Statute⊘ Repealed / No longer in force
Section GB 40 — Income Tax Act 2007: BETA arrangements for carrying amounts forward
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Repealed / no longer in force. This provision is no longer in effect. Check the current position before relying on it.
Text of the provision Official document
GB 40 BETA arrangements for carrying amounts forward [Repealed] Section GB 40: repealed, on 1 July 2012 (applying for income years beginning on or after that date), by section 70(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Official source: legislation.govt.nz
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