New Zealand Legislation: Acts
Acts are laws made by Parliament
A debtor commits an act of bankruptcy if the debtor takes any of the following steps with intent to prejudice his or her creditors, or to give one creditor an advantage over another:
(a) removes or attempts to remove any of the debtor's property from any place:
(b) conceals or attempts to conceal any of his or her property.
Compare: 1967 No 54 s 19(1)(j)