Section HD 6 — Income Tax Act 2007: When relationship effectively that of principal and agent

HD 6 When relationship effectively that of principal and agent If a person who is carrying on business in New Zealand is sufficiently under the control of another person in business, whether in New Zealand or elsewhere, so that the relationship between them is effectively that of principal and agent, the Commissioner may treat the first business as the principal’s business carried on by the agent on behalf of the principal. Defined in this Act: agent , business , Commissioner , New Zealand , Compare: 2004 No 35 s HK 8 Section HD 6 list of defined terms control : repealed, on 1 April 2010, by section 594 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).