Section YD 4(11)(b)(i): replaced, on 30 March 2017, by section 294 (and see section 5) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section YD 4(17B) heading: inserted, on 1 April 2008, by section 26(1) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YD 4(17B): inserted, on 1 April 2008, by section 26(1) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YD 4(17C) heading: inserted, on 1 July 2018, by section 50(1) (and see section 50(3) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YD 4(17C): inserted, on 1 July 2018, by section 50(1) (and see section 50(3) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YD 4(17D) heading: inserted, on 1 July 2018, by section 50(1) (and see section 50(3) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YD 4(17D): inserted, on 1 July 2018, by section 50(1) (and see section 50(3) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YD 4(17D): amended (with effect on 1 July 2018), on 18 March 2019, by section 285(1) (and see section 285(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
List of defined terms dividend: inserted, on 1 July 2018, by section 50(2) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
List of defined terms double tax agreement: inserted, on 1 July 2018, by section 50(2) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
List of defined terms foreign company: inserted, on 1 July 2018, by section 50(2) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YD 4 list of defined terms New Zealand partnership: inserted, on 1 April 2008, by section 26(2) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section YD 4 list of defined terms partner: inserted, on 1 April 2008, by section 26(2) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
List of defined terms permanent establishment: inserted, on 1 July 2018, by section 50(2) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
List of defined terms revenue account property: inserted, on 1 July 2018, by section 50(2) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Section YD 4 compare note: amended, on 29 March 2018 (with effect on 1 April 2008), by section 248 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).