Statute⊘ Repealed / No longer in force
Section HL 27 — Income Tax Act 2007: Treatment of portfolio investor allocated loss for zero-rated portfolio investors and investors with portfolio investor exit period
⊘
Repealed / no longer in force. This provision is no longer in effect.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
HL 27 Treatment of portfolio investor allocated loss for zero-rated portfolio investors and investors with portfolio investor exit period [Repealed] Section HL 27: repealed, on 1 April 2010 (applying for the 2010–11 and later income years), by section 292(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →