Section Sch4-3-dup3 — Income Tax Act 2007

3 In this part,— exempt natural products payment means a payment that relates to the purchase of schedular natural products, if the payment is made— (a) to a natural products dealer: (b) on a purchase that occurs after a disposal by a natural products dealer: (c) to an auctioneer or a dealer acting as agent for the seller: (d) at retail, in a shop game means all or part of a wild deer, wild pig, or wild goat, whether dead or alive natural products dealer means a person who— (a) is registered under any Act or regulation as a broker, dealer, or trader in relation to schedular natural products: (b) holds a natural product dealer certificate, issued by the Commissioner under section 44D of the Tax Administration Act 1994: (c) holds an unrevoked certificate from the Commissioner showing that the person would be a licensed dealer for purposes of the Income Tax (Withholding Payments) Regulations 1979 if those regulations had not been revoked by this Act schedular natural products means— (a) greenstone (nephrite): (b) eel: (c) whitebait: (d) sphagnum moss.