Income Tax Act 2004

  • repealed
  • Income Tax Act 2004: repealed, on 1 April 2008, by section ZA 1(1) of the Income Tax Act 2007 (2007 No 97).

Part G Avoidance and non-market transactions

Contents

GB 1Agreements purporting to alter incidence of tax to be void
GC 1Arrangement to defeat application of cross-border arrangement provision
GC 2Arrangements to defeat application of net loss carry forward provisions
GC 3Effect on continuity provisions of change in beneficiaries of trust
GC 4Arrangement to defeat application of net loss offset provisions
GC 5Arrangement to defeat application of qualifying company provisions
GC 6Arrangement to defeat application of depreciation provisions
GC 7Arrangements in respect of CFCs
GC 8Arrangement to defeat application of CFC attributed repatriation provisions
GC 9Variations in control or income interests in foreign companies
GC 10Attributed CFC income and FIF income: arrangements in respect of elections
GC 11ANon-market transactions to acquire film rights
GC 11BManipulation of arrangements to acquire film rights
GC 12Petroleum mining
GC 14Income of beneficiaries
GC 14ASale or transfer of commercial bill to New Zealand resident
GC 14BAttribution rule for personal services
GC 14CDefinitions for use in section GC 14B
GC 14DAttribution rule: calculation
GC 14EAttribution rule: exception
GC 14EBTreatment of dividends as if from qualifying company [Repealed]
GC 14FArrangement to avoid application of restrictive covenant rule
GC 14GArrangement to avoid application of rules for returning share transfers
GC 15Benefit given to associated person of employee
GC 16Value of motor vehicle acquired from associated person
GC 17Fringe benefit tax: general
GC 17BFringe benefit tax: arrangement void
GC 18Agreements not to make tax deductions to be void
GC 19Resident withholding tax
GC 20Agreements not to make resident withholding tax deductions to be void
GC 21Imputation continuity requirements
GC 22Imputation: arrangement to obtain tax advantage
GC 23Imputation: dividend paid by another company
GC 24Application of specific imputation provisions to consolidated groups
GC 25Avoidance of dividend withholding payments
GC 26Arrangement to defeat application of branch equivalent tax account provisions
GC 27Arrangement to defeat application of dividend withholding payment account provisions
GC 27AArrangement to obtain tax advantage with respect to Maori authority credit account provisions (subpart MK)
GC 28Tax credits for families
GC 29Application of sections GC 29 to GC 31
GC 30Defined terms for sections GC 29 to GC 31
GC 31Deferral of surplus deductions from arrangement
GD 1Sale or other disposal of trading stock for inadequate consideration
GD 2Distribution of trading stock to shareholders of company [Repealed]
GD 3Payment of excessive salary or wages, or allocation of excessive share of profits or losses, to relative employed by or in partnership with taxpayer
GD 4Payments to taxpayer’s spouse, civil union partner or de facto partner
GD 5Excessive remuneration by close company to shareholder, director, or relative
GD 6Value of loans provided by superannuation fund deemed to be income of fund
GD 7Distribution of property to policyholders
GD 8Superannuation schemes
GD 10Leases for inadequate rent
GD 11Financial arrangements rules
GD 12Non-market transactions for incurring film production expenditure
GD 12AFilm production expenditure if payments postponed or contingent
GD 12BManipulation of arrangements to incur film production expenditure
GD 13Cross-border arrangements between associated persons
GD 14Attributing interests in FIFs
GD 15Disposal of timber, or right to take timber, or standing timber to associated person
GD 16Disposals of ETS units at below market value
GE 1New Zealand Raspberry Marketing Council
GZ 1Pre-1974 agreements purporting to alter incidence of tax