Section EJ 18 — Income Tax Act 2007: Petroleum mining operations outside New Zealand

EJ 18 Petroleum mining operations outside New Zealand Sections EJ 12 to EJ 17 , EJ 19 , and EJ 20 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 sections EJ 12 to EJ 17 , EJ 19 , and EJ 20 . Defined in this Act: controlled foreign company , New Zealand , petroleum miner , petroleum mining operations , Compare: 2004 No 35 s EJ 16