Section GZ 2 — Income Tax Act 2007: Arrangements involving cancellation of conduit tax relief credits

GZ 2 Arrangements involving cancellation of conduit tax relief credits [Repealed] Section GZ 2: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 72(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34). Section GZ 2(1)(b): replaced (with effect on 1 July 2009 and applying for income years beginning on or after that date), on 7 May 2012, by section 71(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34). Section GZ 2 list of defined terms CTR group member : inserted (with effect on 1 July 2009), on 7 May 2012, by section 71(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34). Section GZ 2 list of defined terms resident in New Zealand : inserted (with effect on 1 July 2009), on 7 May 2012, by section 71(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).