Statute⊘ Repealed / No longer in force
Section GC 4B — Income Tax Act 2007: Disposals of ETS units at below market value
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Repealed / no longer in force. This provision is no longer in effect.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
GC 4B Disposals of ETS units at below market value [Repealed] Section GC 4B: repealed (with effect on 26 September 2008), on 6 October 2009, by section 244 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Official source: legislation.govt.nz
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