Statute
Section DZ 7 — Income Tax Act 2007: Petroleum mining operations outside New Zealand before 16 December 1991
Text of the provision Official document
DZ 7 Petroleum mining operations outside New Zealand before 16 December 1991 Sections DZ 3 to DZ 6 apply, with any necessary modifications, to a petroleum miner undertaking petroleum mining operations that are— (a) outside New Zealand and undertaken through a branch or a controlled foreign company; and (b) substantially the same as the petroleum mining activities governed by this Act. Defined in this Act: controlled foreign company , New Zealand , petroleum miner , petroleum mining operations , Compare: 2004 No 35 s DZ 7
Official source: legislation.govt.nz
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