Section HM 8 — Income Tax Act 2007: Residence in New Zealand

HM 8 Residence in New Zealand Requirements (1) The entity must be— (a) resident in New Zealand; and (b) not treated under a double tax agreement as not resident in New Zealand. Foreign investment zero-rate PIEs (2) Section HM 19B(2) modifies this section. Defined in this Act: double tax agreement , resident in New Zealand Compare: 2007 No 97 s HL 3(10) Section HM 8: inserted, 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). Section HM 8(1) heading: inserted, on 29 August 2011, by section 57(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63). Section HM 8(2) heading: added, on 29 August 2011, by section 57(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63). Section HM 8(2): added, on 29 August 2011, by section 57(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).