Statute
Section BG 1 — Income Tax Act 2007: Tax avoidance
Text of the provision Official document
BG 1 Tax avoidance Avoidance arrangement void (1) A tax avoidance arrangement is void as against the Commissioner for income tax purposes. Reconstruction (2) 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
Official source: legislation.govt.nz
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