Section YA 1 12 month ASAP: inserted (with effect on 1 April 2011 and applying for a financial arrangement entered into by a person (a) in the 2014–15 income year and later income years, unless paragraph (b) applies; (b) in an income year (the first income year) and later income years, if the person files a return of income for the first income year on the basis that this section applies to a financial arrangement entered into in the first income year, and the first income year is the 2011–12, 2012–13, 2013–14, or 2014–15 income year, and the person uses IFRSs to prepare financial statements or to report for financial arrangements for the first income year), on 30 June 2014, by section 144(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 1973 version provisions: repealed, on 1 April 2010, by section 557(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 1988 version provisions: repealed, on 1 April 2010, by section 557(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 1990 version provisions: repealed, on 1 April 2010, by section 557(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 abating WFF tax credit: inserted, on 1 April 2008, by section 550(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 abating WFF tax credit: amended, on 1 July 2018, by section 23(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 ACC: amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 accident compensation earnings-related payment paragraph (d): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 accident compensation payment for attendant care: repealed, on 17 July 2013, by section 98(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 accommodation: replaced, on 1 April 2015 (applying for the 2015–16 and later income years), by section 144(3) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 accounting profits method: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 acquire paragraph (b): replaced (with effect on 1 April 2015), on 24 February 2016, by section 235(2)(a) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 acquire paragraph (bb): inserted (with effect on 1 April 2015), on 24 February 2016, by section 235(2)(a) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 acquire paragraph (c): amended (with effect on 1 April 2015), on 24 February 2016, by section 235(2)(b) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 act together: inserted, on 1 July 2018, by section 49(2) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 actuarial reserves: amended, on 1 July 2010, by section 557(6) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 actuarially determined: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(7) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 adverse event deposit: repealed, on 18 March 2019, by section 278(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 adverse event income equalisation account: repealed, on 18 March 2019, by section 278(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 adverse event income equalisation scheme: repealed, on 18 March 2019, by section 278(4) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 adverse event maximum deposit: repealed, on 18 March 2019, by section 278(5) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 after-income tax earnings: repealed (with effect on 30 June 2009), on 6 October 2009, by section 557(8) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 after-income tax loss: repealed (with effect on 30 June 2009), on 6 October 2009, by section 557(9) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 agricultural, horticultural, or viticultural company: amended, on 1 April 2017, by section 98(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section YA 1 agricultural, horticultural, or viticultural company: amended (with effect on 1 April 2008), on 6 October 2009, by section 557(10) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 AIM-capable accounting system: inserted, on 1 April 2018, by section 46(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section YA 1 aircraft engine: inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 288(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 aircraft engine overhaul: inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 288(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 amalgamated company: substituted (with effect on 30 September 2010), on 29 August 2011, by section 130(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 amalgamating company: substituted (with effect on 30 September 2010), on 29 August 2011, by section 130(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 amalgamation: substituted (with effect on 30 September 2010), on 29 August 2011, by section 130(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 amortising property paragraph (b): amended (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 242(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 amount of tax: amended, on 1 July 2016, by section 50(2) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
Section YA 1 amount of tax: amended (with effect on 1 April 2008), on 7 September 2010 (applying for the 2008–09 and later income years), by section 117(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 amount of tax: amended, on 1 April 2008, by section 550(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 ancillary tax paragraph (e): repealed, on 1 April 2017, by section 288(3) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 ancillary tax paragraph (f): repealed, on 1 April 2017, by section 288(3) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 ancillary tax paragraph (g): repealed, on 1 April 2017, by section 288(3) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 ancillary tax paragraph (kb): inserted, on 1 April 2008, by section 550(4) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 ancillary tax paragraph (kc): inserted, on 1 July 2016, by section 50(3) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
Section YA 1 ancillary tax paragraph (n): repealed, on 2 June 2016, by section 71(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section YA 1 annual FDPA return: repealed, on 1 April 2017, by section 288(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 annual PCA return: repealed, on 30 March 2017, by section 288(5) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 apply: inserted, on 2 June 2016, by section 71(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section YA 1 approved AIM provider: inserted, on 1 April 2018, by section 46(3) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section YA 1 approved research and development cap: inserted, on 1 April 2019, by section 21(2) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 approved research provider: inserted, on 1 April 2019, by section 21(3) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 arm’s length amount: inserted (with effect on 30 June 2009), on 6 October 2009, by section 557(11) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 arm’s length amount: amended, on 1 July 2018, by section 49(3) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 ask: inserted, on 2 June 2016, by section 71(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section YA 1 asset: replaced, on 1 April 2014, by section 127(2) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 asset paragraph (c): inserted, on 29 March 2018 (with effect on 14 April 2014), by section 243(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 asset base: replaced (with effect on 1 July 2010 and applying for the income year including 1 July 2010 and later income years), on 30 March 2017, by section 288(6) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 asset value: inserted (with effect on 1 April 2013 and applying for the 2013–14 and later income years for an item of property referred to in section DG 3(2)(a)(i), and for the 2014–15 and later income years for an item of property referred to in section DG 3(2)(a)(ii) and (iii)), on 17 July 2013, by section 98(4) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 associated, associated person, person associated: substituted, on 1 April 2010, by section 557(13) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 associated internal software developer: repealed (with effect on 1 April 2009), on 30 March 2017, by section 288(7) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 associated mining operations: amended, on 1 April 2014, by section 127(3) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 associated non-attributing active CFC: replaced (with effect on 1 July 2009 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(3) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 ASX-listed Australian company: inserted, on 29 March 2018 (with effect on 1 April 2016), by section 243(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 attributable CFC amount: inserted (with effect on 30 June 2009), on 6 October 2009, by section 557(16) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 attributable FIF income method: inserted (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(4) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 attributed PIE income: inserted, on 1 April 2010, by section 557(17) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 attributed PIE loss: inserted, on 1 April 2010, by section 557(17) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 attributed repatriation: repealed, on 24 February 2016, by section 235(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 attribution period: inserted, on 1 April 2010, by section 557(18) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 Australian complying superannuation scheme: inserted, on 1 July 2013, by section 117(3) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 Australian ICA company: replaced (with effect on 1 April 2008 and applying for the 2008–09 and later income years), on 27 February 2014, by section 127(4) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 Australian non-attributing shares: inserted, on 17 July 2013, by section 98(5) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 authorised savings institution: repealed, on 2 June 2016, by section 71(4) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section YA 1 available tax loss paragraph (c): added (with effect on 1 April 2008), on 29 August 2011, by section 130(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 available tax loss paragraph (d): added (with effect on 1 April 2008), on 29 August 2011, by section 130(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 balance date: amended, on 30 March 2017, by section 288(8) (and see section 5) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 balance date: amended, on 29 August 2011, by section 130(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 basic tax rate paragraph (a): amended, on 1 April 2008, by section 562 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 basic tax rate paragraph (a): amended, on 1 April 2008, by section 550(6) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 beneficial interest: inserted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 benefit: repealed, on 7 November 2015, by section 5(1) of the Income Tax Amendment Act 2015 (2015 No 104).
Section YA 1 benefit fund PIE: inserted, on 1 April 2010, by section 557(19) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 best estimate assumptions: inserted, on 1 July 2010, by section 557(20) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 Best Start credit abatement: inserted, on 1 July 2018, by section 23(3) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 Best Start tax credit: inserted, on 1 July 2018, by section 23(4) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 BETA company: repealed, on 1 July 2012 (applying for income years beginning on or after that date), by section 132(5) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 bonus issue: replaced (with effect on 1 October 2012), on 17 July 2013, by section 98(7) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 boutique investor class: inserted, on 1 April 2010, by section 557(21) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 boutique investor class paragraph (d): amended (with effect on 1 April 2010), on 21 December 2010 (applying for the 2010–11 and later income years), by section 132(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 branch equivalent company: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(6) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 branch equivalent income: amended (with effect on 30 June 2009), on 6 October 2009, by section 557(22) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 branch equivalent loss: amended (with effect on 30 June 2009), on 6 October 2009, by section 557(23) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 branch equivalent method: amended (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(7) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 branch equivalent tax account: replaced, on 1 July 2012 (applying for income years beginning on or after that date), by section 132(8) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 branch mismatch report: inserted, on 1 July 2018, by section 49(4) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 bribe: amended, on 7 November 2015, by section 5(2) of the Income Tax Amendment Act 2015 (2015 No 104).
Section YA 1 bright-line date: inserted (with effect on 1 October 2015), on 16 November 2015, by section 19(2) of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
Section YA 1 bright-line date: amended, on 29 March 2018 (applying to a person’s disposal of residential land if the date that the person first acquires an estate or interest in the residential land is on or after that date), by section 243(4) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 bright-line date: amended, on 1 July 2016, by section 50(4) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
Section YA 1 building: substituted, on 1 April 2011 (applying for the 2011–12 and later income years), by section 132(4) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 calculation method: amended (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(9) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 calculation period: inserted, on 1 April 2010, by section 557(24) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 cancellation: amended (with effect on 1 April 2008), on 6 October 2009, by section 557(25) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 Canterbury earthquakes: inserted (with effect on 4 September 2010 and applying for a person’s income year that includes that date and for all later income years), on 30 June 2014, by section 144(4) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 capital contribution: substituted (with effect on 20 May 2010), on 28 May 2010, by section 96(3) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Section YA 1 capital contribution paragraph (a)(i): amended (with effect on 1 October 2010), on 2 November 2012, by section 154(3) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 capital contribution paragraph (a)(iii): replaced (with effect on 1 April 2013), on 17 July 2013, by section 98(8) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 capital contribution paragraph (a)(iii): amended, on 1 April 2015, by section 144(5) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 capital contribution paragraph (a)(iv): replaced (with effect on 1 April 2011 and applying for the 2011–12 and later income years), on 17 July 2013, by section 98(9) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 capital contribution paragraph (a)(v): inserted (with effect on 1 October 2010), on 2 November 2012, by section 154(4) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 capital contribution property: inserted (with effect on 1 April 2011 and applying for the 2011–12 and later income years), on 17 July 2013, by section 98(10) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 car paragraph (b)(iii): amended, on 1 October 2017, by section 110(3) of the Land Transport Amendment Act 2017 (2017 No 34).
Section YA 1 charitable or other public benefit gift: amended (with effect on 1 April 2008), on 7 September 2010, by section 117(4) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 charitable or other public benefit gift: amended, on 6 January 2010, by section 557(26) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 charitable organisation paragraph (a): amended, on 1 April 2008, by section 550(7) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 charitable organisation paragraph (ab): inserted (with effect on 14 April 2014 and applying for a person for the 2014–15 and subsequent income years, and for an income year before the 2014–15 income year, but only for the first income year and subsequent income years for which the person files a return of income on the basis that section 144(6) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 applies for the relevant income year), on 30 June 2014, by section 144(6) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 charitable purpose paragraph (b)(i): amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 charitable purpose paragraph (b)(ii): amended, on 29 March 2018 (with effect on 1 April 2008), by section 243(5) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 chief executive: amended, on 1 July 2018, by section 23(5) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 chief executive of the administering department paragraph (a): amended, on 26 November 2018, by section 459 of the Social Security Act 2018 (2018 No 32).
Section YA 1 child: amended, on 1 July 2018, by section 23(6) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 child: amended (with effect on 1 April 2008), on 7 September 2010 (applying for the 2008–09 and later income years), by section 117(5) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 child paragraph (c): amended, on 1 April 2008, by section 550(8) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 child tax credit: amended, on 1 July 2018, by section 23(7) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 civil union partner: amended, on 1 July 2018, by section 23(8) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 civil union partner: amended, on 29 May 2012 (for the purposes of sections LC 4 and LC 5 and schedule 2, and of sections 24B and 24H(7) of the Tax Administration Act 1994, applying for PAYE income payments made on or after 1 April 2013), by section 7(2) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Section YA 1 civil union partner: amended, on 1 April 2009, by section 36(2) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section YA 1 class closing animal balance: inserted (with effect on 28 March 2012), on 17 July 2013, by section 98(11) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 class of policies: inserted, on 1 July 2010, by section 557(27) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 close company paragraph (a)(i): replaced, on 29 March 2018, by section 258 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 close company paragraph (a)(ii): replaced, on 29 March 2018, by section 258 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 close company paragraph (b): repealed (with effect on 1 April 2008), on 30 March 2017, by section 288(9) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 close relative: replaced, on 1 April 2017, by section 288(10) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 combined imputation and CTR ratio: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(10) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 combined imputation and FDP ratio: repealed, on 1 April 2017, by section 288(11) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 combined tax and earner-related payment paragraph (b)(iii): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 commercial building: inserted, on 1 April 2011 (applying for the 2011–12 and later income years), by section 132(5) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 commercial fit-out: inserted, on 1 April 2011 (applying for the 2011–12 and later income years), by section 132(6) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 commercial production: replaced, on 1 April 2014 (applying for the 2014–15 and later income years), by section 127(5) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 common market value interest paragraph (a): amended (with effect on 1 April 2008), on 30 March 2017, by section 288(12) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 common voting interest paragraph (a): amended (with effect on 1 April 2008), on 30 March 2017, by section 288(13) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 community housing entity: inserted (with effect on 14 April 2014), on 30 June 2014, by section 144(7) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 company paragraph (ab): inserted, on 1 April 2008, by section 23(3) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 company paragraph (abb): inserted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(7) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 company paragraph (abc): inserted, on 29 March 2018, by section 243(6)(a) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 company paragraph (ac): inserted, on 1 April 2008, by section 23(3) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 company paragraph (ad): inserted, on 1 April 2008, by section 23(3) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 company paragraph (c): amended, on 29 March 2018, by section 243(6)(b) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 company paragraph (k): inserted, on 29 March 2018, by section 243(6)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 compensation: repealed, on 29 May 2012 (for the purposes of sections LC 4 and LC 5 and schedule 2, and of sections 24B and 24H(7) of the Tax Administration Act 1994, applying for PAYE income payments made on or after 1 April 2013), by section 7(3) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Section YA 1 complying fund calculation period: repealed, on 1 April 2009, by section 56(2) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section YA 1 complying fund rules: replaced, on 1 April 2012, by section 13(2) of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).
Section YA 1 complying superannuation fund: replaced, on 1 December 2014, by section 150 of the Financial Markets (Repeals and Amendments) Act 2013 (2013 No 70).
Section YA 1 compulsory employer contribution: inserted, on 1 April 2008, by section 135(2) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section YA 1 conduct: repealed, on 1 April 2018, by section 243(8) (and see section 243(90) for application) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 conduit company: repealed, on 24 February 2016, by section 235(4) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 consideration paragraph (aa): inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(28) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 consideration paragraph (a): amended, on 30 March 2017, by section 288(14) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 consideration paragraph (b)(ii): replaced (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(11) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 consolidated BETA group: repealed, on 1 July 2012 (applying for income years beginning on or after that date), by section 132(12) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 consolidated FDP group: repealed, on 1 April 2017, by section 288(15) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 continuity period paragraph (c): inserted, on 1 April 2019, by section 21(4) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 continuity provisions paragraph (bb): inserted, on 29 March 2018 (with effect on 1 April 2017 and applying for the 2017–18 and later income years), by section 243(9) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 continuity provisions paragraph (fba): inserted, on 1 April 2019, by section 21(5) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 continuity provisions paragraph (fb): inserted (with effect on 1 April 2015), on 24 February 2016, by section 235(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 continuity provisions paragraph (h): repealed, on 1 April 2017, by section 288(16) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 continuity provisions paragraph (i): repealed, on 1 July 2012 (applying for income years beginning on or after that date), by section 132(13) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 contract of employment: inserted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(8) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 contract payment paragraph (c): amended, on 1 April 2017, by section 98(3) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section YA 1 contractor R&D consideration: inserted (with effect on 1 April 2015), on 24 February 2016, by section 235(6) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 control: repealed, on 1 April 2010, by section 557(31) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 control group: inserted, on 1 July 2018, by section 49(5) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 controlled petroleum mining holding company paragraph (b)(i): replaced, on 1 April 2018, by section 243(10) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 convert: substituted (with effect on 1 January 2009), on 6 October 2009, by section 557(32) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 convertible credit: repealed, on 1 April 2017, by section 288(17) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 conveyancer: inserted, on 1 July 2016, by section 50(5) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
Section YA 1 core research and development activity: inserted, on 1 April 2019, by section 21(6) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 core technology: inserted (with effect on 1 April 2015), on 24 February 2016, by section 235(7) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 corpus: replaced (with effect on 4 September 2010), on 27 February 2014, by section 127(6) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 cost paragraph (a): amended (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 242(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 cost of timber: substituted (with effect on 1 April 2008), on 7 December 2009, by section 118(2) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 cost of timber paragraph (c)(ii): amended (with effect on 1 April 2018), on 18 March 2019, by section 278(6) (and see section 278(42) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 council-controlled organisation paragraph (b): amended, on 2 December 2011, by section 14(1) of the Local Government Borrowing Act 2011 (2011 No 77).
Section YA 1 council-controlled organisation paragraph (b): amended, on 1 November 2010, by section 113(1) of the Local Government (Auckland Transitional Provisions) Act 2010 (2010 No 37).
Section YA 1 country-by-country report: inserted, on 1 July 2018, by section 49(6) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 cover review period: inserted, on 1 July 2010, by section 557(33) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 credit account continuity provisions: replaced, on 1 April 2017, by section 288(18) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 credit card repayment insurance: inserted, on 1 July 2010, by section 557(35) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 creditable membership: inserted, on 1 April 2008, by section 135(3) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section YA 1 creditable membership paragraph (b)(i): amended (with effect on 1 April 2008), on 6 October 2009, by section 557(36)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 creditable membership paragraph (b)(ib): inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(36)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 creditor workout: substituted (with effect on 1 April 2008), on 7 December 2009, by section 118(3) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 cross-border related borrowing: inserted, on 1 July 2018, by section 49(7) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 CTR: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(15) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 CTR account: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(15) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 CTR additional dividend: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(15) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 CTR company: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(15) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 CTR credit: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(15) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 CTR debit: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(15) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 CTR group member: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(15) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 CTR holding company: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(15) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 CTR ratio: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(15) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 CTRA: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(15) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 current accounting year: repealed (with effect on 30 June 2009), on 6 October 2009, by section 557(38) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 current market value: inserted, on 1 April 2019, by section 278(7) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 date of acquisition: inserted (with effect on 1 October 2015), on 16 November 2015, by section 19(3) of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
Section YA 1 date of acquisition: amended, on 29 March 2018 (applying to a person’s disposal of residential land if the date that the person first acquires an estate or interest in the residential land is on or after that date), by section 243(11) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 date of acquisition: amended, on 1 July 2016, by section 50(6) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
Section YA 1 date the deposit ends paragraph (b): repealed, on 18 March 2019, by section 278(8) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 day of final decision: inserted (with effect on 14 April 2014), on 30 June 2014, by section 144(8) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 debt funding special purpose vehicle: inserted, on 18 March 2019, by section 278(9) (and see section 278(43) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 debt security: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(39) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 debt value: inserted (with effect on 1 April 2013 and applying for the 2013–14 and later income years for an item of property referred to in section DG 3(2)(a)(i), and for the 2014–15 and later income years for an item of property referred to in section DG 3(2)(a)(ii) and (iii)), on 17 July 2013, by section 98(12) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 decommissioning: inserted, on 1 April 2018, by section 243(12) (and see section 243(90) for application) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 deductible foreign equity distribution: inserted (with effect on 30 June 2009), on 6 October 2009, by section 557(40) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 deductible foreign equity distribution paragraph (a): replaced (with effect on 27 October 2010), on 2 November 2012, by section 154(5) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 deductible foreign equity distribution paragraph (a): amended, on 1 July 2018, by section 49(8)(a) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 deductible foreign equity distribution paragraph (b)(ii): amended, on 1 July 2018, by section 49(8)(b) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 deductible output tax: inserted, on 1 April 2011, by section 132(9) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 deductible output tax paragraph (a)(iii): amended (with effect on 1 April 2011), on 2 November 2012, by section 154(6) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 deductible output tax paragraph (a)(iv): inserted (with effect on 1 April 2011), on 2 November 2012, by section 154(6) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 deducting branch: inserted, on 1 July 2018, by section 49(9) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 defined benefit fund: replaced, on 1 December 2014, by section 150 of the Financial Markets (Repeals and Amendments) Act 2013 (2013 No 70).
Section YA 1 dependent child: substituted, on 24 August 2010 (applying for the 2008–09 and later income years), by section 7(1) of the Taxation (Definitions of Dependent Child) Act 2010 (2010 No 104).
Section YA 1 dependent child paragraph (b): amended, on 1 July 2018, by section 23(9)(a) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 dependent child paragraph (b)(i): amended, on 14 July 2017, by section 149 of the Children, Young Persons, and Their Families (Oranga Tamariki) Legislation Act 2017 (2017 No 31).
Section YA 1 dependent child paragraph (b)(ii): replaced, on 26 November 2018, by section 459 of the Social Security Act 2018 (2018 No 32).
Section YA 1 dependent child paragraph (c): amended, on 1 July 2018, by section 23(9)(b) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 dependent child paragraph (c)(iii): amended, on 1 July 2018, by section 23(9)(c) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 dependent child paragraph (d): inserted, on 1 July 2018, by section 23(9)(c) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 deposit paragraph (b): repealed, on 18 March 2019, by section 278(10) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 derivative instrument: substituted (with effect on 30 June 2009), on 6 October 2009, by section 557(41) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 derived from New Zealand: repealed, on 21 December 2010, by section 132(10) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 descendant: inserted (with effect on 28 March 2012), on 17 July 2013, by section 98(13) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 descended associate: inserted (with effect on 28 March 2012), on 17 July 2013, by section 98(14) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 design registration: inserted (with effect on 1 April 2015), on 24 February 2016, by section 235(8) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 design registration application: inserted (with effect on 1 April 2015), on 24 February 2016, by section 235(9) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 detached tax credit: inserted, on 29 March 2018 (with effect on 1 April 2008), by section 243(13) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 development: amended (with effect on 1 April 2015), on 24 February 2016, by section 235(10) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 development: amended, on 1 April 2008, by section 550(10) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 development investments: repealed (with effect on 1 April 2013 and applying for the 2013–14 and later income years), on 17 July 2013, by section 98(15) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 direct income interest: substituted (with effect on 1 April 2008), on 6 October 2009, by section 557(42) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 dispose paragraph (a): amended (with effect on 1 April 2019), on 26 June 2019, by section 79(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section YA 1 dispose paragraph (a): amended (with effect on 1 October 2015), on 16 November 2015, by section 19(4) of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
Section YA 1 dispose paragraph (c): amended, on 1 April 2014, by section 127(7)(a) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 dispose paragraph (d): repealed, on 29 September 2018, by section 243(14) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 dispose paragraph (e): amended, on 1 April 2014, by section 127(7)(b) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 dispose paragraph (f)(ib): inserted (with effect on 1 April 2015), on 24 February 2016, by section 235(11) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 dispose paragraph (g): amended, on 1 April 2008, by section 23(4) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 dispose paragraph (h): added, on 1 April 2008, by section 23(4) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 distant workplace: inserted, on 1 April 2015 (applying for the 2015–16 and later income years), by section 144(9) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 distant workplace: amended (with effect on 1 April 2015), on 30 March 2017, by section 288(21) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 distant workplace: inserted (with effect on 4 September 2010), on 30 March 2017, by section 288(19) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 distant workplace: repealed (with effect on 1 April 2015), on 30 March 2017, by section 288(20) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 distinctive work clothing: amended, on 29 March 2018 (with effect on 1 July 2013), by section 243(15) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 distinctive work clothing: amended (with effect on 1 July 2013), on 24 February 2016, by section 235(13) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 distinctive work clothing: amended, on 1 April 2015 (applying for the 2015–16 and later income years), by section 144(10) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 district health board: repealed, on 1 October 2009, by section 20(2) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section YA 1 dividend paragraph (a): substituted (with effect on 30 June 2009), on 6 October 2009, by section 557(43) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 dividend paragraph (b): replaced (with effect on 1 April 2008), on 2 November 2012 (applying for the 2008–09 and later income years), by section 154(7) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 dividend paragraph (c)(i): repealed, on 1 April 2017, by section 288(22) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 dividend paragraph (c)(ii): substituted, on 1 April 2010, by section 557(44)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 dividend paragraph (d)(i): substituted, on 1 April 2010, by section 557(44)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 dividend paragraph (e): replaced, on 1 April 2017, by section 288(24) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 dividend paragraph (f): replaced, on 1 April 2017, by section 288(26) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 dividend treated as interest paragraph (d): replaced, on 1 April 2017, by section 288(27) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 donee organisation: inserted, on 6 January 2010, by section 557(45) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 dwelling: inserted, on 1 April 2011 (applying for the 2011–12 and later income years), by section 132(11) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 dwelling paragraph (a): amended, on 29 March 2018 (with effect on 1 April 2011 and applying to a person’s disposal of residential land if the date that the person first acquires an estate or interest in the residential land is on or after 29 March 2018), by section 243(16)(a) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 dwelling paragraph (b): amended (with effect on 1 October 2015), on 16 November 2015, by section 19(5)(a) of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
Section YA 1 dwelling paragraph (b)(vi): amended, on 29 March 2018 (with effect on 1 April 2011 and applying to a person’s disposal of residential land if the date that the person first acquires an estate or interest in the residential land is on or after 29 March 2018), by section 243(16)(b) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 dwelling paragraph (c): inserted (with effect on 1 October 2015), on 16 November 2015, by section 19(5)(b) of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
Section YA 1 dwelling paragraph (c): amended, on 29 March 2018 (applying to a person’s disposal of residential land if the date that the person first acquires an estate or interest in the residential land is on or after that date), by section 243(16)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 early life regime application day: inserted, on 1 July 2010, by section 557(46) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 effective look-through interest: inserted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(12) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 election commencement year: inserted (with effect on 30 June 2009), on 2 November 2012 (applying for income years beginning on or after 1 July 2009), by section 154(8) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 election day worker paragraph (a)(i): amended, on 3 June 2017, by section 4(2) of the Statutes Repeal Act 2017 (2017 No 23).
Section YA 1 election day worker paragraph (a)(ii): amended, on 3 June 2017, by section 4(2) of the Statutes Repeal Act 2017 (2017 No 23).
Section YA 1 elective attributing CFC: inserted (with effect on 30 June 2009), on 2 November 2012 (applying for income years beginning on or after 1 July 2009), by section 154(8) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 elective attributing FIF: inserted (with effect on 30 June 2009), on 2 November 2012 (applying for income years beginning on or after 1 July 2009), by section 154(8) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 eligible hedge: inserted, on 17 July 2013, by section 98(16) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 eligible research and development expenditure: inserted, on 1 April 2019, by section 21(7) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 emergency event: repealed, on 24 February 2016, by section 235(14) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 emissions unit: inserted (with effect on 1 January 2009), on 6 October 2009, by section 557(48) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 emissions unit shortfall year: inserted (with effect on 1 April 2010), on 21 December 2010 (applying for the 2010–11 and later income years), by section 132(13) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 employee paragraph (ab): inserted (with effect on 1 April 2008), on 29 August 2011, by section 130(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 employee paragraph (ab): amended, on 29 March 2018 (with effect on 30 March 2017), by section 243(17)(a) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 employee paragraph (ac): inserted, on 1 April 2015 (applying for the 2015–16 and later income years), by section 144(11)(b) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 employee paragraph (b): amended, on 29 March 2018 (with effect on 30 March 2017), by section 243(17)(b) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 employee paragraph (b): amended (with effect on 1 April 2015), on 24 February 2016, by section 235(15) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 employee paragraph (b): amended, on 1 April 2015 (applying for the 2015–16 and later income years), by section 144(11)(a) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 employee paragraph (b): amended (with effect on 1 April 2008), on 6 October 2009, by section 557(49) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 employee paragraph (c)(i): amended (with effect on 5 January 2010), on 24 February 2016, by section 235(16) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 employee paragraph (c)(i): amended (with effect on 1 April 2011), on 2 November 2012, by section 154(9) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 employee paragraph (c)(i): amended, on 1 April 2008, by section 550(12) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 employee paragraph (c)(ii): amended, on 1 April 2017, by section 98(4) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section YA 1 employee paragraph (c)(ii): amended (with effect on 1 April 2008), on 6 October 2009, by section 557(50) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 employee paragraph (d): replaced, on 29 March 2018, by section 243(18) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 employee paragraph (db): inserted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(14) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 employee share scheme: inserted, on 29 September 2018, by section 243(19) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 employee share scheme beneficiary: inserted, on 29 September 2018, by section 243(19) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 employee’s superannuation accumulation paragraph (a): substituted (with effect on 1 April 2008), on 6 October 2009, by section 557(51) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 employer paragraph (b)(iib): inserted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(15) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 employer paragraph (b)(iib): amended (with effect on 1 April 2011), on 2 November 2012, by section 154(10)(a) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 employer paragraph (c)(i): substituted (with effect on 1 April 2008), on 6 October 2009, by section 557(52)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 employer paragraph (c)(i): amended (with effect on 5 January 2010), on 24 February 2016, by section 235(17) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 employer paragraph (c)(i): amended (with effect on 1 April 2011), on 2 November 2012, by section 154(10)(b) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 employer paragraph (c)(ii): amended, on 1 April 2017, by section 98(5) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section YA 1 employer paragraph (c)(ii): amended (with effect on 1 April 2008), on 6 October 2009, by section 557(52)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 employer paragraph (db): inserted, on 1 April 2015 (applying for the 2015–16 and later income years), by section 144(12) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 employer contribution: inserted, on 1 April 2008, by section 135(5) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section YA 1 employer monthly schedule: repealed, on 1 April 2019, by section 243(20) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 employer-sourced superannuation savings paragraph (a): amended (with effect on 1 April 2008), on 6 October 2009, by section 557(55)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 employer-sourced superannuation savings paragraph (c): amended (with effect on 1 April 2008), on 6 October 2009, by section 557(55)(b)(i) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 employer-sourced superannuation savings paragraph (c): amended (with effect on 1 April 2008), on 6 October 2009, by section 557(55)(b)(ii) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 employer sponsored group policy: repealed, on 1 July 2010, by section 118(6) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 employer’s superannuation cash contribution: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(57) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 employer’s superannuation contribution: substituted (with effect on 1 April 2008), on 6 October 2009, by section 557(57) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 employer’s workplace: inserted, on 29 March 2018 (with effect on 1 April 2015), by section 243(21) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 employing company: repealed, on 29 March 2018, by section 243(22) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 employment: amended, on 23 November 2010, by section 25 of the Governor-General Act 2010 (2010 No 122).
Section YA 1 employment paragraph (b): amended, on 1 April 2008, by section 550(13) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 employment income: replaced, on 29 March 2018 (with effect on 30 March 2017), by section 243(23) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 employment income information: inserted, on 1 April 2019, by section 243(24) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 end date: replaced, on 29 March 2018 (with effect on 14 April 2014), by section 243(25) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 engaged in full-time work: repealed, on 29 May 2012 (for the purposes of sections LC 4 and LC 5 and schedule 2, and of sections 24B and 24H(7) of the Tax Administration Act 1994, applying for PAYE income payments made on or after 1 April 2013), by section 7(4) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Section YA 1 entering owner: inserted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(16) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 entering partner: inserted, on 1 April 2008, by section 23(5) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 entitlement period: amended, on 1 July 2018, by section 23(10) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 entity: inserted, on 1 July 2018, by section 49(10) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 equity instrument: inserted, on 1 April 2008, by section 550(14) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 ESCT: substituted (with effect on 1 April 2008), on 6 October 2009, by section 557(58) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 ESCT rate threshold amount: amended (with effect on 1 April 2008), on 6 October 2009, by section 557(59) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 ESS deferral date: inserted, on 1 April 2019, by section 243(26) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 established activity: repealed, on 1 April 2018, by section 243(27) (and see section 243(90) for application) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 estate: replaced (with effect on 1 October 2015), on 16 November 2015, by section 19(6) of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
Section YA 1 estate paragraph (b)(i): amended, on 12 November 2018, by section 250 of the Land Transfer Act 2017 (2017 No 30).
Section YA 1 ETS unit: repealed (with effect on 1 January 2009), on 6 October 2009, by section 557(60) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 excess debt outbound company: inserted (with effect on 30 June 2009), on 6 October 2009, by section 557(61) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 excess credit amount: repealed, on 1 April 2017, by section 288(28) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 excluded ancillary tax paragraph (b): repealed, on 1 April 2017, by section 288(29) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 excluded ancillary tax paragraph (d): repealed (with effect on 1 April 2008), on 6 October 2009, by section 557(62) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 excluded ancillary tax paragraph (e): repealed, on 2 June 2016, by section 71(5) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section YA 1 excluded fixed rate security: amended, on 1 April 2015 (not applying, for an income year, to a debenture that a person is party to, if the debenture is issued under an arrangement entered into before 22 November 2013; and a binding ruling on the application of section FA 2(5) was issued to the person in relation to the arrangement; and the binding ruling would continue to apply but for the repeal of the substituting debenture rule by the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (the Act); and for the whole of the income year, the total amount and the term of all debentures issued under the arrangement are not more than those disclosed in the application for the binding ruling; and the person makes an irrevocable election in writing, received by the Commissioner on or before 31 July 2014, that the repeal of the substituting debenture rule in the Act does not apply to their debenture), by section 144(13) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 excluded fixed rate security: amended (with effect on 1 April 2008), on 6 October 2009, by section 557(63) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 excluded preference share: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(64) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 exempt ESS: inserted, on 29 March 2018, by section 243(28) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 exempt interest paragraph (f): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 exemption certificate: repealed, on 1 April 2019, by section 243(30) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 existing business: inserted, on 1 July 2010, by section 557(65) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 existing farmer: repealed, on 1 April 2018, by section 243(31) (and see section 243(90) for application) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 existing privilege: amended, on 24 May 2013, by section 65 of the Crown Minerals Amendment Act 2013 (2013 No 14).
Section YA 1 exit level: inserted, on 1 April 2010, by section 557(66) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 exit period: inserted, on 1 April 2010, by section 557(66) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 exiting partner: inserted, on 30 March 2017, by section 288(30) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 expected life risk proportion: inserted, on 1 July 2010, by section 557(67) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 expenditure paragraph (c): inserted, on 30 March 2017, by section 288(31) (and see section 5) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 fair dividend rate annual method: inserted, on 24 February 2016, by section 235(18) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 fair dividend rate hedge portion: inserted, on 17 July 2013, by section 98(17) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 fair dividend rate method: replaced, on 24 February 2016, by section 235(19) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 fair dividend rate periodic method: inserted, on 24 February 2016, by section 235(20) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 fair value method: substituted (with effect on 1 April 2008), on 6 October 2009, by section 557(69) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 family assistance credit: repealed, on 1 April 2008, by section 550(16) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 family credit abatement: amended, on 1 July 2018, by section 23(11) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 family member: inserted, on 16 December 2013, by section 66 of the Members of Parliament (Remuneration and Services) Act 2013 (2013 No 93).
Section YA 1 family plus: repealed, on 1 April 2008, by section 550(17) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 family scheme: replaced, on 1 July 2018, by section 23(12) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 family scheme income: amended, on 1 July 2018, by section 23(13) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 family support: repealed, on 1 April 2008, by section 550(18) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 family tax credit: amended, on 1 July 2018, by section 23(14) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 farm-in party: inserted, on 1 April 2018, by section 243(32) (and see section 243(90) for application) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 farm-out arrangement: replaced, on 1 April 2014 (applying for the 2014–15 and later income years), by section 127(8) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 farmland: inserted (with effect on 1 October 2015), on 16 November 2015, by section 19(7) of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
Section YA 1 FDP: repealed, on 1 April 2017, by section 288(32) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 FDP account: repealed, on 1 April 2017, by section 288(33) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 FDP credit: repealed, on 1 April 2017, by section 288(34) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 FDP debit: repealed, on 1 April 2017, by section 288(35) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 FDP penalty tax: repealed, on 1 April 2017, by section 288(36) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 FDP ratio: repealed, on 1 April 2017, by section 288(37) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 FDP reference period: repealed, on 1 April 2017, by section 288(38) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 FDP rules: repealed, on 1 April 2017, by section 288(39) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 FDPA: repealed, on 1 April 2017, by section 288(40) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 FDPA company: repealed, on 1 April 2017, by section 288(41) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 FIF net loss: amended (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(18) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 FIF superannuation interest: replaced (with effect on 1 April 2014), on 24 February 2016, by section 235(21) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 finance lease paragraph (b): amended, on 1 April 2008, by section 550(19) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 finance lease paragraph (c): added, on 1 April 2008, by section 550(19) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 financial asset: inserted (with effect on 30 June 2009), on 6 October 2009, by section 557(71) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 financial institution: inserted (with effect on 1 June 2010), on 7 September 2010, by section 117(6) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 financial institution: amended, on 18 March 2019, by section 278(12) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 financial institution: amended, on 1 April 2014, by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section YA 1 financial institution special purpose vehicle: repealed, on 18 March 2019, by section 278(13) (and see section 278(43) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 financial instrument: inserted, on 1 July 2018, by section 49(11) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 financial liability: inserted, on 30 June 2014, by section 144(14) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 financial risk: inserted, on 1 July 2010, by section 557(72) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 financial statements: replaced, on 1 April 2014, by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section YA 1 financially independent paragraph (c): replaced, on 26 November 2018, by section 459 of the Social Security Act 2018 (2018 No 32).
Section YA 1 financially independent paragraph (d): replaced, on 26 November 2018, by section 459 of the Social Security Act 2018 (2018 No 32).
Section YA 1 first tracking date: repealed (with effect on 30 June 2009), on 6 October 2009, by section 557(74) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 fishing quota emissions unit: inserted (with effect on 1 July 2010), on 7 September 2010, by section 117(7) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 fixed establishment paragraph (c)(ii): amended (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 242(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 fixed-rate foreign equity: inserted (with effect on 30 June 2009), on 6 October 2009, by section 557(75) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 fixed-rate share paragraph (a): amended, on 1 April 2017, by section 288(42) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 fixed-rate share paragraph (a): amended, on 2 November 2012, by section 154(13) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 fixed-rate share paragraph (e): repealed (with effect on 1 April 2008), on 6 October 2009, by section 557(76)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 fixed-rate share paragraph (f): substituted (with effect on 1 April 2008), on 7 December 2009, by section 118(7) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 fixed-rate share paragraph (g): substituted (with effect on 1 April 2008), on 7 December 2009, by section 118(7) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 fixed-rate share paragraph (h): added (with effect on 1 April 2008), on 7 December 2009, by section 118(7) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 fixed-rate share paragraph (h)(iii): amended (with effect on 30 June 2009), on 29 August 2011 (applying for income years beginning on or after 1 July 2009), by section 130(6) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 fixed-rate share paragraph (i): added (with effect on 30 June 2009), on 29 August 2011 (applying for income years beginning on or after 1 July 2009), by section 130(6) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 flat-owning company: amended (with effect on 1 April 2011), on 2 November 2012, by section 154(14) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 FMA: inserted, on 1 May 2011, by section 82 of the Financial Markets Authority Act 2011 (2011 No 5).
Section YA 1 foreign account information-sharing agreement: replaced, on 1 July 2017, by section 7 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section YA 1 foreign ASAP: inserted (with effect on 1 April 2008), on 30 June 2014, by section 144(16) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 foreign attributed income paragraph (b): replaced (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(19) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 foreign attributed loss offsets: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(20) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 foreign bank: inserted, on 30 March 2017, by section 288(43) (and see section 5) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 foreign corporate limited partnership: inserted, on 1 April 2008, by section 23(6) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 foreign country: amended, on 7 November 2015, by section 5(3) of the Income Tax Amendment Act 2015 (2015 No 104).
Section YA 1 foreign crew of fishing vessels instructions: inserted, on 1 October 2014, by section 144(17) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 foreign defined contribution scheme: inserted, on 1 April 2014, by section 127(10) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 foreign dividend: repealed (with effect on 30 June 2009), on 6 October 2009, by section 557(77) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 foreign dividend company: repealed (with effect on 30 June 2009), on 6 October 2009, by section 557(78) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 foreign dividend company net earnings: repealed (with effect on 30 June 2009), on 6 October 2009, by section 557(79) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 foreign group: repealed (with effect on 30 June 2009), on 6 October 2009, by section 557(80) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 foreign investment PIE: inserted, on 29 August 2011, by section 130(7) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 foreign investment variable-rate PIE: inserted, on 29 August 2011, by section 130(7) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 foreign investment variable-rate PIE paragraph (a): amended, on 2 November 2012, by section 154(15) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 foreign investment zero-rate PIE: inserted, on 29 August 2011, by section 130(7) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 foreign investment zero-rate PIE paragraph (a): amended, on 2 November 2012, by section 154(16) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 foreign LTC holder: inserted, on 1 April 2017 (applying for income years beginning on or after this date), by section 288(44) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 foreign non-dividend income: substituted, on 21 December 2010, by section 132(18) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 foreign PIE equivalent: inserted, on 1 April 2010, by section 557(81) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 foreign public official: repealed, on 7 November 2015, by section 5(1) of the Income Tax Amendment Act 2015 (2015 No 104).
Section YA 1 foreign superannuation withdrawal: inserted, on 1 April 2014, by section 127(11) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 foreign tax: repealed, on 30 March 2017, by section 288(45) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 forest land emissions unit: substituted (with effect on 1 January 2009), on 7 September 2010, by section 117(9) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 forest land unit: repealed (with effect on 1 January 2009), on 6 October 2009, by section 557(82) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 forest sink emissions unit: inserted (with effect on 1 January 2009), on 7 September 2010, by section 117(9) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 forestry business: replaced (with effect on 1 April 2008), on 2 November 2012, by section 154(17) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 forestry company paragraph (a): amended (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 242(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 formation loss: replaced, on 29 March 2018, by section 243(33) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 former Financial Reporting Act: inserted, on 1 April 2014, by section 97 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section YA 1 former Financial Reporting Standard 34: inserted, on 1 April 2014, by section 97 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section YA 1 former Financial Reporting Standard 35: inserted, on 1 April 2014, by section 97 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section YA 1 former financial reporting standards without IFRS: inserted, on 1 April 2014, by section 97 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section YA 1 former generally accepted accounting practice without IFRS: inserted, on 1 April 2014, by section 97 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section YA 1 friendly society: amended, on 1 April 2019, by section 58(2) of the Friendly Societies and Credit Unions (Regulatory Improvements) Amendment Act 2018 (2018 No 17).
Section YA 1 full-time earner: amended, on 1 July 2018, by section 23(15) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 fully credited for conduit tax relief: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(21) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 fully imputed: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(84) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 fully imputed paragraph (a): amended, on 29 March 2018, by section 243(34) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 fully imputed paragraph (a): amended, on 1 April 2017, by section 288(47) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 fully imputed paragraph (a): amended, on 30 March 2017, by section 288(46)(a) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 fully imputed paragraph (a): amended, on 1 April 2013, by section 154(18) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 fully imputed paragraph (b): amended, on 30 March 2017, by section 288(46)(b) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 further FDP: repealed, on 1 April 2017, by section 288(48) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 FX hedge: inserted (with effect on 1 April 2008), on 30 June 2014, by section 144(18) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 general insurance contract: repealed (with effect on 1 April 2008), on 7 September 2010, by section 117(10) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 general partner: inserted, on 1 April 2008, by section 23(7) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 generally accepted accounting practice: replaced, on 1 April 2014, by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section YA 1 generally accepted accounting practice with IFRS: inserted, on 1 April 2014, by section 97 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section YA 1 gifting settlor: inserted, on 1 April 2008, by section 550(21) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 goods: amended, on 1 April 2019, by section 21(8)(a) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 goods: amended, on 1 April 2019, by section 21(8)(b) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 goods: amended, on 1 July 2018, by section 49(12) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 goods: amended, on 29 March 2018 (with effect on 1 April 2015), by section 243(35) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 goods: amended (with effect on 1 April 2015), on 24 February 2016, by section 235(22)(a) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 goods: amended (with effect on 1 April 2015), on 24 February 2016, by section 235(22)(b) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 government screen production payment: repealed (with effect on 1 January 2010), on 7 September 2010, by section 117(11) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 grandparented charity: inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 288(49) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 grandparented charity: amended, on 29 March 2018 (with effect on 1 April 2017), by section 243(36) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 grandparented Maori authority: inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 288(50) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 grandparented structure: inserted (with effect on 30 July 2009), on 28 May 2010, by section 96(4) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Section YA 1 grandparenting income year: inserted, on 1 April 2011, by section 132(19) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 grandparenting start day: inserted, on 1 July 2010, by section 557(87) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 greater Christchurch: inserted (with effect on 4 September 2010 and applying for a person’s income year that includes that date and for all later income years), on 30 June 2014, by section 144(19) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 grey list company: substituted (with effect on 1 April 2008), on 6 October 2009, by section 557(88) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 grey list dividend: repealed (with effect on 30 June 2008), on 6 October 2009, by section 557(89) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 group life master policy: inserted, on 1 July 2010, by section 557(90) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 group of companies: amended, on 1 April 2008, by section 550(22) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 guarantor: replaced (with effect on 1 April 2012), on 2 November 2012, by section 154(20) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 guarantor: inserted (with effect on 1 April 2011), on 2 November 2012, by section 154(19) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 hedge and hedging: inserted, on 17 July 2013, by section 98(19) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 high-priced bloodstock: inserted (with effect on 1 January 2019), on 18 March 2019, by section 278(14) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 high-priced livestock paragraph (a): amended, on 29 March 2018 (with effect on 1 April 2015), by section 243(37) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 high-priced livestock paragraph (a): amended (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 242(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 high-priced livestock paragraph (a)(ii): amended (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 242(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 high-priced livestock paragraph (b): amended (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 242(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 hire purchase agreement paragraph (a)(i): replaced (with effect on 1 April 2008 and applying for the 2008–09 and later income years, but not applying to a person in relation to a tax position taken by them in the period from 1 April 2008 to the date of introduction of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Bill, and relating to the application of the Goods and Services Tax Act 1985 to hire purchase agreements, and relying on the provisions of the definition of hire purchase agreement as it was before the amendment made by section 144(20) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014), on 30 June 2014, by section 144(20) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 hire purchase agreement paragraph (d): replaced, on 26 June 2019, by section 79(3) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section YA 1 holding company paragraph (a): substituted, on 1 April 2010, by section 557(91) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 holding company paragraph (b): repealed, on 1 April 2014, by section 127(12) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 home: repealed, on 29 May 2012 (applying for the 2012–13 and later tax years), by section 7(5) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Section YA 1 home ownership requirements: repealed, on 2 June 2016, by section 71(6) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section YA 1 honorarium: inserted (with effect on 1 April 2009), on 6 October 2009, by section 557(92) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 honorarium: amended (with effect on 1 April 2009), on 7 September 2010, by section 117(12) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 household member: repealed, on 29 May 2012 (applying for the 2012–13 and later tax years), by section 7(6) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Section YA 1 housekeeper: repealed, on 29 May 2012 (applying for the 2012–13 and later tax years), by section 7(7) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Section YA 1 housekeeping payments: repealed, on 29 May 2012 (applying for the 2012–13 and later tax years), by section 7(8) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Section YA 1 hybrid mismatch legislation: inserted, on 1 July 2018, by section 49(13) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 hybrid mismatch report: inserted, on 1 July 2018, by section 49(14) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 ICA company: replaced (with effect on 1 April 2008 and applying for the 2008–09 and later income years), on 27 February 2014, by section 127(13) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 IFRS: inserted, on 1 April 2008, by section 550(23) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 IFRS: amended, on 1 April 2014, by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section YA 1 IFRS 4: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(93) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 IFRS 9: inserted, on 26 June 2019, by section 80 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section YA 1 IFRS designated FX hedge: inserted (with effect on 1 April 2011 and applying for a financial arrangement entered into by a person (a) in the 2014–15 income year and later income years, unless paragraph (b) applies; (b) in an income year (the first income year) and later income years, if the person files a return of income for the first income year on the basis that this section applies to a financial arrangement entered into in the first income year, and the first income year is the 2011–12, 2012–13, 2013–14, or 2014–15 income year, and the person uses IFRSs to prepare financial statements or to report for financial arrangements for the first income year), on 30 June 2014, by section 144(22) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 IFRSE: inserted (with effect on 30 June 2009), on 6 October 2009, by section 557(94) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 impaired credit adjustment: inserted, on 1 April 2008, by section 550(23) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 imputation additional tax: amended (with effect on 1 October 2016), on 30 March 2017, by section 288(51) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 income derived from New Zealand: repealed, on 21 December 2010, by section 132(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 income from employment paragraph (b)(iv): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 income from employment paragraph (c): replaced, on 29 March 2018 (with effect on 30 March 2017), by section 243(38) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 income from employment paragraph (d): added (with effect on 1 April 2008), on 6 October 2009, by section 557(95) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 income from mining: repealed, on 1 April 2014, by section 127(14) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 income from personal exertion: repealed, on 1 April 2018, by section 243(39) (and see section 243(90) for application) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 income interest paragraph (b): amended, on 1 April 2017, by section 288(52) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 income interest paragraph (b): amended (with effect on 30 June 2009), on 6 October 2009, by section 557(96) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 income statement: repealed, on 1 April 2019, by section 278(15) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 income tax liability paragraph (a)(ii): substituted, on 1 April 2010, by section 557(97) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 income-tested benefit: replaced, on 26 November 2018, by section 459 of the Social Security Act 2018 (2018 No 32).
Section YA 1 increase in savings: repealed, on 2 June 2016, by section 71(7) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section YA 1 independent living: inserted, on 1 April 2011 (applying for the 2011–12 and later income years), by section 132(21) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 indirect attributing interest: inserted (with effect on 1 April 2014), on 24 February 2016, by section 235(23) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 industrial artistic copyright: inserted (with effect on 1 April 2015), on 24 February 2016, by section 235(24) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 industry research co-operative: repealed, on 1 October 2009, by section 20(3) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section YA 1 ineligible internal software development: inserted, on 1 April 2019, by section 21(9) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 ineligible technology expenditure: inserted, on 1 April 2019, by section 21(10) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 inflation-indexed instrument: inserted, on 30 June 2014, by section 144(23) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 inform: inserted, on 2 June 2016, by section 71(8) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section YA 1 initial provisional tax liability paragraph (a): replaced, on 1 April 2017, by section 98(6)(a) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section YA 1 initial provisional tax liability paragraph (a): amended, on 29 March 2018, by section 258 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 initial provisional tax liability paragraph (b): amended, on 29 March 2018, by section 258 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 initial provisional tax liability paragraph (b)(ii): amended, on 1 April 2017, by section 98(6)(b) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section YA 1 initial treatment: amended, on 1 April 2014, by section 127(15) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 input tax paragraph (b): amended, on 1 October 2018, by section 443(3) of the Customs and Excise Act 2018 (2018 No 4).
Section YA 1 institution: repealed, on 29 May 2012 (applying for the 2012–13 and later tax years), by section 7(9) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Section YA 1 insurance paragraph (b): amended, on 24 February 2016, by section 235(25) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 intellectual property: inserted (with effect on 1 April 2015), on 24 February 2016, by section 235(26) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 interest paragraph (bb): inserted, on 30 March 2017, by section 288(53) (and see section 5) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 interest paragraph (cb): inserted, on 30 March 2017, by section 288(54) (and see section 5) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 interest paragraph (d): replaced (with effect on 1 October 2015), on 16 November 2015, by section 19(8) of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
Section YA 1 interest expenditure: inserted (with effect on 1 April 2013 and applying for the 2013–14 and later income years for an item of property referred to in section DG 3(2)(a)(i), and for the 2014–15 and later income years for an item of property referred to in section DG 3(2)(a)(ii) and (iii)), on 17 July 2013, by section 98(20) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 internal software development: repealed (with effect on 1 April 2009), on 30 March 2017, by section 288(55) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 internal software development controller: repealed (with effect on 1 April 2009), on 30 March 2017, by section 288(56) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 internal software development expenditure: inserted, on 1 April 2019, by section 21(11) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 internal software development group: repealed (with effect on 1 April 2009), on 30 March 2017, by section 288(57) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 international tax rules paragraph (a)(i): repealed, on 24 February 2016, by section 235(27) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 international tax rules paragraph (a)(ii): repealed, on 24 February 2016, by section 235(27) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 international tax rules paragraph (a)(iv): repealed, on 24 February 2016, by section 235(27) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 international tax rules paragraph (a)(xiv): repealed, on 1 April 2010, by section 557(100) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 international tax rules paragraph (a)(xv): repealed (with effect on 1 April 2008), on 6 October 2009, by section 557(99) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 international tax rules paragraph (a)(xii): repealed, on 1 July 2012 (applying for income years beginning on or after that date), by section 132(22) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 international tax rules paragraph (a)(xiii): substituted (with effect on 1 April 2008), on 6 October 2009, by section 557(98) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 international tax rules paragraph (b): amended, on 1 April 2010, by section 557(101) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 investment activity: inserted, on 1 April 2011 (applying for the 2011–12 and later income years), by section 96(5) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Section YA 1 investor paragraph (b): substituted, on 1 April 2010, by section 557(102) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 investor paragraph (c): repealed, on 1 April 2008, by section 550(26) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 investor class: inserted, on 1 April 2010, by section 557(103) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 investor interest: replaced, on 17 July 2013, by section 98(21) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 in-work payment: repealed, on 1 April 2008, by section 550(27) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 in-work tax credit: inserted, on 1 April 2008, by section 550(27) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 in-work tax credit: amended, on 1 July 2018, by section 23(16) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 jurisdictional attributed income: inserted (with effect on 30 June 2009), on 6 October 2009, by section 557(104) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 jurisdictional attributed income: amended (with effect on 30 June 2009), on 29 August 2011 (applying for income years beginning on or after 1 July 2009), by section 130(8) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 jurisdictional BE income: inserted (with effect on 30 June 2009), on 6 October 2009, by section 557(104) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 jurisdictional BE income: amended (with effect on 30 June 2009), on 29 August 2011 (applying for income years beginning on or after 1 July 2009), by section 130(8) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 jurisdictional income ratio: inserted (with effect on 30 June 2009), on 6 October 2009, by section 557(104) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 jurisdictional income ratio: amended (with effect on 30 June 2009), on 29 August 2011 (applying for income years beginning on or after 1 July 2009), by section 130(8) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 KiwiSaver calculation period: repealed, on 1 April 2009, by section 56(3) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section YA 1 KiwiSaver scheme: replaced, on 1 December 2014, by section 150 of the Financial Markets (Repeals and Amendments) Act 2013 (2013 No 70).
Section YA 1 know-how: inserted (with effect on 1 April 2015), on 24 February 2016, by section 235(28) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 Kyoto unit: repealed (with effect on 1 January 2009), on 6 October 2009, by section 557(105) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 land paragraph (e): repealed, on 1 April 2018, by section 243(40) (and see section 243(90) for application) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 land investment company: substituted (with effect on 1 April 2010), on 21 December 2010, (applying for the 2010–11 and later income years) by section 132(22) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 land investment company paragraph (c): amended (with effect on 1 April 2010), on 29 August 2011 (applying for the 2010–11 and later income years), by section 130(9) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 land loss: inserted, on 1 April 2010, by section 557(106) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 land provisions: inserted, on 1 April 2010, by section 557(107) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 land provisions paragraph (bba): inserted, on 1 April 2015, by section 144(24) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 land provisions paragraph (bbab): inserted, on 1 April 2015, by section 144(24) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 land provisions paragraph (bb): inserted (with effect on 1 April 2013), on 17 July 2013, by section 98(22) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 land sales provisions: inserted (with effect on 1 April 2019), on 26 June 2019, by section 79(4) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section YA 1 LAQC: repealed, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(23) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 large budget film grant: inserted (with effect on 1 January 2010), on 7 September 2010, by section 117(14) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 large budget film grant paragraph (bb): inserted, on 18 March 2019, by section 278(16) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 large budget screen production grant: repealed, on 1 January 2010, by section 557(108) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 large business AIM-capable system: inserted, on 1 April 2018, by section 46(4) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section YA 1 large business AIM-capable system: amended, on 18 March 2019, by section 278(17) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 large multinational group: inserted, on 27 June 2018, by section 49(15) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 lease paragraph (d): amended (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(23) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 lease paragraph (d)(v): replaced, on 1 April 2015, by section 144(25) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 lease paragraph (d)(vi): amended (with effect on 1 April 2008), on 7 December 2009, by section 118(9) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 lease paragraph (d)(vii): amended (with effect on 1 April 2008), on 7 December 2009, by section 118(9) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 lease paragraph (f): replaced, on 1 April 2015 (applying, for a person and an occupation right agreement, to an occupation right agreement entered by the person on or after that date), by section 144(26) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 legal and equitable rights: inserted (with effect on 31 December 2012), on 17 July 2013, by section 98(23) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 legal expenses: inserted, on 1 April 2009, by section 22(1) of the Taxation (Business Tax Measures) Act 2009 (2009 No 5).
Section YA 1 lessee paragraph (a): amended (with effect on 1 April 2008), on 7 December 2009, by section 118(11)(a) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 lessee paragraph (b): amended (with effect on 1 April 2008), on 7 December 2009, by section 118(11)(b) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 lessor paragraph (a): amended (with effect on 1 April 2008), on 7 December 2009, by section 118(12)(a) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 lessor paragraph (b): amended (with effect on 1 April 2008), on 7 December 2009, by section 118(12)(b) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 liabilities: replaced, on 29 March 2018 (with effect on 14 April 2014), by section 243(41) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 licensed non-bank deposit taker: inserted, on 29 March 2018 (with effect on 1 April 2017 and applying for a life insurance premium that is derived on or after that date by Lloyd’s of London), by section 243(42) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 licensed security holder: inserted, on 1 July 2016, by section 50(7) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
Section YA 1 life financial reinsurance: inserted, on 1 January 2010, by section 557(110) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 life fund PIE: inserted, on 1 April 2010, by section 557(111) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 life insurance rules: repealed, on 2 November 2012, by section 154(21) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 life reinsurer: amended, on 1 July 2018, by section 49(16) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 life risk: inserted, on 1 July 2010, by section 557(112) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 life risk component: inserted, on 1 July 2010, by section 557(113) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 limited non-transaction shares: inserted (with effect on 1 April 2010), on 7 September 2010, by section 117(15) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 limited partner: inserted, on 1 April 2008, by section 23(8) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 limited partnership: inserted, on 1 April 2008, by section 23(8) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 limited partnership deduction: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(114) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 limited partnership net deduction: repealed (with effect on 1 April 2008), on 6 October 2009, by section 557(114) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 limited-recourse arrangement: inserted (with effect on 20 May 2013), on 27 February 2014, by section 127(16) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 lines trust: inserted, on 1 April 2010, by section 557(115) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 listed industrial mineral: inserted, on 1 April 2014, by section 127(17) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 listed limited partnership: inserted, on 1 April 2008, by section 23(9) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 listed PIE: inserted, on 1 April 2010, by section 557(116) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 listed PIE paragraph (a): amended, on 18 March 2019, by section 278(18)(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 listed PIE paragraph (c): repealed, on 18 March 2019, by section 278(18)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 listed PIE paragraph (d): repealed, on 18 March 2019, by section 278(18)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 listed research provider: repealed, on 1 October 2009, by section 20(4) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section YA 1 living alone payment: repealed, on 2 September 2013 (applying for the 2011–12 tax year and later tax years), by section 16(1) of the Social Assistance (Living Alone Payments) Amendment Act 2013 (2013 No 11).
Section YA 1 Lloyd’s of London: inserted, on 29 March 2018 (with effect on 1 April 2017 and applying for a life insurance premium that is derived on or after that date by Lloyd’s of London), by section 243(44) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 loan paragraph (b): amended (with effect on 30 June 2009), on 6 October 2009, by section 557(117) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 loan paragraph (c): repealed, on 1 April 2014, by section 127(18) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 local authority paragraph (b)(vii): substituted, on 1 November 2010, by section 113(1) of the Local Government (Auckland Transitional Provisions) Act 2010 (2010 No 37).
Section YA 1 local authority paragraph (b)(ix): added, on 2 December 2011, by section 14(2) of the Local Government Borrowing Act 2011 (2011 No 77).
Section YA 1 local authority paragraph (b)(x): inserted (with effect on 1 November 2010), on 2 November 2012, by section 154(22) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 look-through company: inserted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(24) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 look-through company paragraph (eb): replaced, on 29 March 2018 (with effect on 1 April 2017), by section 243(45) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 look-through company paragraph (ec): inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 288(59) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 look-through company paragraph (ed): inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 288(59) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 look-through company paragraph (ee): inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 288(59) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 look-through company paragraph (ef): inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 288(59) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 look-through company paragraph (eg): inserted, on 1 April 2017 (applying for income years beginning on or after this date), by section 288(60) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 look-through company deduction: inserted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(25) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 look-through counted owner: inserted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(26) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 look-through counted owner paragraph (a)(i): repealed, on 29 March 2018, by section 258 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 look-through counted owner paragraph (bb): inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 288(61) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 look-through counted owner paragraph (c): replaced, on 1 April 2017 (applying for the 2017–18 and later income years), by section 288(62) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 look-through interest: inserted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(27) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 look-through interest paragraph (a): repealed, on 1 April 2017 (applying for the 2017–18 and later income years), by section 288(63) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 look-through interest paragraph (b): replaced, on 1 April 2017 (applying for the 2017–18 and later income years), by section 288(64) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 look-through interest paragraph (c): amended, on 29 March 2018, by section 258 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 loss paragraph (c): replaced (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(24) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 loss-attributing qualifying company: repealed, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(28) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 loss balance: substituted (with effect on 1 April 2008), on 7 December 2009, by section 118(13) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 main home: inserted (with effect on 1 October 2015), on 16 November 2015, by section 19(9) of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
Section YA 1 main income equalisation deposit: inserted (with effect on 1 April 2011), on 24 February 2016, by section 235(29) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 main income equalisation refund: inserted (with effect on 1 April 2011), on 24 February 2016, by section 235(30) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 major shareholder paragraph (c): amended, on 1 April 2014 (applying for the 2014–15 and later income years), by section 127(19)(a) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 major shareholder paragraph (c): amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 130(10) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 major shareholder paragraph (d): amended, on 1 April 2014 (applying for the 2014–15 and later income years), by section 127(19)(b) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 major shareholder paragraph (d): amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 130(10) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 Maori investment company: amended (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 242(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 Maori owners paragraph (a): amended (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 242(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 market value paragraph (bb): inserted (with effect on 1 April 2013 and applying for the 2013–14 and later income years for an item of property referred to in section DG 3(2)(a)(i), and for the 2014–15 and later income years for an item of property referred to in section DG 3(2)(a)(ii) and (iii)), on 17 July 2013, by section 98(25) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 market value circumstance paragraph (a)(ii): amended (with effect on 1 April 2008), on 6 October 2009, by section 557(118) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 market value interest paragraph (a): amended, on 2 November 2012, by section 154(23) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 market value interest paragraph (b): amended, on 17 July 2013, by section 172 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 maximum deficit debit: repealed, on 1 April 2017, by section 288(65) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 maximum permitted ratio: amended, on 1 April 2017, by section 288(66) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 maximum permitted ratio: amended (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(25) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 member paragraph (b): repealed, on 1 April 2011, by section 117(16) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 member credit contribution: inserted, on 1 April 2008, by section 135(6) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section YA 1 member credit contribution paragraph (a)(i): substituted (with effect on 1 April 2008), on 6 October 2009, by section 557(119)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 member credit contribution paragraph (a)(iib): inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(119)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 member credit contribution paragraph (a)(iv): inserted, on 1 July 2013, by section 117(17) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 member credit contribution paragraph (b): substituted (with effect on 1 April 2008), on 6 October 2009, by section 557(119)(c) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 mineral miner: inserted (with effect on 1 April 2014), on 24 February 2016, by section 235(31) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 mineral mining asset: inserted, on 1 April 2014, by section 127(20) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 minimum family tax credit: inserted, on 1 April 2008, by section 550(29) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 minimum family tax credit: amended, on 1 July 2018, by section 23(17) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 minimum market value interest paragraph (c): inserted, on 1 April 2019, by section 21(12) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 minimum QC interest: inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 288(67) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 minimum voting interest paragraph (c): inserted, on 1 April 2019, by section 21(13) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 mining company: repealed, on 1 April 2014, by section 127(21) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 mining development expenditure: amended, on 1 April 2014, by section 127(22) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 mining exploration expenditure: amended, on 1 April 2014, by section 127(23) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 mining holding company: repealed, on 1 April 2014, by section 127(24) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 mining operations: amended, on 1 April 2014, by section 127(25) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 mining or prospecting right: amended, on 1 April 2014, by section 127(26) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 mining outgoing excess: repealed, on 1 April 2014, by section 127(27) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 mining permit: replaced, on 1 April 2014, by section 127(28) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 mining permit area: repealed, on 1 April 2014, by section 127(29) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 mining prospecting expenditure: inserted, on 1 April 2014, by section 127(30) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 mining prospecting information: amended, on 1 April 2014, by section 127(31) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 mining purposes: repealed, on 1 April 2014, by section 127(32) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 mining rehabilitation expenditure: inserted, on 1 April 2014, by section 127(33) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 mining share: repealed, on 1 April 2014, by section 127(34) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 mining venture: repealed, on 1 April 2014, by section 127(35) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 minister of religion: replaced (with effect on 1 April 2015), on 24 February 2016, by section 235(33) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 minister of religion: replaced (with effect on 1 July 2013), on 24 February 2016, by section 235(32) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 mismatch amount: inserted, on 1 July 2018, by section 49(17) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 mismatch situation: inserted, on 1 July 2018, by section 49(18) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 mixed-ownership enterprise: inserted, on 30 June 2012, by section 11 of the Public Finance (Mixed Ownership Model) Amendment Act 2012 (2012 No 45).
Section YA 1 money lent paragraph (e): inserted, on 30 March 2017, by section 288(68) (and see section 5) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 monthly instalment plan: amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 mortality profit: repealed, on 1 July 2010, by section 557(120) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 mortality profit formula: repealed, on 1 July 2010, by section 557(120) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 multi-rate PIE: inserted, on 1 April 2010, by section 557(121) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 multi-rate PIE paragraph (d): amended, on 18 March 2019, by section 278(19) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 multi-rate PIE paragraph (e): repealed, on 1 July 2010, by section 557(122) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 national minimum price threshold: inserted (with effect on 1 January 2019), on 18 March 2019, by section 278(20) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 natural person: replaced, on 29 March 2018, by section 243(47) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 net asset balance: inserted (with effect on 1 April 2013 and applying for the 2013–14 and later income years for an item of property referred to in section DG 3(2)(a)(i), and for the 2014–15 and later income years for an item of property referred to in section DG 3(2)(a)(ii) and (iii)), on 17 July 2013, by section 98(26) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 net asset balance: amended, on 30 June 2014, by section 144(28) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 net assets: inserted (with effect on 14 April 2014), on 30 June 2014, by section 144(29) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 net assets: amended, on 29 March 2018 (with effect on 14 April 2014), by section 243(48) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 net attributable CFC income: inserted (with effect on 30 June 2009), on 6 October 2009, by section 557(123) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 net attributable CFC loss: inserted (with effect on 30 June 2009), on 6 October 2009, by section 557(123) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 net attributable FIF income: inserted (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(26) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 net attributable FIF loss: inserted (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(26) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 net family scheme income: amended, on 1 July 2018, by section 23(18) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 net family scheme income: amended, on 1 April 2008, by section 550(30) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 net loss: amended (with effect on 1 April 2015), on 24 February 2016, by section 235(34) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 net mining loss: inserted (with effect on 1 April 2008), on 7 December 2009, by section 118(14) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 net mining loss: amended, on 1 April 2014, by section 127(36) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 new business: inserted, on 1 July 2010, by section 557(124) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 new company tax rate person: inserted, on 1 October 2010, by section 30(2) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Section YA 1 new personal tax rate person: substituted, on 1 October 2010, by section 30(2) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Section YA 1 new reporting standard: inserted (with effect on 1 April 2008), on 7 December 2009, by section 118(15) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 new start grant: repealed (with effect on 1 April 2015), on 24 February 2016, by section 235(35) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 new tax rate person: repealed, on 1 October 2010, by section 30(3) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Section YA 1 New Zealand banking group: amended (with effect on 1 July 2009 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(27) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 New Zealand emissions unit: inserted (with effect on 1 January 2009), on 6 October 2009, by section 557(127) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 New Zealand partnership: inserted, on 1 April 2008, by section 23(10) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 New Zealand repatriation amount: repealed, on 24 February 2016, by section 235(36) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 New Zealand resident paragraph (b): amended, on 1 July 2018, by section 23(19) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 New Zealand superannuation paragraph (b)(i): repealed, on 2 September 2013 (applying for the 2011–12 tax year and later tax years), by section 16(1) of the Social Assistance (Living Alone Payments) Amendment Act 2013 (2013 No 11).
Section YA 1 New Zealand superannuation paragraph (b)(ii): repealed, on 17 July 2013, by section 98(27) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 New Zealand superannuation paragraph (b)(iii): repealed, on 17 July 2013, by section 98(27) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 New Zealand superannuation paragraph (c)(ii): amended, on 26 November 2018, by section 459 of the Social Security Act 2018 (2018 No 32).
Section YA 1 New Zealand superannuitant paragraph (b)(ii): repealed, on 17 July 2013, by section 98(28) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 New Zealand unit: repealed (with effect on 1 January 2009), on 6 October 2009, by section 557(127) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 Niue International Trust Fund: inserted, on 1 April 2008, by section 550(32) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 nominal share: inserted (with effect on 1 April 2008 and applying for the 2008–09 and later income years), on 30 March 2017, by section 288(69) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 non-attributing active CFC: inserted (with effect on 30 June 2009), on 6 October 2009, by section 557(128) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 non-attributing Australian CFC: inserted (with effect on 30 June 2009), on 6 October 2009, by section 557(128) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 non-business researcher: inserted, on 1 April 2019, by section 21(14) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 non-creditable dividend: repealed (with effect on 30 June 2009), on 6 October 2009, by section 557(129) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 non-filing taxpayer: replaced, on 1 April 2019, by section 278(21) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 non-IFRS designated FX hedge: inserted (with effect on 1 April 2011 and applying for a financial arrangement entered into by a person (a) in the 2014–15 income year and later income years, unless paragraph (b) applies; (b) in an income year (the first income year) and later income years, if the person files a return of income for the first income year on the basis that this section applies to a financial arrangement entered into in the first income year, and the first income year is the 2011–12, 2012–13, 2013–14, or 2014–15 income year, and the person uses IFRSs to prepare financial statements or to report for financial arrangements for the first income year), on 30 June 2014, by section 144(30) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 non-IFRS designated FX hedge paragraph (c): amended, on 24 February 2016, by section 235(39) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 non-integral fee: inserted, on 1 April 2008, by section 550(33) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 non-Kyoto greenhouse gas unit: inserted (with effect on 1 January 2009), on 6 October 2009, by section 557(131) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 non-Kyoto greenhouse gas unit paragraph (a): amended (with effect on 1 January 2009), on 7 September 2010, by section 117(18) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 non-refundable tax credit paragraph (a): amended, on 29 May 2012 (applying for the 2012–13 and later tax years), by section 7(10) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Section YA 1 non-refundable tax credit paragraph (ab): inserted, on 6 January 2010, by section 557(132) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 non-refundable tax credit paragraph (d): repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(28) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 non-refundable tax credit paragraph (f): amended, on 30 March 2017, by section 288(71) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 non-refundable tax credit paragraph (fb): inserted, on 17 July 2013, by section 98(29) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 non-refundable tax credit paragraph (g): substituted, on 1 April 2010, by section 557(133) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 non-refundable tax credit paragraph (g): amended, on 17 July 2013, by section 98(30) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 non-resident entertainer paragraph (b): substituted (with effect on 1 April 2008), on 6 October 2009, by section 557(134) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 non-resident entertainer paragraph (c): repealed (with effect on 1 April 2008), on 6 October 2009, by section 557(134) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 non-resident financial arrangement income: inserted, on 30 March 2017, by section 288(72) (and see section 5) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 non-resident investment company: repealed (with effect on 1 April 2013 and applying for the 2013–14 and later income years), on 17 July 2013, by section 98(31) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 non-resident mining operator: repealed, on 1 April 2014, by section 127(37) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 non-resident owning body: replaced, on 30 March 2017, by section 288(73) (and see section 5) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 non-resident seasonal worker: replaced, on 1 October 2014, by section 144(32) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 normal retiring age: replaced, on 29 March 2018, by section 243(49) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 notified foreign investor: inserted, on 29 August 2011, by section 130(11) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 notified investor rate: inserted, on 1 April 2010, by section 557(136) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 notified investor rate: amended, on 1 October 2010, by section 30(4) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Section YA 1 notify: replaced, on 2 June 2016, by section 71(9) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section YA 1 novelty: repealed (with effect on 1 April 2009), on 30 March 2017, by section 288(74) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 NRFAI due date: inserted, on 30 March 2017, by section 288(75) (and see section 5) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 NZIAS 2: inserted, on 1 April 2008, by section 550(35) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 NZIAS 2: amended, on 1 April 2014, by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section YA 1 NZIAS 8: inserted, on 1 April 2008, by section 550(35) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 NZIAS 8: amended, on 1 April 2014, by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section YA 1 NZIAS 17: inserted, on 1 April 2008, by section 550(35) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 NZIAS 17: amended, on 1 April 2014, by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section YA 1 NZIAS 23: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(137) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 NZIAS 23: amended, on 1 April 2014, by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section YA 1 NZIAS 28: inserted (with effect on 1 July 2009 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(29) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 NZIAS 28: amended, on 1 April 2014, by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section YA 1 NZIAS 31: inserted (with effect on 1 July 2009 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(29) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 NZIAS 31: amended, on 1 April 2014, by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section YA 1 NZIAS 32: inserted, on 1 April 2008, by section 550(35) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 NZIAS 32: amended, on 1 April 2014, by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section YA 1 NZIAS 39: repealed, on 26 June 2019, by section 80 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section YA 1 NZIAS 41: inserted, on 1 April 2008, by section 550(35) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 OECD transfer pricing guidelines: inserted, on 1 July 2018, by section 49(19) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 offered or was offered or entered into: amended, on 29 March 2018 (with effect on 1 April 2017 and applying for a life insurance premium that is derived on or after that date by Lloyd’s of London), by section 243(50) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 offshore development: repealed (with effect on 1 April 2008), on 6 October 2009, by section 557(138) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 offshore RLWT person: inserted, on 1 July 2016, by section 50(8) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
Section YA 1 offshore RLWT person paragraph (c): amended, on 29 March 2018 (with effect on 1 July 2016), by section 243(51) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 offshore RLWT person paragraph (c)(iv): amended (with effect on 1 July 2016), on 21 February 2017, by section 98(7)(a) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section YA 1 offshore RLWT person paragraph (c)(vi): amended (with effect on 1 July 2016), on 21 February 2017, by section 98(7)(b) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section YA 1 old company tax rate: inserted, on 1 April 2008, by section 550(36) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 old company tax rate: amended (with effect on 1 October 2010), on 7 May 2012, by section 132(30)(a) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 old company tax rate: amended (with effect on 1 October 2010), on 7 May 2012, by section 132(30)(b) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 old company tax rate: amended, on 1 October 2010, by section 30(5) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Section YA 1 old reporting standard: inserted (with effect on 1 April 2008), on 7 December 2009, by section 118(16) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 old reporting standard: amended (with effect on 1 April 2015), on 24 February 2016, by section 235(40) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 onshore development: repealed (with effect on 1 April 2008), on 6 October 2009, by section 557(139) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 operating lease: amended (with effect on 1 April 2008), on 6 October 2009, by section 557(140) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 operational expenditure: inserted, on 27 February 2014, by section 127(40) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 option: amended, on 2 November 2012, by section 154(26) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 originator: inserted, on 18 March 2019, by section 278(22) (and see section 278(43) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 other amortisation provision: amended (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 242(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 out-of-town secondment: inserted, on 1 April 2015, by section 144(33) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 out-of-town secondment: amended (with effect on 1 April 2015), on 30 March 2017, by section 288(78) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 out-of-town secondment: inserted (with effect on 4 September 2010), on 30 March 2017, by section 288(76) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 out-of-town secondment: repealed (with effect on 1 April 2015), on 30 March 2017, by section 288(77) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 outstanding claims reserve: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(141) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 outstanding claims reserve paragraph (a): amended (with effect on 1 April 2008), on 21 December 2010, by section 132(32) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 overseas eligible expenditure: repealed, on 1 October 2009, by section 20(5) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section YA 1 overtime: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(142) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 overtime: amended (with effect on 1 April 2008), on 18 March 2019, by section 278(23) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 ownership interest: replaced, on 1 April 2015, by section 144(34) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 owner’s associate: inserted (with effect on 1 April 2011), on 2 November 2012, by section 154(27) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 owner’s interests: inserted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(33) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 paid work: repealed, on 29 May 2012 (for the purposes of sections LC 4 and LC 5 and schedule 2, and of sections 24B and 24H(7) of the Tax Administration Act 1994, applying for PAYE income payments made on or after 1 April 2013), by section 7(11) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Section YA 1 parental tax credit: amended, on 1 July 2018, by section 23(20) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 Part F activity: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(144) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 Part F activity: amended, on 1 April 2017, by section 98(8) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section YA 1 partner: substituted, on 1 April 2008, by section 23(11) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 partner’s associate: inserted, on 1 April 2008, by section 23(11) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 partner’s interests: inserted, on 1 April 2008, by section 23(11) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 partnership: substituted, on 1 April 2008, by section 23(11) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 partnership share: inserted, on 1 April 2008, by section 23(11) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 partnership share: amended (with effect on 1 April 2008 and applying for the 2008–09 and later income years), on 27 February 2014, by section 127(41) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 pay paragraph (bb): inserted, on 6 January 2010, by section 557(145) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 pay paragraph (bb): amended, on 1 April 2019, by section 278(24) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 pay paragraph (d): inserted, on 30 March 2017, by section 288(79) (and see section 5) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 payday: inserted, on 1 April 2019, by section 243(53) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 PAYE income payment: amended (with effect on 4 September 2010), on 24 May 2011, by section 11(2) of the Taxation (Canterbury Earthquake Measures) Act 2011 (2011 No 24).
Section YA 1 PAYE income payment form: repealed, on 1 April 2019, by section 243(54) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 PAYE income payment form period: repealed, on 1 April 2019, by section 243(54) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 PAYE intermediary paragraph (a)(i): amended, on 18 March 2019, by section 278(25)(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 PAYE intermediary paragraph (a)(ii): amended, on 18 March 2019, by section 278(25)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 PAYE intermediary paragraph (a)(iii): amended, on 18 March 2019, by section 278(25)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 PAYE-related overpayment: inserted, on 1 April 2019, by section 278(26) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 payroll donation: inserted, on 6 January 2010, by section 557(147) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 PCA: repealed, on 30 March 2017, by section 288(80) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 PCA company: repealed, on 30 March 2017, by section 288(81) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 PCA person: repealed, on 30 March 2017, by section 288(82) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 period of continuous work: inserted, on 1 April 2015 (applying for the 2015–16 and later income years), by section 144(35) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 period of continuous work paragraph (a): amended (with effect on 1 April 2015), on 30 March 2017, by section 288(85) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 period of continuous work: inserted (with effect on 4 September 2010), on 30 March 2017, by section 288(83) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 period of continuous work: repealed (with effect on 1 April 2015), on 30 March 2017, by section 288(84) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 period of restriction: repealed, on 29 March 2018, by section 243(56) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 permanent establishment: inserted, on 1 July 2018, by section 49(20) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 permit area: replaced, on 1 April 2014, by section 127(42) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 permit area paragraph (b): amended (with effect on 1 April 2014), on 24 February 2016, by section 235(43) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 personal injury by accident: repealed, on 29 May 2012 (for the purposes of sections LC 4 and LC 5 and schedule 2, and of sections 24B and 24H(7) of the Tax Administration Act 1994, applying for PAYE income payments made on or after 1 April 2013), by section 7(12) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Section YA 1 personal service rehabilitation payment: inserted, on 1 April 2008, by section 550(38) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 personal service rehabilitation payment paragraph (a): substituted (with effect on 1 July 2008), on 6 October 2009, by section 557(148)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 personal service rehabilitation payment paragraph (a): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 personal service rehabilitation payment paragraph (c): substituted (with effect on 1 July 2008), on 6 October 2009, by section 557(148)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 petroleum development expenditure paragraph (b)(iib): inserted, on 1 April 2018, by section 243(57) (and see section 243(90) for application) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 petroleum exploration expenditure paragraph (a)(iii): amended (with effect on 1 April 2008 and applying for the 2008–09 and later income years but not applying to a person in relation to a tax position taken by the person for an arrangement entered into before 26 February 2015; and relying upon this definition as it was before this amendment was made), on 24 February 2016, by section 235(44) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 petroleum mining company: repealed, on 1 April 2018, by section 243(58) (and see section 243(90) for application) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 petroleum mining development: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(149) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 petroleum mining operations: substituted, on 1 April 2008, by section 550(39) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 petroleum permit: replaced (with effect on 1 April 2008 and applying for the 2008–09 and later income years except, for the purposes of applying section DT 2 (Arrangement for petroleum exploration expenditure and sale of property), for a person and for an arrangement to which the exception in section 235(68) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016, relating to the meaning of petroleum exploration expenditure, applies in relation to the person and a tax position; and for which the Commissioner has not issued to the person a binding ruling that is consistent with the definition of petroleum permit in section 235(45) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016), on 24 February 2016, by section 235(45) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 PFSI forestry business: inserted (with effect on 1 April 2008), on 7 December 2009, by section 118(17) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 PFSI forestry income: inserted (with effect on 1 April 2008), on 7 December 2009, by section 118(17) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 PIE: inserted, on 1 April 2010, by section 557(150) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 PIE rules: inserted, on 1 April 2010, by section 557(150) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 PIE rules paragraph (a)(v): amended, on 29 August 2011, by section 130(12)(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 PIE rules paragraph (a)(vb): inserted, on 29 August 2011, by section 130(12)(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 PIE rules paragraph (a)(vii): amended, on 1 April 2010 (applying for the 2010–11 and later income years), by section 118(18) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 PIE rules paragraph (a)(viii): amended, on 29 August 2011, by section 130(12)(c) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 PIE rules paragraph (b): amended, on 29 August 2011, by section 130(12)(d) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 plant: inserted, on 1 April 2011 (applying for the 2011–12 and later income years), by section 132(34) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 policy liabilities: inserted, on 1 July 2010, by section 557(151) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 policyholder base: substituted, on 1 July 2010, by section 557(152) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 policyholder base allowable deductions: inserted, on 1 July 2010, by section 557(152) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 policyholder base income: inserted, on 1 July 2010, by section 557(152) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 policyholder base income tax liability: repealed, on 1 July 2010, by section 557(153) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 policyholder credit: repealed, on 1 July 2010, by section 557(153) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 policyholder credit account: repealed, on 1 July 2010, by section 557(153) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 policyholder debit: repealed, on 1 July 2010, by section 557(153) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 policyholder FDP ratio: repealed, on 1 July 2010, by section 557(153) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 policyholder income: repealed, on 1 July 2010, by section 557(153) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 policyholder income formula: repealed, on 1 July 2010, by section 557(153) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 policyholder net loss: repealed, on 1 July 2010, by section 557(153) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 policyholder unvested liabilities: inserted, on 1 July 2010, by section 118(19) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 portable New Zealand superannuation: substituted, on 5 January 2010, by section 118(20) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 portable New Zealand superannuation paragraph (c): amended, on 26 November 2018, by section 459 of the Social Security Act 2018 (2018 No 32).
Section YA 1 portable veteran’s pension: substituted, on 5 January 2010, by section 118(20) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 portable veteran’s pension paragraph (a): replaced, on 7 December 2014, by section 278 of the Veterans’ Support Act 2014 (2014 No 56).
Section YA 1 portable veteran’s pension paragraph (b): replaced, on 7 December 2014, by section 278 of the Veterans’ Support Act 2014 (2014 No 56).
Section YA 1 portable veteran’s pension paragraph (c): amended, on 26 November 2018, by section 459 of the Social Security Act 2018 (2018 No 32).
Section YA 1 portfolio allocation period: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio calculation period: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio class fraction: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio class investment value: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio class net income: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio class net loss: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio class taxable income: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio class taxable loss: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio defined benefit fund: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio entity formation loss: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio entity investment: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio entity tax liability: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio investment: inserted, on 1 April 2010, by section 557(155) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio investment entity: substituted, on 1 April 2010, by section 557(155) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio investment entity paragraph (e): inserted, on 1 April 2013, by section 154(29) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 portfolio investment-linked life fund: inserted, on 1 July 2008, by section 550(42) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 portfolio investor allocated income: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio investor allocated loss: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio investor class: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio investor exit period: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio investor interest: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio investor interest fraction: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio investor proxy: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio investor rate: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio land company: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio listed company: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 portfolio tax rate entity: repealed, on 1 April 2010, by section 557(154) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 post-1989 forest land: substituted (with effect on 1 January 2009), on 6 October 2009, by section 557(159) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 post-1989 forest land emissions unit: substituted (with effect on 1 April 2010), on 7 September 2010, by section 117(19) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 post-1989 forest land unit: repealed (with effect on 1 January 2009), on 6 October 2009, by section 557(159) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 post-treaty tax rate: inserted, on 1 February 2010, by section 118(21) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 pre-1990 forest land: substituted (with effect on 1 January 2009), on 6 October 2009, by section 557(160) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 pre-1990 forest land emissions unit: substituted (with effect on 1 April 2010), on 7 September 2010, by section 117(20) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 pre-1990 forest land emissions unit paragraph (b): replaced (with effect on 9 June 2009), on 2 November 2012, by section 154(30) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 pre-1990 forest land unit: repealed (with effect on 1 January 2009), on 6 October 2009, by section 557(160) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 premier yearling sale: inserted (with effect on 1 January 2019), on 18 March 2019, by section 278(27) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 premium paragraph (a)(iii): added, on 1 July 2010, by section 557(161) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 premium loading: repealed, on 1 July 2010, by section 557(162) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 premium loading formula: repealed, on 1 July 2010, by section 557(162) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 premium payback amount: inserted, on 1 July 2010, by section 557(163) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 prescribed amount: repealed, on 1 April 2014, by section 127(43) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 prescribed investor rate: inserted, on 1 April 2010, by section 557(167) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 prescribed investor rate: amended (with effect on 29 August 2011), on 24 February 2016, by section 235(46) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 prescribed investor rate: amended, on 1 April 2012 (applying for the 2012–13 and later income years), by section 130(13) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 prescribed investor rate: amended, on 1 April 2010 (applying for the 2010–11 and later income years), by section 118(22) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 prescribed period: repealed, on 1 April 2014, by section 127(44) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 prescribed proportion: repealed, on 1 April 2014, by section 127(45) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 present value (gross): inserted, on 1 July 2010, by section 557(168) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 present value (net): inserted, on 1 July 2010, by section 557(168) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 principal caregiver: amended, on 1 April 2008, by section 550(49) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 principal settlor: inserted (with effect on 1 October 2015), on 16 November 2015, by section 19(10) of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
Section YA 1 principal settlor: amended (with effect on 1 April 2019), on 26 June 2019, by section 79(5) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section YA 1 principal settlor: amended, on 29 March 2018 (applying to a person’s disposal of residential land if the date that the person first acquires an estate or interest in the residential land is on or after that date), by section 243(59) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 private use: replaced (with effect on 1 April 2013 and applying for the 2013–14 and later income years for an item of property referred to in section DG 3(2)(a)(i), and for the 2014–15 and later income years for an item of property referred to in section DG 3(2)(a)(ii) and (iii)), on 17 July 2013, by section 98(33) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 profit distribution plan: inserted (with effect on 1 October 2012), on 2 November 2012, by section 154(31) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 profit distribution plan paragraph (b): amended, on 29 September 2018, by section 243(60) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 profit participation policy: inserted, on 1 July 2010, by section 557(169) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 profit participation policy paragraph (a): replaced (with effect on 1 July 2010 and applying for the income year including 1 July 2010 and later income years), on 30 March 2017, by section 288(86) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 profit participation policy paragraph (b)(ii): amended (with effect on 1 July 2010), on 21 December 2010, by section 132(35) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 profit participation policy paragraph (c): added (with effect on 1 July 2010), on 21 December 2010, by section 132(35) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 profit-related debenture: amended (with effect on 1 April 2008), on 6 October 2009, by section 557(170) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 project of limited duration: inserted, on 1 April 2015 (applying for the 2015–16 and later income years), by section 144(36) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 project of limited duration: amended (with effect on 1 April 2015), on 30 March 2017, by section 288(89) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 project of limited duration: inserted (with effect on 4 September 2010), on 30 March 2017, by section 288(87) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 project of limited duration: repealed (with effect on 1 April 2015), on 30 March 2017, by section 288(88) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 projected transactions shareholding: inserted (with effect on 1 April 2010), on 7 September 2010, by section 117(21) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 property paragraph (ab): replaced (with effect on 1 April 2011 and applying for income years beginning on or after that date), on 24 February 2016, by section 235(48) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 property paragraph (ac): replaced (with effect on 1 April 2011 and applying for income years beginning on or after that date), on 24 February 2016, by section 235(48) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 proportional debt ratio: inserted (with effect on 1 April 2008 and applying for the 2008–09 and later income years), on 30 March 2017, by section 288(90) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 proportional ownership ratio: inserted (with effect on 1 April 2008 and applying for the 2008–09 and later income years), on 30 March 2017, by section 288(91) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 proportional-stapling company: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(171) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 prospective bloodstock breeder: inserted (with effect on 1 January 2019), on 18 March 2019, by section 278(28) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 protected Best Start tax credit: inserted, on 1 July 2018, by section 23(21) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 protected family support: repealed, on 1 April 2008, by section 550(50) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 protected family tax credit: inserted, on 1 April 2008, by section 550(50) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 PSR period: inserted, on 1 July 2010, by section 557(172) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 public authority paragraph (b): amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 public authority paragraph (bb): inserted, on 18 March 2019, by section 278(29) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 public authority paragraph (bc): inserted, on 18 March 2019, by section 278(29) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 public authority paragraph (d): amended, on 30 June 2012, by section 11 of the Public Finance (Mixed Ownership Model) Amendment Act 2012 (2012 No 45).
Section YA 1 public authority paragraph (e): inserted, on 30 June 2012, by section 11 of the Public Finance (Mixed Ownership Model) Amendment Act 2012 (2012 No 45).
Section YA 1 public official: repealed, on 7 November 2015, by section 5(1) of the Income Tax Amendment Act 2015 (2015 No 104).
Section YA 1 public project asset: inserted, on 1 July 2018, by section 49(21) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 public project debt: inserted, on 1 July 2018, by section 49(21) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 public project participant debt: inserted, on 1 July 2018, by section 49(21) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 public purpose Crown-controlled company: inserted, on 18 March 2019, by section 278(30) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 public unit trust paragraph (a): amended, on 24 February 2016, by section 235(49)(a) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 public unit trust paragraph (b)(vi): replaced, on 24 February 2016, by section 235(49)(b) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 public unit trust paragraph (b)(vii): replaced, on 24 February 2016, by section 235(49)(b) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 public unit trust paragraph (e)(iv): amended, on 18 March 2019, by section 278(31)(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 public unit trust paragraph (e)(v): inserted, on 18 March 2019, by section 278(31)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 QC continuity period: inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 288(92) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 QCP transitional process: inserted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(37) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 QCST transitional process: inserted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(38) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 qualifying debenture paragraph (a): amended (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 242(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 qualifying electoral candidate: inserted, on 16 December 2013, by section 66 of the Members of Parliament (Remuneration and Services) Act 2013 (2013 No 93).
Section YA 1 qualifying event: repealed, on 6 October 2009, by section 557(173) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 quarterly FDR hedging ratio: inserted, on 17 July 2013, by section 98(34) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 R&D expenditure: inserted (with effect on 1 April 2015), on 24 February 2016, by section 235(51) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 R&D group: inserted (with effect on 1 April 2015), on 24 February 2016, by section 235(52) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 R&D loss tax credit: inserted (with effect on 1 April 2015), on 24 February 2016, by section 235(53) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 R&D material: inserted (with effect on 1 April 2015), on 24 February 2016, by section 235(54) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 R&D repayment tax: inserted (with effect on 1 April 2015), on 24 February 2016, by section 235(55) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 Railways assets: inserted (with effect on 31 December 2012), on 17 July 2013, by section 98(35) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 Railways assets and liabilities: inserted (with effect on 31 December 2012), on 17 July 2013, by section 98(36) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 Railways liabilities: inserted (with effect on 31 December 2012), on 17 July 2013, by section 98(37) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 Railways vesting: inserted (with effect on 31 December 2012), on 17 July 2013, by section 98(38) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 real property: inserted, on 30 June 2014, by section 144(37) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 rebuilding: inserted (with effect on 4 September 2010 and applying for a person’s income year that includes that date and for all later income years), on 30 June 2014, by section 144(38) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 recognised seasonal employer (RSE) instructions: inserted, on 1 October 2014, by section 144(40) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 recognised seasonal employment scheme: repealed, on 1 October 2014, by section 144(40) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 recovery: inserted (with effect on 4 September 2010 and applying for a person’s income year that includes that date and for all later income years), on 30 June 2014, by section 144(41) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 recourse property: replaced (with effect on 1 April 2012), on 2 November 2012, by section 154(33) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 recourse property: inserted (with effect on 1 April 2011), on 2 November 2012, by section 154(32) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 reduced deficit debit: repealed, on 1 April 2017, by section 288(93) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 redundancy payment: repealed, on 1 April 2011 (applying for the 2011–12 and later income years), by section 96(6) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Section YA 1 refundable tax credit: replaced, on 1 April 2018, by section 243(61) (and see section 243(90) for application) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 registered as a charitable entity: repealed, on 1 July 2008, by section 48(4) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Section YA 1 reimbursement payment: inserted (with effect on 1 April 2018), on 18 March 2019, by section 278(32) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 reinsurance grandparenting start day: inserted, on 1 July 2010, by section 557(178) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 reinvestment profit: repealed, on 1 April 2014, by section 127(46) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 related: inserted, on 1 July 2018, by section 49(22) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 related activity: repealed, on 1 April 2018, by section 243(62) (and see section 243(90) for application) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 related-party debt: replaced, on 1 July 2018, by section 49(23) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 related person: substituted, on 1 April 2010, by section 557(179) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 relationship period: amended, on 1 July 2018, by section 23(22) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 relative: substituted, on 1 April 2010, by section 557(180) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 relative paragraph (a): amended, on 2 November 2012 (applying for income years beginning on or after the date on which the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 receives the Royal assent), by section 154(34) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 relative paragraph (a): amended, on 1 April 2010, by section 118(23)(a) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 relative paragraph (b): amended, on 1 April 2010, by section 118(23)(b) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 relative paragraph (bb): inserted, on 2 November 2012 (applying for income years beginning on or after the date on which the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 receives the Royal assent), by section 154(35) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 relative paragraph (c): repealed, on 1 December 2014, by section 150 of the Financial Markets (Repeals and Amendments) Act 2013 (2013 No 70).
Section YA 1 removal or restoration operations: repealed, on 1 April 2018, by section 243(63) (and see section 243(90) for application) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 replacement employee share scheme: inserted, on 29 September 2018, by section 243(64) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 replacement ETS unit: repealed (with effect on 1 January 2009), on 6 October 2009, by section 557(181) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 replacement forest land emissions unit: inserted (with effect on 1 January 2009), on 6 October 2009, by section 557(181) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 replacement forest land emissions unit paragraph (a): substituted (with effect on 1 January 2009), on 7 September 2010, by section 117(22)(a) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 replacement forest land emissions unit paragraph (b): amended (with effect on 1 January 2009), on 7 September 2010, by section 117(22)(b) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 reporting standard: repealed (with effect on 1 April 2008), on 7 December 2009, by section 118(24) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 representative: inserted, on 18 March 2019, by section 278(33) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 request: inserted, on 2 June 2016, by section 71(10) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section YA 1 required interest: repealed (with effect on 30 June 2009), on 6 October 2009, by section 557(182) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 research: amended (with effect on 1 April 2015), on 24 February 2016, by section 235(50) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 research: amended, on 1 April 2008, by section 550(54) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 research and development activities: repealed (with effect on 1 April 2009), on 30 March 2017, by section 288(97) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 research and development activity: inserted, on 1 April 2019, by section 21(15) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 research and development contractor: inserted, on 1 April 2019, by section 21(16) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 research and development project: repealed, on 1 October 2009, by section 20(6) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section YA 1 research and development tax credit: inserted, on 1 April 2019, by section 21(17) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 resident group member: inserted (with effect on 30 June 2009), on 6 October 2009, by section 557(183) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 resident group member: amended (with effect on 30 June 2009), on 29 August 2011 (applying for income years beginning on or after 1 July 2009), by section 130(8) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 resident in Australia: amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 resident mining operator: repealed, on 1 April 2014, by section 127(47) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 residential income: inserted (with effect on 1 April 2019), on 26 June 2019, by section 79(6) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section YA 1 residential land: inserted (with effect on 1 October 2015), on 16 November 2015, by section 19(11) of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
Section YA 1 residential land purchase amount: inserted, on 1 July 2016, by section 50(9) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
Section YA 1 residential land-rich entity: inserted (with effect on 1 April 2019), on 26 June 2019, by section 79(7) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section YA 1 residential mortgage backed security: repealed, on 18 March 2019, by section 278(34) (and see section 278(43) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 residential portfolio: inserted (with effect on 1 April 2019), on 26 June 2019, by section 79(8) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section YA 1 residential rental property: inserted (with effect on 1 April 2019), on 26 June 2019, by section 79(9) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section YA 1 residual expenditure paragraph (b)(i): replaced, on 1 April 2014 (applying for the 2014–15 and later income years), by section 127(48) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 residual income tax paragraph (b)(iiib): inserted, on 1 April 2008, by section 550(56) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 residual income tax paragraph (b)(iiibb): inserted, on 1 July 2016, by section 50(10) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
Section YA 1 residual income tax paragraph (b)(iiic): inserted (with effect on 1 April 2009), on 21 December 2010, by section 132(39) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 residual income tax paragraph (b)(v): repealed, on 1 April 2017, by section 288(98) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 residual income tax paragraph (b)(vb): repealed (with effect on 1 April 2009), on 30 March 2017, by section 288(99) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 residual income tax paragraph (b)(x): inserted, on 1 April 2019, by section 21(18) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 residual income tax paragraph (d): repealed, on 1 July 2012 (applying for income years beginning on or after that date), by section 132(31) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 residual income tax paragraph (e): repealed, on 30 March 2017, by section 288(100) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 retained earnings: repealed (with effect on 30 June 2009), on 6 October 2009, by section 557(185) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 retirement savings scheme: inserted, on 1 April 2008, by section 550(57) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 retirement scheme contribution: inserted, on 1 April 2008, by section 550(57) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 retirement scheme contributor: inserted, on 1 April 2008, by section 550(57) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 retirement scheme prescribed rate: substituted, on 1 April 2010 (applying for the 2010–11 and later income years), by section 118(25) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 returning share transfer paragraph (a)(i): amended, on 1 July 2018, by section 49(24) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 revenue account property: substituted (with effect on 1 January 2009), on 6 October 2009, by section 557(186) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 revenue account property paragraph (b): amended (with effect on 1 January 2009), on 7 September 2010, by section 117(24) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 revenue account property paragraph (c): amended (with effect on 1 January 2009), on 29 August 2011, by section 130(14) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 revenue account property paragraph (d): added (with effect on 1 January 2009), on 29 August 2011, by section 130(14) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 right: amended, on 24 February 2016, by section 235(56) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 rights date: inserted (with effect on 1 April 2011 and applying for a financial arrangement entered into by a person (a) in the 2014–15 income year and later income years, unless paragraph (b) applies; (b) in an income year (the first income year) and later income years, if the person files a return of income for the first income year on the basis that this section applies to a financial arrangement entered into in the first income year, and the first income year is the 2011–12, 2012–13, 2013–14, or 2014–15 income year, and the person uses IFRSs to prepare financial statements or to report for financial arrangements for the first income year), on 30 June 2014, by section 144(42) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 RLWT: inserted, on 1 July 2016, by section 50(11) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
Section YA 1 RLWT certificate of exemption: inserted, on 1 July 2016, by section 50(12) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
Section YA 1 RLWT rules: inserted, on 1 July 2016, by section 50(13) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
Section YA 1 RMBS special purpose vehicle: repealed (with effect on 1 June 2010), on 7 September 2010, by section 117(25) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 routine government action: repealed, on 7 November 2015, by section 5(1) of the Income Tax Amendment Act 2015 (2015 No 104).
Section YA 1 RSCT: inserted, on 1 April 2008, by section 550(58) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 RSCT rules: inserted, on 1 April 2008, by section 550(58) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 RWT proxy: amended, on 18 March 2019, by section 278(35) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 RWT substitution payment: inserted (with effect on 1 April 2008), on 29 August 2011, by section 130(15) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 salary or wages paragraph (b): replaced, on 1 April 2012, by section 13(3) of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).
Section YA 1 savings component: inserted, on 1 July 2010, by section 557(189) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 savings product policy: substituted, on 1 July 2010, by section 118(28) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 savings product policy paragraph (b): amended (with effect on 1 July 2010), on 29 March 2018, by section 243(68) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 savings product policy paragraph (b): amended (with effect on 1 July 2010), on 7 September 2010, by section 117(26) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 schedular income paragraph (a): substituted, on 1 July 2010, by section 557(190) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 schedular income paragraph (b): repealed, on 1 April 2014, by section 127(49) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 schedular income paragraph (c): repealed (with effect on 1 April 2008), on 6 October 2009, by section 557(191) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 schedular income paragraph (db): inserted, on 1 April 2010, by section 557(192) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 schedular income paragraph (f): amended (with effect on 1 April 2008), on 6 October 2009, by section 557(193) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 schedular income paragraph (h): repealed, on 2 November 2012, by section 154(36) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 schedular income paragraph (j): inserted, on 29 March 2018 (with effect on 1 April 2017 and applying for a life insurance premium that is derived on or after that date by Lloyd’s of London), by section 243(69) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 schedular policyholder base income: inserted, on 1 July 2010, by section 557(194) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 scheduled overhaul period: inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 288(101) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 scientific or technological uncertainty: repealed (with effect on 1 April 2009), on 30 March 2017, by section 288(102) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 secured amounts: substituted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(40) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 self-remission: inserted (with effect on 1 April 2011), on 30 March 2017, by section 288(103) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 self-remission paragraph (b): repealed, on 29 March 2018 (with effect on 1 April 2011), by section 243(70) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 separated person: amended, on 1 July 2018, by section 23(23) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 separated person: amended, on 29 May 2012 (applying for the 2012–13 and later tax years), by section 7(13) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Section YA 1 services paragraph (a): amended, on 1 April 2019, by section 21(19)(a) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 services paragraph (a): amended (with effect on 1 April 2015), on 24 February 2016, by section 235(57)(a) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 services paragraph (b): amended, on 1 April 2019, by section 21(19)(b) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 services paragraph (b): amended, on 1 July 2018, by section 49(25) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 services paragraph (b): amended (with effect on 1 April 2015), on 24 February 2016, by section 235(57)(b) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 settlement: amended (with effect on 4 September 2010), on 27 February 2014, by section 127(50) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 settlement paragraph (b): amended (with effect on 1 October 2015), on 16 November 2015, by section 19(12)(a) of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
Section YA 1 settlement paragraph (c): inserted (with effect on 1 October 2015), on 16 November 2015, by section 19(12)(b) of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
Section YA 1 settlement paragraph (c): amended, on 29 March 2018 (applying to a person’s disposal of residential land if the date that the person first acquires an estate or interest in the residential land is on or after that date), by section 243(71) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 settlement of relationship property first definition: inserted (with effect on 1 April 2011 and applying for income years beginning on or after that date), on 24 February 2016, by section 235(59) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 settlement of relationship property second definition: repealed, on 29 March 2018 (with effect on 1 April 2011), by section 243(72) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 settlement of relationship property third definition: repealed, on 29 March 2018 (with effect on 1 April 2011), by section 243(72) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 settlor: amended, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(41) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 settlor paragraph (a): replaced (with effect on 4 September 2010), on 27 February 2014, by section 127(51) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 settlor paragraph (c): added, on 1 April 2010, by section 557(196) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 share paragraph (bb): inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(197) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 share paragraph (f): repealed, on 29 September 2018, by section 243(73) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 share paragraph (g): replaced, on 29 March 2018, by section 243(74) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 share purchase agreement: repealed, on 29 September 2018, by section 243(75) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 share purchase scheme: repealed, on 29 March 2018, by section 243(76) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 share reorganisation: amended (with effect on 1 April 2008), on 6 October 2009, by section 557(199) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 share scheme taxing date: inserted, on 29 September 2018, by section 243(77) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 shareholder paragraph (c): amended, on 1 April 2017, by section 288(105) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 shareholder paragraph (c): amended, on 30 March 2017, by section 288(104) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 shareholder paragraph (c): amended, on 17 July 2013, by section 172 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 shareholder agreement: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(200) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 shareholder base: inserted, on 1 July 2010, by section 557(201) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 shareholder base allowable deductions: inserted, on 1 July 2010, by section 557(201) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 shareholder base income: inserted, on 1 July 2010, by section 557(201) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 shareholder-employee: replaced, on 29 September 2018, by section 243(79) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 shareholder FDP ratio: repealed, on 1 April 2017, by section 288(107) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 shareholder portion: inserted (with effect on 1 October 2015), on 16 November 2015, by section 19(13) of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
Section YA 1 shareholding: inserted, on 24 February 2016, by section 235(60) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 significant capital activity: amended (with effect on 1 April 2011 and applying for the 2011–12 and later income years), on 17 July 2013, by section 98(40) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 significant financial hardship: repealed, on 1 April 2011, by section 117(27) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 small partnership: inserted, on 1 April 2008, by section 23(13) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 small passenger service vehicle: inserted, on 1 October 2017, by section 110(3) of the Land Transport Amendment Act 2017 (2017 No 34).
Section YA 1 social assistance payment: amended, on 1 July 2018, by section 23(24) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 sound commercial reason: inserted, on 1 April 2008, by section 550(61) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 source in New Zealand: amended, on 21 December 2010, by section 132(43) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 special account: repealed, on 2 June 2016, by section 71(11) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section YA 1 special excluded depreciable property: inserted, on 1 April 2011 (applying for the 2011–12 and later income years), by section 96(7) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Section YA 1 special home ownership account: repealed, on 2 June 2016, by section 71(12) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section YA 1 specified activity: repealed, on 1 April 2018, by section 243(80) (and see section 243(90) for application) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 specified activity net income: repealed, on 1 April 2018, by section 243(80) (and see section 243(90) for application) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 specified activity net loss: repealed, on 1 April 2018, by section 243(80) (and see section 243(90) for application) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 specified mineral: repealed, on 1 April 2014, by section 127(52) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 specified period paragraph (b): repealed, on 18 March 2019, by section 278(36) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 spouse: amended, on 1 July 2018, by section 23(25) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section YA 1 spouse: amended, on 29 May 2012 (for the purposes of sections LC 4 and LC 5 and schedule 2, and of sections 24B and 24H(7) of the Tax Administration Act 1994, applying for PAYE income payments made on or after 1 April 2013), by section 7(14) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Section YA 1 stapled: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(202) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 stapled debt security: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(202) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 starting date: repealed (with effect on 30 June 2009), on 6 October 2009, by section 557(203) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 State enterprise: amended, on 30 June 2012, by section 11 of the Public Finance (Mixed Ownership Model) Amendment Act 2012 (2012 No 45).
Section YA 1 statutory trustee company: amended, on 29 March 2018, by section 243(81) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 structured arrangement: inserted, on 1 July 2018, by section 49(26) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 stud-founding bloodstock: inserted (with effect on 1 January 2019), on 18 March 2019, by section 278(37) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 subsidy claim form paragraph (b): amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 subsidy claim form paragraph (f): amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section YA 1 substituting debenture: repealed, on 1 April 2015 (not applying, for an income year, to a debenture that a person is party to, if the debenture is issued under an arrangement entered into before 22 November 2013; and a binding ruling on the application of section FA 2(5) was issued to the person in relation to the arrangement; and the binding ruling would continue to apply but for the repeal of the substituting debenture rule by the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (the Act); and for the whole of the income year, the total amount and the term of all debentures issued under the arrangement are not more than those disclosed in the application for the binding ruling; and the person makes an irrevocable election in writing, received by the Commissioner on or before 31 July 2014, that the repeal of the substituting debenture rule in the Act does not apply to their debenture), by section 144(43) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 superannuation fund: replaced, on 1 December 2014, by section 150 of the Financial Markets (Repeals and Amendments) Act 2013 (2013 No 70).
Section YA 1 superannuation scheme paragraph (a)(ii): repealed, on 1 April 2008, by section 135(7) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section YA 1 superannuation scheme paragraph (a)(iv): amended, on 2 November 2012, by section 154(38) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 superannuation scheme paragraph (a)(v): amended, on 1 April 2014, by section 127(53) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section YA 1 supplementary dividend holding company: repealed, on 1 April 2013 (applying for the 2013–14 and later income years), by section 118(30) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 supporting asset base: inserted, on 1 July 2010, by section 557(205) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 supporting research and development activity: inserted, on 1 April 2019, by section 21(20) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section YA 1 surplus assessable income: inserted, on 1 July 2018, by section 49(27) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 surrender: substituted (with effect on 1 January 2009), on 6 October 2009, by section 557(206) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 surrender value: inserted, on 1 July 2010, by section 557(207) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 systematic, investigative, and experimental activities: repealed (with effect on 1 April 2009), on 30 March 2017, by section 288(108) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 tax-base property: amended, on 30 March 2017, by section 288(110) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 tax advantage paragraph (b): repealed, on 1 April 2017, by section 288(109) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 tax advantage paragraph (c): repealed, on 1 April 2017, by section 288(109) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 tax advantage paragraph (f): repealed, on 1 April 2017, by section 288(109) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 tax agent: replaced, on 18 March 2019, by section 278(38) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 tax charity: replaced, on 1 April 2019, by section 278(39) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 tax loss: substituted (with effect on 1 April 2008), on 7 December 2009, by section 118(31) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 tax pooling account: substituted (with effect on 1 April 2009), on 6 October 2009, by section 557(209) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 tax position: replaced, on 24 February 2016, by section 235(61) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 tax situation: inserted, on 24 February 2016, by section 235(62) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 tax situation: amended, on 29 March 2018, by section 243(84) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 tax withheld: substituted (with effect on 1 April 2008), on 6 October 2009, by section 557(210) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 taxable bonus issue paragraph (e): inserted (with effect on 1 October 2012), on 2 November 2012, by section 154(39) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 taxable distribution: amended (with effect on 1 April 2008), on 7 December 2009, by section 118(32) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 taxation law: substituted (with effect on 30 June 2009), on 6 October 2009, by section 557(208) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 taxation law: amended (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(33) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 taxed CFC connection: inserted (with effect on 1 July 2009 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(34) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 taxed CFC connection paragraph (a): amended (with effect on 1 July 2009), on 2 November 2012, by section 154(40) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 taxed FIF connection: inserted (with effect on 1 July 2009 and applying for income years beginning on or after that date), on 7 May 2012, by section 132(34) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section YA 1 taxi: repealed, on 1 October 2017, by section 110(3) of the Land Transport Amendment Act 2017 (2017 No 34).
Section YA 1 taxicab: repealed, on 10 May 2011, by section 100(3) of the Land Transport (Road Safety and Other Matters) Amendment Act 2011 (2011 No 13).
Section YA 1 technology: repealed (with effect on 1 April 2009), on 30 March 2017, by section 288(112) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 telecommunications service: inserted (with effect on 30 June 2009), on 6 October 2009, by section 557(211) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 temporary building paragraph (a): repealed, on 1 April 2011 (applying for the 2011–12 and later income years), by section 96(9) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Section YA 1 tertiary education institution: inserted (with effect on 1 July 2008 and applying for the 2008–09 and later income years), on 24 February 2016, by section 235(63) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 tertiary education subsidiary: inserted (with effect on 1 July 2008 and applying for the 2008–09 and later income years), on 24 February 2016, by section 235(63) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 tertiary institution: repealed, on 1 October 2009, by section 20(7) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section YA 1 timber: substituted (with effect on 1 April 2008), on 7 December 2009, by section 118(33) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 time bar: amended, on 29 March 2018, by section 243(85) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 time of the disposal: inserted (with effect on 1 April 2015), on 24 February 2016, by section 235(64) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 time of the sale: repealed (with effect on 1 April 2015), on 24 February 2016, by section 235(65) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 Tokelau International Trust Fund: inserted, on 1 April 2008, by section 550(65) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 total group non-debt liabilities: inserted, on 1 July 2018, by section 49(28) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 tracking account: repealed (with effect on 30 June 2009), on 6 October 2009, by section 557(212) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 tracking associate: repealed (with effect on 30 June 2009), on 6 October 2009, by section 557(213) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 trading stock paragraph (a): amended (with effect on 1 April 2008), on 30 March 2017, by section 288(113) (and see section 288(123)) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 trading stock paragraph (ab): inserted (with effect on 1 April 2008), on 30 March 2017, by section 288(114) (and see section 288(123)) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 trading stock paragraph (ab): amended (with effect on 1 July 2009 and applying for income years beginning on or after 1 July 2009), on 30 March 2017, by section 288(115) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 trading stock paragraph (b): amended (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 242(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section YA 1 trading stock paragraph (b): amended (with effect on 1 April 2008), on 7 September 2010 (applying for the 2008–09 and later income years), by section 117(28)(a) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 trading stock paragraph (b)(v): amended (with effect on 1 October 2015), on 16 November 2015, by section 19(14) of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
Section YA 1 trading stock paragraph (c): substituted (with effect on 1 April 2008), on 6 October 2009, by section 557(214)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 trading stock paragraph (c): amended (with effect on 1 April 2008), on 7 September 2010 (applying for the 2008–09 and later income years), by section 117(28)(b) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 trading transaction: inserted (with effect on 1 April 2010), on 7 September 2010, by section 117(29) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 transaction shares: inserted (with effect on 1 April 2010), on 7 September 2010, by section 117(29) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 transfer: inserted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(45) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 transfer of value paragraph (b)(ii): amended (with effect on 1 April 2008), on 21 December 2010 (applying for the 2008–09 and later income years), by section 132(46) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 transfer pricing arrangement: amended, on 1 July 2018, by section 49(29) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 transitional period: inserted, on 1 April 2008, by section 550(66) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 trust rules paragraph (a): repealed, on 1 April 2011, by section 117(30) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 trust rules paragraph (gb): inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 288(116) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 trust rules paragraph (h): replaced (with effect on 1 October 2015), on 16 November 2015, by section 19(15) of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
Section YA 1 trustee paragraph (f): replaced, on 29 March 2018, by section 243(86) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 turnover: amended, on 1 April 2008, by section 23(14) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YA 1 UFTC: repealed (with effect on 30 June 2009), on 6 October 2009, by section 557(215) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 UFTC accounting period: repealed (with effect on 30 June 2009), on 6 October 2009, by section 557(216) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 unpriced aircraft engine: inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 288(117) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YA 1 unrepaid PAYE income overpayment: inserted, on 1 April 2019, by section 278(40) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 unused specified activity net loss: inserted, on 1 April 2018, by section 243(87) (and see section 243(90) for application) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section YA 1 unwind: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(217) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 unwind: amended, on 18 March 2019, by section 278(41) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section YA 1 valuation premiums: inserted, on 1 July 2010, by section 557(218) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 venture investment agreement: amended, on 1 April 2008, by section 550(67) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 Venture Investment Fund: amended, on 18 July 2013, by section 57 of the Public Finance Amendment Act 2013 (2013 No 50).
Section YA 1 veteran’s pension: replaced, on 17 July 2013, by section 98(41) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 veteran’s pension: amended, on 7 December 2014, by section 278 of the Veterans’ Support Act 2014 (2014 No 56).
Section YA 1 volunteer: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(219) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 voting interest paragraph (a): amended, on 2 November 2012, by section 154(41) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section YA 1 voting interest paragraph (b): amended, on 17 July 2013, by section 172 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section YA 1 WFF tax credit: inserted, on 1 April 2008, by section 550(68) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section YA 1 wholly-owned large multinational group: inserted, on 1 July 2018, by section 49(30) (and see section 49(31) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YA 1 widely-held GIF: substituted, on 1 April 2010, by section 557(220) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 widely-held superannuation fund: substituted, on 1 April 2010, by section 557(221) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 withdrawal: repealed, on 1 April 2011, by section 117(32) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section YA 1 withdrawal certificate: repealed, on 2 June 2016, by section 71(13) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section YA 1 withdrawal income: repealed, on 2 June 2016, by section 71(14) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section YA 1 withdrawal tax: repealed, on 2 June 2016, by section 71(15) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section YA 1 working day paragraph (ab): inserted, on 1 January 2014, by section 8 of the Holidays (Full Recognition of Waitangi Day and ANZAC Day) Amendment Act 2013 (2013 No 19).
Section YA 1 working owner: inserted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 132(47) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section YA 1 work-related relocation: inserted (with effect on 1 April 2008), on 6 October 2009, by section 557(222) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 workplace: inserted, on 1 April 2015 (applying for the 2015–16 and later income years), by section 144(44) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section YA 1 workplace group policy: inserted, on 1 July 2010, by section 118(34) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 year of payment: repealed, on 1 April 2011, by section 118(35) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 zero-rated investor: added, on 1 April 2010, by section 557(223) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section YA 1 zero-rated investor: amended, on 1 April 2010 (applying for the 2010–11 and later income years), by section 118(36) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section YA 1 zero-rated portfolio investor: repealed, on 1 April 2010, by section 557(223) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).