StatuteIncome Tax Act 2007⊘ Repealed / No longer in force

Section LZ 1 — Income Tax Act 2007: Low tax jurisdiction companies

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Repealed / no longer in force. This provision is no longer in effect.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

LZ 1 Low tax jurisdiction companies [Repealed] Section LZ 1: repealed, on 2 November 2012, by section 119 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Official source: legislation.govt.nz

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