure on aircraft engine overhauls: election by IFRS user
EJ 26: Allocation of expenditure on aircraft engine overhauls: election by operator of single aircraft
EJ 27: Disposal of aircraft engine or aircraft
EW 49B: Guarantees for associated persons
EZ 23BA: Aircraft acquired before 2017–18 income year: adjusted tax value, base value, reduced; total deductions increased
FO 21: When amalgamating companies are parties to financial arrangements: economic groups
HZ 4E: Transition out of LTC regime for Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017
HZ 8: Retrospective transitional provision for market valuation under section HB 4
RE 14B: Combined cash and non-cash dividends
134A: Method of payment
CZ 35: Amounts derived by Te Kōwhatu Tū Moana
CZ 35: Treatment of backdated payments for social rehabilitation: 2008–09 to 2017–18 income years
RZ 15: Treatment of certain refunds made on income statements: 1 April 2008 to 31 March 2019
RZ 16: Treatment of certain refunds not paid within 4-year period: 1 April 2008 to 31 March 2013
CW 52B: Disability support services
CZ 25B: Land and buildings as revenue account property affected by Hurunui/Kaikōura earthquakes and replaced—insurance or compensation
CB 15D: Kāinga Ora–Homes and Communities and wholly-owned group
YZ 5: New Zealand Memorial Museum Trust — Le Quesnoy: sunset
CG 8B: Recoveries after deductions for high-priced bloodstock removed from New Zealand
EC 39B: Stud-founding bloodstock and related terms
EC 47B: Removal of high-priced bloodstock from New Zealand after earlier deductions
EZ 6B: National minimum price threshold for 2019 calendar year
CG 8C: Recoveries after deductions for high-priced bloodstock disposed of to non-residents
EC 47C: When prospective breeders treated as being in breeding business
EC 47D: Change of prospective bloodstock breeders’ expectation or intention after earlier deductions
EC 47E: Prospective breeders commencing actual breeding businesses
CW 38B: Public purpose Crown-controlled companies
EW 33D: Foreign ASAPs: contingencies for business combinations
HR 9BA: Elections to treat debt funding special purpose vehicles as transparent
HZ 9: Elections to treat existing debt funding special purpose vehicles as transparent
EZ 82: Transfers of deposits when adverse event income equalisation accounts abolished
HZ 10: What happens when election is made under section HZ 9?
GB 55: Arrangements involving tax credits for charitable or other public benefit gifts
RD 8B: Treatment of PAYE-related overpayments
LY 1: Research and development tax credits
LY 2: Key terms
LY 3: When this subpart applies
LY 4: Calculation of tax credit
LY 5: Eligible research and development expenditure
LY 6: Contracted research and development expenditure
LY 7: Foreign research and development expenditure
LY 8: Carry forward for remaining research and development tax credits
LY 9: Orders in Council
LY 10: Evaluation
OB 9C: ICA credit for research and development tax credit
OK 6C: MACA research and development tax credit
OP 11C: Consolidated ICA credit for research and development tax credit
Schedule 21: Excluded activities for research and development activities tax credits
Schedule 21B: Expenditure or loss for research and development tax credits
GB 56: Arrangements involving research and development tax credits
402: Validation of fee used to recover costs of Registrar of New Zealand Business Numbers
CX 54B: Transfers of emissions units under certain excepted financial arrangements
CZ 36: Treatment of backdated payments for social rehabilitation: 2008–09 to 2017–18 income years
DB 17B: Transfers of emissions units under certain excepted financial arrangements
MB 12B: Family scheme income from trusts, not being beneficiary income, and where recipient not settlor
OB 78B: Co-operative companies attaching imputation credits to cash distributions to groups
EL 1: Outline of subpart: general
EL 2: Outline of subpart: specific provisions
EL 3: Definitions for this subpart
EL 4: Allocation of deductions for loss-making residential rental properties
EL 5: When residential portfolios sold
EL 6: Choosing to apply rules on property-by-property basis
EL 7: When property A sold
EL 8: Treatment of previously transferred amounts on fully-taxed disposals
EL 9: Main home exclusion
EL 10: Exclusion for land held on revenue account
EL 11: Exclusion for property held by certain persons and entities
EL 12: Exclusion for mixed-use assets
EL 13: Exclusion for property provided as employee accommodation
EL 14: Continuity rules for companies
EL 15: Transfers between companies in wholly-owned groups
EL 16: Interests in residential land-rich entities
EL 17: Calculations for section EL 16
EL 18: Modifications when entities transparent
EL 19: Valuation of assets
EL 20: Allocation of deductions related to bright-line disposals of residential land
113: Requirement to pay consumption charges
EC 39C: Setting and publication of national minimum price threshold
CD 29C: Transfers to shareholders by ASX-listed Australian company of shares in subsidiary
CR 3B: Lloyd’s of London: income from life insurance premiums
CW 26B: Exempt ESS
CW 26C: Meaning of exempt ESS
CW 26D: Meaning of employee
CW 26E: Meaning of normal retiring age
CW 26F: Meaning of share
CW 26G: Meaning of trustee
CX 55B: Proceeds from disposal of certain shares and financial arrangements
DB 23B: Revenue account property: certain intra-group transactions
DB 54C: Certain expenditure incurred by foreign PIE equivalents
DN 9: Treatment of certain costs incurred in acquiring FIF interests
CX 57B: Amounts derived during periods covered by calculation methods
CE 7CB: Meaning of market value
CW 26DB: Meaning of market value
FH 5B: Exception: when payee group not allowed deductions for supplies as prerequisites for payer supplies
HC 31B: Value transfer by deferral, or non-exercise, of right to demand payment
HZ 11: Protection from non-compliance: Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020
117: Certain offshore betting operators not liable for consumption charges
YD 3BA: Country of residence of joint trustees
DV 28: Exempt employee share schemes
DW 3B: Lloyd’s of London: deductions for life insurance business
ED 2B: Transfers to shareholders by ASX-listed Australian company of shares in subsidiary
EX 21F: Part-period calculations
LZ 14: Research and development tax credits’ refundability: option for 2019–20 income year
RZ 14: Listed PAYE intermediaries: transitional provision
EW 47B: Cessation of LTCs and dissolution of partnerships
HM 36B: Calculating PIE schedular income adjustments for natural person investors
HM 60B: Investor rates provided by Commissioner
RE 10C: Obligations of custodial institutions in relation to certain payments of investment income
LZ 13: Part-year override of section LY 3(2)(b)
HD 17B: Lloyd’s of London: agents for life insurance
LB 1B: Treatment of tax credits of certain companies with shareholders who are employees
HR 13: Lloyd’s of London: life insurance
GB 3B: Arrangements for carrying back net losses: companies
IZ 8: Election to use net loss for 2019–20 or 2020–21 year as tax loss in preceding year
RE 14C: Non-cash dividends distributed through intermediaries
YA 5: General rule: capacity of trustees
YD 8B: Apportionment of life insurance premiums derived by Lloyd’s of London
RC 7B: AIM method
RC 10B: Calculating amount of instalment for periods using AIM method
RM 6B: Refunds for overpaid AIM method instalments
MF 4F: Calculation of instalments: 1 April 2018 to 30 June 2018
CT 5B: Resuming commercial production
DT 7B: Resuming commercial production: petroleum development expenditure
MF 4G: Calculation of instalments: 1 July 2018 to 31 March 2019
HD 13B: AIM companies
LT 1: Tax credits for petroleum miners
RC 35B: Treatment of overpaid provisional tax instalments calculated using AIM method
RD 10C: Calculating amounts of tax following changes to rates or thresholds
RD 67B: Calculating amounts of tax following changes to rates or thresholds
LT 2: Petroleum mining operations outside New Zealand
CZ 37: Income equalisation schemes
CZ 38: Disposals of trading stock to non-associates without business purpose
CZ 39: Disposal within 5 years: bright-line test for residential land: acquisition on or after 29 March 2018
CZ 40: Main home exclusion for bright-line: acquisition on or after 29 March 2018
DB 23C: Revenue account property: cost of some residential land reduced
DB 66: Feasibility expenditure: spread deduction
DB 67: Feasibility expenditure: immediate deduction
EJ 10B: IFRS leases
EZ 4B: Cattle destroyed because of Mycoplasma bovis: spreading
135AB: Discretionary relief for pre-2021 penalties
GB 3BA: Arrangements for carrying forward loss balances: companies’ business activities
GB 3BAB: Arrangements to inject income into companies carrying forward loss balances
GB 3BAC: Arrangements to shift expenditure from companies carrying forward loss balances
GZ 4: Disposals of trading stock to donee organisations or public authorities
GZ 5: Disposals of trading stock to non-associates
CH 13: Feasibility expenditure clawback
DB 51C: NZ IFRS 16 leases
EZ 80: Refund of excess deposit in main income equalisation account as consequence of election under section EZ 4B
EZ 81: Refund of excess deposit in adverse event income equalisation account as consequence of election under section EZ 4B
FZ 9: Transfers of trading stock to non-associates, donee organisations, or public authorities
IB 1: Purpose
IB 2: Meaning of ownership continuity breach
IB 3: When tax loss components of companies carried forward despite ownership continuity breach
IB 4: Business continuity period
IB 5: When group companies treated as single company
MF 4H: Calculation of instalments: 1 April 2021 to 30 June 2021
MF 4I: Calculation of instalments: 1 July 2021 to 31 March 2022
GC 21: Purchase price allocation required: no agreement
GC 20: Effect of purchase price allocation agreement
RF 11C: Interest paid by non-resident companies to non-residents
HD 30: Members of wholly-owned large multinational group
Schedule 23: Meaning of permanent establishment
MG 1: Best Start tax credit entitlement
MG 2: Best Start tax credit
MG 3: Best Start credit abatement
MG 4: Person receiving protected Best Start tax credit
YD 4B: Meaning of permanent establishment
YD 5B: Attribution of income and expenditure to permanent establishment in New Zealand
CH 10B: Interest apportionment: public project debt
EX 47B: Method required for shares subject to certain returning share transfers
FE 4B: Meaning of public project asset, public project debt, and public project participant debt
FE 7B: Interest on public project debt for certain excess debt entities
FE 16B: Total group non-debt liabilities
FH 1: Subpart implements OECD recommendations for domestic law
FH 2: Order of application of provisions
FH 3: Payments under financial instruments producing deduction without income
FH 4: Receipts under financial instruments producing deduction without income
FH 5: Payments by New Zealand resident or New Zealand deducting branch producing deduction without income
FH 6: Receipts from non-resident or foreign deducting branch producing deduction without income
FH 7: Payments to person outside New Zealand producing deduction without income
FH 8: Expenditure or loss through hybrid entity or foreign deducting branch producing double deduction without double income
FH 9: Expenditure or loss of hybrid entity, or non-resident through deducting branch, producing double deduction without double income
FH 10: Expenditure or loss of dual resident company producing double deduction without double income
FH 11: Residents, or non-residents with deducting branches, having expenditure funding overseas hybrid mismatches
FH 12: Offset of mismatch amounts against surplus assessable income
FH 13: Election by borrower under financial arrangement
FH 14: Irrevocable election by owner of hybrid entity
FH 15: Definitions
GB 51B: Increases or decreases in value
GC 15: Aspects of loan adjusted for application of sections
GC 16: Credit rating of borrower: other than insuring or lending person
GC 17: Credit rating of borrower: insuring or lending person
GC 18: Loan features disregarded by rules for transfer pricing arrangements
GC 19: Sections GC 15 to GC 18 and financial arrangements entered before application period
GB 54: Arrangements involving establishments
CH 12: Income from hybrid mismatch arrangement
CX 64: Income from financial instrument
DB 57B: Matching of deductions and income from multi-jurisdictional arrangements
FZ 8: Transition period for amendments to interest apportionment rules
CB 6AB: Residential land transferred in relation to certain family trusts and other capacities
CB 6AC: Residential land transferred in relation to certain Māori family trusts
CB 6AE: Certain transfers of residential land included in settlement of claim under the Treaty of Waitangi
DH 1: Interest related to certain land
DH 2: When this subpart applies
DH 3: When this subpart applies: companies
DH 4: When this subpart does not apply: exemptions for new builds, development, social or emergency or transitional housing, and council housing
DH 5: Key terms
DH 6: Interposed residential property percentage
DH 7: Grandparented residential interest
DH 8: Deduction not allowed
DH 9: Exception to limited denial of deductions: loans denominated in foreign currencies
DH 10: Limited denial of deductibility: simplified calculation of interest affected
DH 11: Denied amounts: treatment upon disposal of disallowed residential property
DH 12: Valuation
CW 62C: Income from foreign-currency loans used for disallowed residential property
EZ 23BD: Loss on disposal of grandparented structure
IP 3B: Business continuity breach: tax loss components of companies carried forward
Schedule 15: Excepted residential land
GB 53B: Interposed residential property percentage: increases or decreases in value
GB 53C: On-lending at lower rate
CW 10B: Dividends derived by council-controlled organisation holding companies
EM 5B: Fair dividend rate hedge portions: portfolio method
FC 9B: Residential land: certain transferors
FC 9C: Residential land: certain recipients
FC 9D: Residential land: certain recipients of Treaty of Waitangi land
403: Validation of fees used to recover costs of other Companies Office registers, etc
404: Purpose of imposing levies
405: Regulations relating to levies
CZ 23B: Employee benefits for North Island flooding events: exempt income
CZ 24B: Employee benefits for North Island flooding events relief: not fringe benefits
CZ 29B: Accommodation expenditure: North Island flooding events
FL 3: Treatment of companies that start being treated as non-resident and their shareholders
IB 2B: When subsequent ownership continuity breach regarded as occurring
IZ 7B: Grouping tax losses for commonality periods starting before 15 March 2017 for tax years after 1990–91
OB 23B: ICA transfer from consolidated imputation group to departing member for unused tax payment
OP 16B: Consolidated ICA credit transfer to departing consolidated imputation group for unused tax payment
OP 41B: Consolidated ICA debit for unused tax payment of departing member
OP 41C: Consolidated ICA debit for unused tax payment of departing part of group
RF 11BB: Certain dividends paid to dual resident companies
CW 3C: Certain partitions or subdivisions of land
DB 68: Amounts paid for utilities distribution assets
CE 1F: Treatment of amounts derived by cross-border employees
CX 19C: Certain public transport
CX 19D: Certain self-powered and low-powered vehicles and vehicle-share services
EW 46D: Consideration when insolvent company’s debt repaid with consideration received for issuing shares
RD 62B: Obligations of cross-border employees when FBT liability not paid
RD 71B: Obligations of cross-border employees when amounts of tax not paid
CE 7B: Meaning of share scheme taxing date
CE 7C: Meaning of employee share scheme beneficiary
CV 20: Employee share schemes
DV 27: Employee share schemes
CE 7D: Meaning of replacement employee share scheme
GB 49B: Employee share schemes
CZ 25C: Land or buildings as revenue account property affected by North Island flooding events and replaced—insurance or compensation
CZ 25D: Improvements to farmland and horticultural plants affected by North Island flooding events and replaced—insurance or compensation
CZ 26B: Land and buildings affected by North Island adverse weather event—sections CB 6A and CB 9 to CB 11 overridden for local authority and Crown purchases
CZ 41: Distributions to supplying shareholders of Fonterra: 2022–23 to 2024–25 income years
DO 9B: Meaning of diminished value
DZ 20B: Expenditure incurred while income-earning activity interrupted by North Island flooding event
EZ 23BE: Property acquired after depreciable property affected by North Island flooding events
CB 15E: Disposals of land subject to section CW 3C
EZ 83: Insurance for damage of property caused by North Island flooding events: treatment as disposal and reacquisition
EZ 84: Insurance for damage of property caused by North Island flooding events: limit on depreciation recovery income
EZ 85: Item treated as available for use if access restricted due to North Island flooding events
EZ 86: Insurance for North Island flooding event damage causing disposal: optional timing rule for income, deductions
EZ 87: Insurance for repairs of North Island flooding event damage: optional timing rule for income, deductions
FZ 7B: Valuation of group assets: insurance proceeds from North Island flooding events
DB 65B: Allowance for embedded fit-out of certain commercial buildings
HC 8B: Trustee income in income year of person’s death and following 3 income years
HC 38: Beneficiary income of certain close companies
HC 39: Trustee income: disabled beneficiary trusts
LE 4B: Trustees for certain close companies
RD 20B: Payments of accident compensation for period of more than 1 year
RD 20C: Payments of recalculated main benefit
Schedule 39: Items for purposes of definition of special excluded depreciable property
CX 58B: Amounts derived by certain close companies from trusts
CX 1B: Treatment of flat-rate credits under platform economy rules
LC 14: Amount of tax credit for independent earners for 1 April 2024 to 30 July 2024
LC 15: Amount of tax credit for independent earners for 31 July 2024 to 31 March 2025
MF 4J: Calculation of instalments: 1 April 2024 to 30 July 2024
MF 4K: Calculation of instalments: 31 July 2024 to 31 March 2025
FD 1: Relief from bright-line test for transfers between associated persons
FD 2: Relief from bright-line test for Māori rollover trusts
FD 3: Certain transfers of residential land included in settlement of claim under Treaty of Waitangi
MH 1: FamilyBoost tax credits: purpose
MH 2: Some definitions
MH 3: FamilyBoost tax credit
MH 4: Meaning of tax credit income
MH 5: FamilyBoost tax credit abatement
LB 4BA: Tax credits for early childhood education
GB 44B: Arrangements involving FamilyBoost tax credits
This project is an experiment to take difficult language, and make it easier to read and understand for everyone.
What’s our process for taking the law and turning it into plain language?
Laws are often hard to read. They use a lot of words and language we don’t usually use when we talk.
What are the good and bad sides of using AI?
We hope that this information will help people understand New Zealand laws. But we think that it’s important you talk to someone who understands the law well if you have questions or are worried about something.
You can talk to Community Law or Citizen’s Advice Bureau about your rights.
Remember that AI can make mistakes, and just reading the law isn’t enough to understand how it could be used in court.
