A 1 Title

A 2 Commencement

AA 1 Purpose of Act

AA 2 Interpretation

AA 3 Definitions

AA 4 Crown bound

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 2 Annual gross income

BC 3 Annual total deduction

BC 4 Net income and net loss

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, nonresidents' foreign-sourced income, and assessable income

BD 2 Deductions

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 23B Land partially sold or sold with other land

CB 24 Disposal of timber or right to take timber

CB 25 Disposal of land with standing timber

CB 26 Certain disposals by portfolio investment entities

CB 27 Income equalisation schemes

CB 27B Entering partners’ livestock income

CB 28 Environmental restoration accounts

CB 29 Disposal of minerals

CB 30 Sale of patent applications or patent rights

CB 31 Sale of business: transferred employment income obligations

CB 32 Property obtained by theft

CB 33 Amounts derived by mutual associations

CB 34 Amounts derived by members from mutual associations

CB 35 Amounts of income for partners

CB 36 Disposal of ETS units

CC 1 Land

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 10 Films

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 3 Meaning of dividend

CD 4 Transfers of value generally

CD 5 What is a transfer of 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 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 Value and timing of benefits under share purchase agreements

CE 3 Restrictions on disposal of shares under share purchase agreements

CE 4 Adjustments to value of benefits under share purchase agreements

CE 5 Meaning of expenditure on account of an employee

CE 6 Meaning of share: when share acquired

CE 7 Meaning of share purchase agreement

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 Recovered expenditure or loss

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 5 Adjustment for GST

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 Portfolio investor allocated income

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

CQ 7 Treatment of attributing interests subject to returning share transfer

CR 1 Income of life insurer

CR 2 Amount of income of life insurer

CR 3 Income of non-resident general insurer

CS 1 Withdrawals

CS 2 Exclusions of withdrawals of various kinds

CS 3 Exclusion of withdrawal on grounds of hardship

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 10B Exclusion of permitted withdrawals from KiwiSaver schemes and complying superannuation funds

CS 11 Transfer by superannuation fund to another superannuation fund

CS 12 Transfer from superannuation scheme to superannuation fund

CS 13 Investment by superannuation fund in another superannuation fund

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 6B Meaning of petroleum mining operations

CT 7 Meaning of petroleum mining asset

CU 1 Mining company’s 2 kinds of income

CU 2 Mining company that processes or manufactures

CU 3 Disposal of assets

CU 4 Compensation for lost, destroyed, or damaged assets

CU 5 Compensation and scrap payment: income from mining

CU 6 Compensation and scrap payment: use to replace or repair asset

CU 7 Compensation and scrap payment: not income from mining

CU 8 Compensation and scrap payment: more than expenditure

CU 9 Previous deduction for income appropriated

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 13 Amounts derived from trusts

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-resident film renters

CW 1 Forestry companies established by the Crown, Maori owners, and holding companies buying land with standing timber from founders

CW 2 Forestry encouragement agreements

CW 3 Forestry companies and Maori investment companies

CW 3B Pre-1990 forest land units: emissions trading scheme

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 by company from overseas

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 Income of Governor-General

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 of Parliament

CW 32 Maintenance payments

CW 33 Allowances and benefits

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 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 55BA Tertiary education institutions

CW 55B  Amounts of exempt income for partners

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 59B Income of and distributions by certain international funds

CW 60 Stake money

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 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 petroleum mining

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 48B Issue of post-1989 forest land units

CX 49 Employer’s superannuation contributions

CX 50 Tax credits for KiwiSaver and complying superannuation funds

CX 50B Contributions to retirement savings schemes

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 certain disposals by portfolio investment entities or New Zealand Superannuation Fund

CX 56 Portfolio investor allocated income and distributions of income by portfolio investment entities

CX 57 Credits for certain fees by portfolio tax rate entities

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

CX 62  Amounts of excluded income for partners

CZ 1 Share purchase agreement income before 19 July 1968

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 or substituting debentures

DB 11 Negative base price adjustment

DB 12 Base price adjustment under old financial arrangements rules

DB 13 Repayment of debt sold at discount to associate of debtor

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 of failed or withdrawn 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 24 Share losses

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 non-specified mineral

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 of failed or withdrawn patent application

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 45 Bribes paid to public officials

DB 46 Avoiding, remedying, or mitigating effects of discharge of contaminant

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 51B Adjustments for leases that become finance leases

DB 52 Adjustment for change to accounting practice

DB 53 Portfolio investment entities: zero-rated portfolio investors and allocated losses

DB 54 Portfolio investment entities: treatment of certain fees charged

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

DB 60 Acquisition of ETS units

DB 61 Surrender of pre-1990 forest land units for post-1989 forest land emissions

DB 62 Deduction for legal expenses

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 Sale 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 Mileage 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: branch equivalent method

DO 1 Enhancements to land, except trees

DO 2 Erosion and shelter plantings

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 11B Entering partners’ livestock deduction

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 bought from the Crown, Maori owners, or holding company: no deduction

DP 9 Cost of acquiring timber: forestry business on land bought 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 Mortality profit formula: negative result

DR 2 Disposal of property

DR 3 Specific deductions denied to life insurers and fully reinsured persons

DS 1 Acquiring film rights

DS 2 Film production expenditure

DS 2B Expenditure when film or film right intended for disposal

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 sale 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 Removal or restoration operations

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 exploration expenditure and mining development expenditure

DU 2 Mining exploration expenditure or mining development expenditure on acquisition of asset

DU 3 Replacing or repairing asset

DU 4 Income appropriated to expenditure

DU 5 Non-mining asset used to derive income from mining

DU 6 Depreciation

DU 7 Limit on deduction

DU 8 Meaning of asset for sections DU 1 to DU 7

DU 9 Application of sections to resident mining operators

DU 10 Application of sections to non-resident mining operators

DU 11 Disposal of mining shares by company

DU 12 Amount written off by holding company

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

DV 20  Partners

DW 1 Airport operators

DW 2 Bloodstock racing

DW 3 Non-resident general insurers, shippers, and film renters

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 Buying 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 3 Prepayments

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 6 Cost

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 on 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 bought livestock

EC 37 Bailment

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 38 Items of low value

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 52

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 56 Formula

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 1 Fringe benefit tax

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 Income Equalisation Reserve 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 request

EH 14 Income when refund given on request

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 request

EH 46 Income when refund given on request

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 request

EH 72 Income when refund given on request

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 6 Certification of New Zealand films

EJ 7 Film production expenditure for New Zealand films having no large budget screen production grant

EJ 8 Film production expenditure for other films having no large budget screen production 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

EJ 13 Relinquishing petroleum mining permit

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 onshore 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 Environmental Restoration Funds 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 request or excess balance

EK 13 Income when refund given on request

EK 14 Application for transfer

EK 15 Transfer on request

EK 16 Transfer on death, bankruptcy, or liquidation

EK 17 Minimum refund or transfer

EK 18 Payments from which refunds come

EK 19 Environmental restoration account of amalgamating company

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 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

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 [Repealed]

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 25B Consistency of use of IFRS 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 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 sold 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 46B Consideration when party changes from fair value method

EW 47 Legal defeasance

EW 48 Anti-avoidance provisions

EW 49 Income and deduction when debt sold 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 [Repealed]

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 [Repealed]

EX 14 Attribution: 10% threshold

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 Branch equivalent income or loss: calculation rules

EX 22 Unqualified grey list 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 10% or greater interest in grey list company

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 37B Share in grey list company acquired under venture investment agreement

EX 38 Exemption for employee share purchase scheme of grey list company

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 Six calculation methods

EX 45 Exclusion of amounts of death benefit

EX 46 Limits on choice of calculation methods

EX 47 Method required for share treated as debt

EX 48 Default calculation method

EX 49 Accounting profits method

EX 50 Branch equivalent method

EX 51 Comparative value method

EX 52 Fair dividend rate method: usual method

EX 53 Fair dividend rate method for unit-valuing funds and others by choice

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 Matters to which this subpart relates

EY 3 Meaning of actuarial reserves

EY 4 Actuarial reserves: calculation

EY 5 Actuarial reserves: actuary’s declaration

EY 6 Actuarial reserves: powers of Commissioner

EY 7 Meaning of claim

EY 8 Meaning of life insurance

EY 9 Meaning of life insurance policy

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