Statute
Section CH 7 — Income Tax Act 2007: Adjustment for avoidance arrangements
Text of the provision Official document
CH 7 Adjustment for avoidance arrangements An amount treated as income of a person under any of the following sections is income of the person: (a) section GA 1 (Commissioner’s power to adjust): (b) section GB 23 (Excessive remuneration to relatives): (c) section GB 26 (Arrangements involving repatriation of commercial bills): (d) section GB 29 (Attribution rule: calculation): (e) section GB 46 (Deferral of surplus deductions from arrangements). Defined in this Act: amount , arrangement , Commissioner , income , relative
Official source: legislation.govt.nz
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