Section BB 3 — Income Tax Act 2007: Overriding effect of certain matters

BB 3 Overriding effect of certain matters Tax avoidance arrangements: subpart BG (1) Under Part G (Avoidance and non-market transactions), the Commissioner may counteract a tax advantage from a tax avoidance arrangement. Double tax agreements: subpart BH (2) Under subpart BH (Double tax agreements) a double tax agreement has effect in relation to— (a) income tax; or (b) any other tax imposed by this Act; or (c) the exchange of information that relates to a tax, as defined in paragraphs (a)(i) to (v) of the definition of tax in section 3 of the Tax Administration Act 1994. Defined in this Act: Commissioner , double tax agreement , income tax , tax , tax avoidance arrangement , Compare: 2004 No 35 s BB 3