YD 3B Crown

For the purposes of this Act and for the avoidance of doubt, Her Majesty the Queen in right of New Zealand is regarded as resident in New Zealand.

Defined in this Act: New Zealand, resident in New Zealand

Section YD 3B: inserted (with effect on 1 April 2011), on 29 August 2011 (applying for the 2011–12 and later income years), by section 134(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).