Income Tax Act 2007

If you need more information about this Act, please contact the administering agency: Inland Revenue Department
BG 1 Tax avoidance
Avoidance arrangement void


A tax avoidance arrangement is void as against the Commissioner for income tax purposes.



Under Part G (Avoidance and non-market transactions), the Commissioner may counteract a tax advantage that a person has obtained from or under a tax avoidance arrangement.

Defined in this Act: Commissioner, income tax, tax avoidance arrangement

Compare: 2004 No 35 s BG 1