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class="legislation-number">2007 No 97</div></td></tr><tr><td><div class="assent-date-title">Date of assent</div></td><td> </td><td><div class="assent-date">1 November 2007</div></td></tr><tr><td><div class="commencement-title">Commencement</div></td><td> </td><td><div class="commencement">see section A 2</div></td></tr></tbody></table><div class="cover-reprint-note" id="d19948456e11"><h6 class="cover-reprint-note">Note</h6><div class="para">The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under <a class="extref" id="LMS604485" href="/act/public/2007/0097/latest/link.aspx?id=DLM7298371#DLM7298371" name="DLM7298371">subpart 2</a> of Part 3 of the Legislation Act 2019.</div><div class="para">Note 4 at the end of this version provides a list of the amendments included in it.</div>This Act is administered by the Inland Revenue Department.</div></div><div class="contents" id="contents"><h2 class="contents">Contents</h2><div class="toc fontsize12 leading13_5"><table class="tocentrylayout" summary="Table of Contents" width="100%"><colgroup><col class="toccol1" width="12.931%" /><col class="toccol2" width="12.931%" /><col class="toccol3" width="63.793%" /><col class="toccol4" width="10.345%" /></colgroup><tbody><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512304" name="DLM1512304">A 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512304" name="DLM1512304">Title</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512305" name="DLM1512305">A 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512305" name="DLM1512305">Commencement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocPartLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512307" name="DLM1512307">Part A</a></div> <div class="tocPartHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512307" name="DLM1512307">Purpose and interpretation</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512308" name="DLM1512308">AA 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512308" name="DLM1512308">Purpose of Act</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512310" name="DLM1512310">AA 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512310" name="DLM1512310">Interpretation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512311" name="DLM1512311">AA 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512311" name="DLM1512311">Definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512312" name="DLM1512312">AA 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512312" name="DLM1512312">Crown bound</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocPartLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512313" name="DLM1512313">Part B</a></div> <div class="tocPartHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512313" name="DLM1512313">Core provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512316" name="DLM1512316">Subpart BA—Purpose</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512317" name="DLM1512317">BA 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512317" name="DLM1512317">Purpose</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512319" name="DLM1512319">Subpart BB—Income tax and resulting obligations</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512320" name="DLM1512320">BB 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512320" name="DLM1512320">Imposition of income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512322" name="DLM1512322">BB 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512322" name="DLM1512322">Main obligations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512324" name="DLM1512324">BB 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512324" name="DLM1512324">Overriding effect of certain matters</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512327" name="DLM1512327">Subpart BC—Calculating and satisfying income tax liabilities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512331" name="DLM1512331">BC 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512331" name="DLM1512331">Non-filing and filing taxpayers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512333" name="DLM1512333">BC 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512333" name="DLM1512333">Annual gross income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512336" name="DLM1512336">BC 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512336" name="DLM1512336">Annual total deduction</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512339" name="DLM1512339">BC 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512339" name="DLM1512339">Net income and net loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512344" name="DLM1512344">BC 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512344" name="DLM1512344">Taxable income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512347" name="DLM1512347">BC 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512347" name="DLM1512347">Income tax liability of filing taxpayer</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512351" name="DLM1512351">BC 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512351" name="DLM1512351">Income tax liability of person with schedular income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512355" name="DLM1512355">BC 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512355" name="DLM1512355">Satisfaction of income tax liability</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512360" name="DLM1512360">Subpart BD—Income, deductions, and timing</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512361" name="DLM1512361">BD 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512361" name="DLM1512361">Income, exempt income, excluded income, non-residents’ foreign-sourced income, and assessable income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512368" name="DLM1512368">BD 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512368" name="DLM1512368">Deductions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512371" name="DLM1512371">BD 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512371" name="DLM1512371">Allocation of income to particular income years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512373" name="DLM1512373">BD 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512373" name="DLM1512373">Allocation of deductions to particular income years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512375" name="DLM1512375">Subpart BE—Withholding liabilities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512376" name="DLM1512376">BE 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512376" name="DLM1512376">Withholding liabilities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512378" name="DLM1512378">Subpart BF—Other obligations</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512379" name="DLM1512379">BF 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512379" name="DLM1512379">Other obligations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512381" name="DLM1512381">Subpart BG—Avoidance</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512382" name="DLM1512382">BG 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512382" name="DLM1512382">Tax avoidance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512384" name="DLM1512384">Subpart BH—Double tax agreements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512385" name="DLM1512385">BH 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512385" name="DLM1512385">Double tax agreements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocPartLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512389" name="DLM1512389">Part C</a></div> <div class="tocPartHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512389" name="DLM1512389">Income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512390" name="DLM1512390">Subpart CA—General rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512391" name="DLM1512391">CA 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512391" name="DLM1512391">Amounts that are income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512393" name="DLM1512393">CA 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512393" name="DLM1512393">Amounts that are exempt income or excluded income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512397" name="DLM1512397">Subpart CB—Income from business or trade-like activities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512398" name="DLM1512398">Business generally</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512399" name="DLM1512399">CB 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512399" name="DLM1512399">Amounts derived from business</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512401" name="DLM1512401">CB 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512401" name="DLM1512401">Amounts received on disposal of business assets that include trading stock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512405" name="DLM1512405">Schemes for profit</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512406" name="DLM1512406">CB 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512406" name="DLM1512406">Profit-making undertaking or scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512408" name="DLM1512408">Personal property</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512409" name="DLM1512409">CB 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512409" name="DLM1512409">Personal property acquired for purpose of disposal</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512411" name="DLM1512411">CB 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512411" name="DLM1512411">Business of dealing in personal property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512413" name="DLM1512413">Land</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6662300" name="DLM6662300">CB 6A</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6662300" name="DLM6662300">Disposal within 2 years: bright-line test for residential land</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS673317" name="LMS673317">CB 6AB</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS673317" name="LMS673317">Residential land transferred in relation to certain family trusts and other capacities</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS673380" name="LMS673380">CB 6AC</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS673380" name="LMS673380">Residential land transferred in relation to certain Māori family trusts</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS673392" name="LMS673392">CB 6AE</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS673392" name="LMS673392">Certain transfers of residential land included in settlement of claim under the Treaty of Waitangi</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512414" name="DLM1512414">CB 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512414" name="DLM1512414">Disposal: land acquired for purpose or with intention of disposal</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512416" name="DLM1512416">CB 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512416" name="DLM1512416">Disposal: land acquired for purposes of business relating to land</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512419" name="DLM1512419">CB 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512419" name="DLM1512419">Disposal: land used for landfill, if notice of election</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512421" name="DLM1512421">CB 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512421" name="DLM1512421">Disposal within 10 years: land dealing business</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512425" name="DLM1512425">CB 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512425" name="DLM1512425">Disposal within 10 years: land development or subdivision business</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512429" name="DLM1512429">CB 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512429" name="DLM1512429">Disposal within 10 years of improvement: building business</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512433" name="DLM1512433">CB 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512433" name="DLM1512433">Disposal: schemes for development or division begun within 10 years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512435" name="DLM1512435">CB 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512435" name="DLM1512435">Disposal: amount from major development or division and not already in income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512437" name="DLM1512437">CB 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512437" name="DLM1512437">Disposal: amount from land affected by change and not already in income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512439" name="DLM1512439">CB 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512439" name="DLM1512439">Transactions between associated persons</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6187205" name="DLM6187205">CB 15B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6187205" name="DLM6187205">When land acquired</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7209273" name="DLM7209273">Exclusions for bodies controlled by local authorities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7209274" name="DLM7209274">CB 15C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7209274" name="DLM7209274">Council-controlled organisations and other companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS177280" name="LMS177280">Exclusions for Kāinga Ora–Homes and Communities and wholly-owned group</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS177309" name="LMS177309">CB 15D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS177309" name="LMS177309">Kāinga Ora–Homes and Communities and wholly-owned group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952132" name="LMS952132">Exclusion for land acquired from a co-owner on a partition or subdivision</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952988" name="LMS952988">CB 15E</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952988" name="LMS952988">Disposals of land subject to section CW 3C</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512443" name="DLM1512443">Exclusions for residential land</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6663109" name="DLM6663109">CB 16A</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6663109" name="DLM6663109">Main home exclusion for disposal within 2 years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512444" name="DLM1512444">CB 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512444" name="DLM1512444">Residential exclusion from sections CB 6 to CB 11</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512446" name="DLM1512446">CB 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512446" name="DLM1512446">Residential exclusion from sections CB 12 and CB 13</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512448" name="DLM1512448">CB 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512448" name="DLM1512448">Residential exclusion from section CB 14</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512451" name="DLM1512451">Exclusions for business premises</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512452" name="DLM1512452">CB 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512452" name="DLM1512452">Business exclusion from sections CB 6 to CB 11</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512455" name="DLM1512455">CB 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512455" name="DLM1512455">Business exclusion from sections CB 12 and CB 13</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512457" name="DLM1512457">Exclusions for farm land</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512458" name="DLM1512458">CB 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512458" name="DLM1512458">Farm land exclusion from sections CB 12 and CB 13</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512460" name="DLM1512460">CB 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512460" name="DLM1512460">Farm land exclusion from section CB 14</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512464" name="DLM1512464">Exclusion for investment land</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512465" name="DLM1512465">CB 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512465" name="DLM1512465">Investment exclusion from sections CB 12 and CB 13</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1611230" name="DLM1611230">CB 23B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1611230" name="DLM1611230">Land partially disposed of or disposed of with other land</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512467" name="DLM1512467">Timber</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512468" name="DLM1512468">CB 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512468" name="DLM1512468">Disposal of timber or right to take timber</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512470" name="DLM1512470">CB 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512470" name="DLM1512470">Disposal of land with standing timber</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512472" name="DLM1512472">Investments</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512473" name="DLM1512473">CB 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512473" name="DLM1512473">Disposal of certain shares by portfolio investment entities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512475" name="DLM1512475">Farming, forestry, or fishing</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512476" name="DLM1512476">CB 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512476" name="DLM1512476">Income equalisation schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1618764" name="DLM1618764">CB 27B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1618764" name="DLM1618764">Entering partners’ livestock income</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512478" name="DLM1512478">Environmental restoration</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512479" name="DLM1512479">CB 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512479" name="DLM1512479">Environmental restoration accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512488" name="DLM1512488">Minerals</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512489" name="DLM1512489">CB 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512489" name="DLM1512489">Disposal of minerals</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512491" name="DLM1512491">Intellectual property</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512492" name="DLM1512492">CB 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512492" name="DLM1512492">Disposal of patent applications or patent rights</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512494" name="DLM1512494">Transfer of business</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512495" name="DLM1512495">CB 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512495" name="DLM1512495">Disposal of business: transferred employment income obligations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512497" name="DLM1512497">Stolen property</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512498" name="DLM1512498">CB 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512498" name="DLM1512498">Property obtained by theft</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3671600" name="DLM3671600">Look-through companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683700" name="DLM3683700">CB 32B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683700" name="DLM3683700">Owners of look-through companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683701" name="DLM3683701">CB 32C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683701" name="DLM3683701">Dividend income for first year of look-through company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512500" name="DLM1512500">Mutual associations</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512501" name="DLM1512501">CB 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512501" name="DLM1512501">Amounts derived by mutual associations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512503" name="DLM1512503">CB 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512503" name="DLM1512503">Amounts derived by members from mutual associations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1618777" name="DLM1618777">Partners and partnerships</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1618778" name="DLM1618778">CB 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1618778" name="DLM1618778">Amounts of income for partners</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1793100" name="DLM1793100">Emissions units under Climate Change Response Act 2002</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1793101" name="DLM1793101">CB 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1793101" name="DLM1793101">Disposal of emissions units</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512505" name="DLM1512505">Subpart CC—Income from holding property (excluding equity)</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512506" name="DLM1512506">Land use</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512507" name="DLM1512507">CC 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512507" name="DLM1512507">Land</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5490808" name="DLM5490808">CC 1B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5490808" name="DLM5490808">Consideration relating to grant, renewal, extension, or transfer of leasehold estate or licence</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5490810" name="DLM5490810">CC 1C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5490810" name="DLM5490810">Consideration for agreement to surrender leasehold estate or terminate licence</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512509" name="DLM1512509">CC 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512509" name="DLM1512509">Non-compliance with covenant for repair</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512511" name="DLM1512511">Financial instruments</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512512" name="DLM1512512">CC 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512512" name="DLM1512512">Financial arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512514" name="DLM1512514">CC 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512514" name="DLM1512514">Payments of interest</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512516" name="DLM1512516">CC 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512516" name="DLM1512516">Annuities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512518" name="DLM1512518">CC 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512518" name="DLM1512518">Prizes received under Building Societies Act 1965</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512520" name="DLM1512520">CC 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512520" name="DLM1512520">Consideration other than in money</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512522" name="DLM1512522">CC 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512522" name="DLM1512522">Use of money interest payable by Commissioner</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2536615" name="DLM2536615">CC 8B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2536615" name="DLM2536615">Certain commercial bills: non-resident holders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512524" name="DLM1512524">Royalties</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512525" name="DLM1512525">CC 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512525" name="DLM1512525">Royalties</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512528" name="DLM1512528">CC 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512528" name="DLM1512528">Films</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512530" name="DLM1512530">Finance leases</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512531" name="DLM1512531">CC 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512531" name="DLM1512531">Lessee acquiring lease asset on expiry of term of lease</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512533" name="DLM1512533">CC 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512533" name="DLM1512533">Lessor acquiring lease asset on expiry of term of lease</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512535" name="DLM1512535">Hire purchase agreements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512536" name="DLM1512536">CC 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512536" name="DLM1512536">Amounts paid in income years after hire purchase agreement ends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478150" name="LMS478150">IFRS leases</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS484600" name="LMS484600">CC 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS484600" name="LMS484600">NZ IFRS 16 leases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512538" name="DLM1512538">Subpart CD—Income from equity</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512539" name="DLM1512539">Income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512540" name="DLM1512540">CD 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512540" name="DLM1512540">Dividend</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512542" name="DLM1512542">CD 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512542" name="DLM1512542">Distribution excluded from being dividend</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512544" name="DLM1512544">What is a dividend?</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512545" name="DLM1512545">CD 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512545" name="DLM1512545">Meaning of dividend</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512548" name="DLM1512548">CD 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512548" name="DLM1512548">Transfers of company value generally</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512550" name="DLM1512550">CD 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512550" name="DLM1512550">What is a transfer of company value?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512553" name="DLM1512553">CD 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512553" name="DLM1512553">When is a transfer caused by a shareholding relationship?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512556" name="DLM1512556">CD 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512556" name="DLM1512556">Bonus issues in lieu of dividend</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4879704" name="DLM4879704">CD 7B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4879704" name="DLM4879704">Shares issued under profit distribution plans</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512558" name="DLM1512558">CD 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512558" name="DLM1512558">Elections to make bonus issue into dividend</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512560" name="DLM1512560">CD 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512560" name="DLM1512560">Interests in money or property of foreign unit trust</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512562" name="DLM1512562">CD 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512562" name="DLM1512562">Bonus issue by foreign unit trust instead of money or property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512564" name="DLM1512564">CD 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512564" name="DLM1512564">Avoidance arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512566" name="DLM1512566">CD 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512566" name="DLM1512566">Superannuation schemes entering trust rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512568" name="DLM1512568">CD 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512568" name="DLM1512568">Notional distributions of producer boards and co-operative companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512570" name="DLM1512570">CD 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512570" name="DLM1512570">Notional distributions of emigrating companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512572" name="DLM1512572">CD 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512572" name="DLM1512572">Tax credits linked to dividends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512574" name="DLM1512574">CD 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512574" name="DLM1512574">Certain dividends not increased by tax credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512580" name="DLM1512580">CD 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512580" name="DLM1512580">Credit transfer notice</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512583" name="DLM1512583">CD 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512583" name="DLM1512583">Dividend reduced if foreign tax paid on company’s income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512588" name="DLM1512588">CD 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512588" name="DLM1512588">Foreign tax credits and refunds linked to dividends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512590" name="DLM1512590">CD 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512590" name="DLM1512590">Benefits of shareholder-employees or directors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512593" name="DLM1512593">CD 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512593" name="DLM1512593">Attributed repatriations from controlled foreign companies</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512595" name="DLM1512595">What is not a dividend?</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512596" name="DLM1512596">CD 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512596" name="DLM1512596">Returns of capital: off-market share cancellations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512614" name="DLM1512614">CD 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512614" name="DLM1512614">Ordering rule and slice rule</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4880803" name="DLM4880803">CD 23B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4880803" name="DLM4880803">Returns of capital: shares repurchased under profit distribution plans</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512626" name="DLM1512626">CD 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512626" name="DLM1512626">Returns of capital: on-market share cancellations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512628" name="DLM1512628">CD 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512628" name="DLM1512628">Treasury stock acquisitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512630" name="DLM1512630">CD 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512630" name="DLM1512630">Capital distributions on liquidation or emigration</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512632" name="DLM1512632">CD 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512632" name="DLM1512632">Property made available intra-group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512637" name="DLM1512637">CD 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512637" name="DLM1512637">Transfers of certain excepted financial arrangements within wholly-owned groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512639" name="DLM1512639">CD 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512639" name="DLM1512639">Non-taxable bonus issues</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5490825" name="DLM5490825">CD 29B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5490825" name="DLM5490825">Issues to shareholders of rights to subscribe for or sell back shares</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS31553" name="LMS31553">CD 29C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS31553" name="LMS31553">Transfers to shareholders by ASX-listed Australian company of shares in subsidiary</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512641" name="DLM1512641">CD 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512641" name="DLM1512641">Transfer by unit trust of legal interest after beneficial interest vests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512643" name="DLM1512643">CD 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512643" name="DLM1512643">Flat-owning companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512646" name="DLM1512646">CD 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512646" name="DLM1512646">Employee benefits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512648" name="DLM1512648">CD 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512648" name="DLM1512648">Payments corresponding to notional distributions of producer boards and co-operative companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512650" name="DLM1512650">CD 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512650" name="DLM1512650">Distribution to member of co-operative company based on member’s transactions</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3226706" name="DLM3226706">CD 34B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3226706" name="DLM3226706">Distributions to members of co-operative companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512654" name="DLM1512654">CD 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512654" name="DLM1512654">Resident’s restricted amalgamations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512656" name="DLM1512656">CD 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512656" name="DLM1512656">Foreign investment fund income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6032497" name="DLM6032497">CD 36B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6032497" name="DLM6032497">Foreign superannuation withdrawals and pensions from foreign superannuation scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512658" name="DLM1512658">CD 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512658" name="DLM1512658">Maori authority distributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512660" name="DLM1512660">Calculation rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512661" name="DLM1512661">CD 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512661" name="DLM1512661">General calculation rule for transfers of company value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512666" name="DLM1512666">CD 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512666" name="DLM1512666">Calculation of amount of dividend when property made available</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512668" name="DLM1512668">CD 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512668" name="DLM1512668">Adjustment if dividend recovered by company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512670" name="DLM1512670">CD 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512670" name="DLM1512670">Adjustment if amount repaid later</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512672" name="DLM1512672">CD 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512672" name="DLM1512672">Adjustment if additional consideration paid</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512674" name="DLM1512674">CD 43</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512674" name="DLM1512674">Available subscribed capital (ASC) amount</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512703" name="DLM1512703">CD 44</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512703" name="DLM1512703">Available capital distribution amount</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512724" name="DLM1512724">Attributed repatriation calculation rules</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512725" name="DLM1512725">CD 45</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512725" name="DLM1512725">When does a person have attributed repatriation from a controlled foreign company?</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512734" name="DLM1512734">CD 46</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512734" name="DLM1512734">New Zealand repatriation amount</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512740" name="DLM1512740">CD 47</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512740" name="DLM1512740">New Zealand property amount</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512746" name="DLM1512746">CD 48</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512746" name="DLM1512746">Cost of tangible property</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512750" name="DLM1512750">CD 49</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512750" name="DLM1512750">Cost of associated party equity</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512752" name="DLM1512752">CD 50</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512752" name="DLM1512752">Outstanding balances of financial arrangements</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512757" name="DLM1512757">CD 51</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512757" name="DLM1512757">Property transfers between associated persons</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512760" name="DLM1512760">CD 52</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512760" name="DLM1512760">Unrepatriated income balance</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512766" name="DLM1512766">Prevention of double taxation</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512767" name="DLM1512767">CD 53</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512767" name="DLM1512767">Prevention of double taxation of share cancellation dividends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512774" name="DLM1512774">Returning share transfers</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512775" name="DLM1512775">CD 54</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512775" name="DLM1512775">Replacement payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512777" name="DLM1512777">Subpart CE—Employee or contractor income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512778" name="DLM1512778">Employment income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512779" name="DLM1512779">CE 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512779" name="DLM1512779">Amounts derived in connection with employment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439711" name="DLM6439711">CE 1B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439711" name="DLM6439711">General rule: accommodation provided by employers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439713" name="DLM6439713">CE 1C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439713" name="DLM6439713">Exception: overseas accommodation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439715" name="DLM6439715">CE 1D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439715" name="DLM6439715">Exception: accommodation provided by Defence Force</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439717" name="DLM6439717">CE 1E</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439717" name="DLM6439717">Exception: accommodation provided to ministers of religion</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS849878" name="LMS849878">CE 1F</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS849878" name="LMS849878">Treatment of amounts derived by cross-border employees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512781" name="DLM1512781">CE 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512781" name="DLM1512781">Benefits under employee share schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512785" name="DLM1512785">CE 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512785" name="DLM1512785">Restrictions on disposal of shares under share purchase agreements</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512787" name="DLM1512787">CE 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512787" name="DLM1512787">Adjustments to value of benefits under share purchase agreements</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512789" name="DLM1512789">Definitions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512790" name="DLM1512790">CE 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512790" name="DLM1512790">Meaning of expenditure on account of an employee</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512795" name="DLM1512795">CE 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512795" name="DLM1512795">Trusts are nominees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512798" name="DLM1512798">CE 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512798" name="DLM1512798">Meaning of employee share scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS92763" name="LMS92763">CE 7B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS92763" name="LMS92763">Meaning of share scheme taxing date</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS92766" name="LMS92766">CE 7C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS92766" name="LMS92766">Meaning of employee share scheme beneficiary</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS328881" name="LMS328881">CE 7CB</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS328881" name="LMS328881">Meaning of market value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS94115" name="LMS94115">CE 7D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS94115" name="LMS94115">Meaning of replacement employee share scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512801" name="DLM1512801">Attributed income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512802" name="DLM1512802">CE 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512802" name="DLM1512802">Attributed income from personal services</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512804" name="DLM1512804">Restrictive covenants and exit inducement payments</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512805" name="DLM1512805">CE 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512805" name="DLM1512805">Restrictive covenants</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512809" name="DLM1512809">CE 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512809" name="DLM1512809">Exit inducements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512811" name="DLM1512811">Income protection insurance</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512812" name="DLM1512812">CE 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512812" name="DLM1512812">Proceeds from claims under policies of income protection insurance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512814" name="DLM1512814">Tax credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512815" name="DLM1512815">CE 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512815" name="DLM1512815">Tax credits for personal service rehabilitation payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512818" name="DLM1512818">Subpart CF—Income from living allowances, foreign superannuation, compensation, and government grants</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512819" name="DLM1512819">CF 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512819" name="DLM1512819">Benefits, pensions, compensation, and government grants</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512827" name="DLM1512827">CF 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512827" name="DLM1512827">Remission of specified suspensory loans</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6033105" name="DLM6033105">CF 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6033105" name="DLM6033105">Withdrawals from foreign superannuation scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512829" name="DLM1512829">Subpart CG—Recoveries</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512830" name="DLM1512830">CG 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512830" name="DLM1512830">Amount of depreciation recovery income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512832" name="DLM1512832">CG 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512832" name="DLM1512832">Remitted amounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6187233" name="DLM6187233">CG 2B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6187233" name="DLM6187233">Remitted amounts on discharge from bankruptcy</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6187250" name="DLM6187250">CG 2C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6187250" name="DLM6187250">Remitted and other amounts: companies in liquidation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6187273" name="DLM6187273">CG 2D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6187273" name="DLM6187273">Remitted and other amounts: companies leaving groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6187275" name="DLM6187275">CG 2E</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6187275" name="DLM6187275">Remitted and other amounts: income apportionment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512834" name="DLM1512834">CG 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512834" name="DLM1512834">Bad debt repayment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512836" name="DLM1512836">CG 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512836" name="DLM1512836">Receipts for expenditure or loss from insurance, indemnity, or otherwise</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512838" name="DLM1512838">CG 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512838" name="DLM1512838">Recoveries or receipts by employers from superannuation schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3994900" name="DLM3994900">CG 5B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3994900" name="DLM3994900">Receipts from insurance, indemnity, or compensation for interruption or impairment of business activities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512840" name="DLM1512840">CG 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512840" name="DLM1512840">Receipts from insurance, indemnity, or compensation for trading stock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512842" name="DLM1512842">CG 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512842" name="DLM1512842">Recoveries after deduction of payments under lease</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6191701" name="DLM6191701">CG 7B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6191701" name="DLM6191701">Disposals or applications after earlier deductions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6765827" name="DLM6765827">CG 7C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6765827" name="DLM6765827">Disposal or rerecognition of derecognised non-depreciable assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3019315" name="DLM3019315">CG 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3019315" name="DLM3019315">Capital contributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178769" name="LMS178769">CG 8B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178769" name="LMS178769">Recoveries after deductions for high-priced bloodstock removed from New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178902" name="LMS178902">CG 8C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178902" name="LMS178902">Recoveries after deductions for high-priced bloodstock disposed of to non-residents</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7274080" name="DLM7274080">CG 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7274080" name="DLM7274080">Recovery of deductions for aircraft engine overhaul</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512844" name="DLM1512844">Subpart CH—Adjustments</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512845" name="DLM1512845">Matching rules: revenue account property, prepayments, and deferred payments</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512846" name="DLM1512846">CH 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512846" name="DLM1512846">Adjustment for closing values of trading stock, livestock, and excepted financial arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512848" name="DLM1512848">CH 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512848" name="DLM1512848">Adjustment for prepayments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512850" name="DLM1512850">CH 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512850" name="DLM1512850">Adjustment for deferred payment of employment income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512852" name="DLM1512852">Change to accounting practice</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512853" name="DLM1512853">CH 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512853" name="DLM1512853">Adjustment for change to accounting practice</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512855" name="DLM1512855">Goods and services tax (GST)</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512856" name="DLM1512856">CH 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512856" name="DLM1512856">Adjustment for GST</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512858" name="DLM1512858">Finance leases</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512859" name="DLM1512859">CH 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512859" name="DLM1512859">Adjustments for certain finance and operating leases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512861" name="DLM1512861">Avoidance and non-market transactions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512862" name="DLM1512862">CH 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512862" name="DLM1512862">Adjustment for avoidance arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512864" name="DLM1512864">CH 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512864" name="DLM1512864">Market value substituted</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512866" name="DLM1512866">Interest apportionment on thin capitalisation</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512867" name="DLM1512867">CH 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512867" name="DLM1512867">Interest apportionment: excess debt entity</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512869" name="DLM1512869">CH 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512869" name="DLM1512869">Interest apportionment: reporting bank</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65038" name="LMS65038">CH 10B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65038" name="LMS65038">Interest apportionment: public project debt</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7194501" name="DLM7194501">Expenditure other than for entities’ purposes</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7194502" name="DLM7194502">CH 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7194502" name="DLM7194502">Te Awa Tupua and Te Pou Tupua</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65069" name="LMS65069">Financial instruments and hybrid mismatches</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66443" name="LMS66443">CH 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66443" name="LMS66443">Income from hybrid mismatch arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478162" name="LMS478162">Feasibility expenditure clawback</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS484602" name="LMS484602">CH 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS484602" name="LMS484602">Feasibility expenditure clawback</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2545400" name="DLM2545400">Subpart CO—Income from voluntary activities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2538209" name="DLM2538209">CO 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2538209" name="DLM2538209">Income from voluntary activities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512871" name="DLM1512871">Subpart CP—Income from portfolio investment entities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512872" name="DLM1512872">CP 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512872" name="DLM1512872">Attributed income of investors in multi-rate PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512874" name="DLM1512874">Subpart CQ—Attributed income from foreign equity</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512875" name="DLM1512875">Attributed controlled foreign company income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512876" name="DLM1512876">CQ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512876" name="DLM1512876">Attributed controlled foreign company income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512878" name="DLM1512878">CQ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512878" name="DLM1512878">When attributed CFC income arises</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512882" name="DLM1512882">CQ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512882" name="DLM1512882">Calculation of attributed CFC income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512884" name="DLM1512884">Foreign investment fund income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512885" name="DLM1512885">CQ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512885" name="DLM1512885">Foreign investment fund income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512887" name="DLM1512887">CQ 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512887" name="DLM1512887">When FIF income arises</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512891" name="DLM1512891">CQ 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512891" name="DLM1512891">Calculation of FIF income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1614939" name="DLM1614939">CQ 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1614939" name="DLM1614939">Treatment of attributing interests subject to returning share transfer</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512893" name="DLM1512893">Subpart CR—Income from insurance</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512894" name="DLM1512894">CR 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512894" name="DLM1512894">Policyholder base income of life insurer</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512896" name="DLM1512896">CR 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512896" name="DLM1512896">Shareholder base income of life insurer</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512898" name="DLM1512898">CR 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512898" name="DLM1512898">Income of non-resident general insurer</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32303" name="LMS32303">CR 3B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32303" name="LMS32303">Lloyd’s of London: income from life insurance premiums</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2538262" name="DLM2538262">CR 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2538262" name="DLM2538262">Income for general insurance outstanding claims reserve</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512900" name="DLM1512900">Subpart CS—Superannuation funds</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512901" name="DLM1512901">Withdrawals</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512902" name="DLM1512902">CS 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512902" name="DLM1512902">Withdrawals</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512909" name="DLM1512909">Exclusions</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512910" name="DLM1512910">CS 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512910" name="DLM1512910">Exclusions of withdrawals of various kinds</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512912" name="DLM1512912">CS 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512912" name="DLM1512912">Exclusion of withdrawal on grounds of hardship</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512915" name="DLM1512915">CS 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512915" name="DLM1512915">Exclusion of withdrawal to settle division of relationship property</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512917" name="DLM1512917">CS 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512917" name="DLM1512917">Exclusion of withdrawal paid as annuity or pension</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512919" name="DLM1512919">CS 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512919" name="DLM1512919">Exclusion of withdrawal on partial retirement</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512921" name="DLM1512921">CS 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512921" name="DLM1512921">Exclusion of withdrawal when member ends employment</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512923" name="DLM1512923">CS 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512923" name="DLM1512923">Exclusion of withdrawal when member ends employment: lock-in rule</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512925" name="DLM1512925">CS 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512925" name="DLM1512925">Exclusion of withdrawal from defined benefit fund when member ends employment</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512927" name="DLM1512927">CS 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512927" name="DLM1512927">When member treated as not ending employment</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1618756" name="DLM1618756">CS 10B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1618756" name="DLM1618756">Exclusion of permitted withdrawals from KiwiSaver schemes and complying superannuation funds</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512931" name="DLM1512931">Transfers to or from superannuation funds and superannuation schemes</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512932" name="DLM1512932">CS 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512932" name="DLM1512932">Transfer by superannuation fund to another superannuation fund</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512936" name="DLM1512936">CS 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512936" name="DLM1512936">Transfer from superannuation scheme to superannuation fund</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512938" name="DLM1512938">CS 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512938" name="DLM1512938">Investment by superannuation fund in another superannuation fund</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512942" name="DLM1512942">Treatment of amounts when superannuation fund becomes superannuation scheme or vice versa</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512943" name="DLM1512943">CS 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512943" name="DLM1512943">Superannuation fund becomes superannuation scheme</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512945" name="DLM1512945">CS 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512945" name="DLM1512945">Superannuation fund becomes foreign superannuation scheme</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512947" name="DLM1512947">CS 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512947" name="DLM1512947">Superannuation scheme becomes superannuation fund</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512949" name="DLM1512949">Treatment of distributions when superannuation fund wound up</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512950" name="DLM1512950">CS 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512950" name="DLM1512950">Superannuation fund wound up</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512952" name="DLM1512952">Treatment of loans to members</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512953" name="DLM1512953">CS 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512953" name="DLM1512953">Value of loan treated as fund income</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512955" name="DLM1512955">Subpart CT—Income from petroleum mining</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512956" name="DLM1512956">CT 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512956" name="DLM1512956">Disposal of exploratory material or petroleum mining asset</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512958" name="DLM1512958">CT 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512958" name="DLM1512958">Damage to assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512960" name="DLM1512960">CT 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512960" name="DLM1512960">Exploratory well used for commercial production</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512962" name="DLM1512962">CT 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512962" name="DLM1512962">Partnership interests and disposal of part of asset</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512964" name="DLM1512964">CT 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512964" name="DLM1512964">Petroleum mining operations outside New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43307" name="LMS43307">CT 5B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43307" name="LMS43307">Resuming commercial production</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512966" name="DLM1512966">Definitions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512967" name="DLM1512967">CT 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512967" name="DLM1512967">Meaning of petroleum miner</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1614961" name="DLM1614961">CT 6B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1614961" name="DLM1614961">Meaning of petroleum mining operations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512971" name="DLM1512971">CT 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512971" name="DLM1512971">Meaning of petroleum mining asset</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512975" name="DLM1512975">Subpart CU—Income from mineral mining</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512977" name="DLM1512977">CU 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512977" name="DLM1512977">Mineral miner’s income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512980" name="DLM1512980">CU 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512980" name="DLM1512980">Treatment of mining land</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512982" name="DLM1512982">CU 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512982" name="DLM1512982">Disposal of mineral mining assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512984" name="DLM1512984">CU 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512984" name="DLM1512984">Recovery of certain expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512988" name="DLM1512988">CU 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512988" name="DLM1512988">Partnership interests and disposal of part of asset</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6035900" name="DLM6035900">Definitions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512990" name="DLM1512990">CU 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512990" name="DLM1512990">Meaning of mineral miner</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512992" name="DLM1512992">CU 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512992" name="DLM1512992">Some definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512994" name="DLM1512994">CU 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512994" name="DLM1512994">Meaning of listed industrial mineral</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512996" name="DLM1512996">CU 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512996" name="DLM1512996">Some definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512998" name="DLM1512998">CU 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1512998" name="DLM1512998">Mining asset used to derive income other than income from mining</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513000" name="DLM1513000">CU 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513000" name="DLM1513000">Meaning of asset for sections CU 3 to CU 10</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513002" name="DLM1513002">CU 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513002" name="DLM1513002">Application of sections to resident mining operators</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513004" name="DLM1513004">CU 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513004" name="DLM1513004">Application of sections to non-resident mining operators</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513006" name="DLM1513006">CU 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513006" name="DLM1513006">Recovery of reinvestment profit on disposal of mining shares</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513008" name="DLM1513008">CU 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513008" name="DLM1513008">Recovery of reinvestment profit not used for mining purposes</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513010" name="DLM1513010">CU 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513010" name="DLM1513010">Recovery of reinvestment profit on repayment of loans</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513018" name="DLM1513018">CU 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513018" name="DLM1513018">Repayment by mining company of amount written off</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513020" name="DLM1513020">CU 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513020" name="DLM1513020">Amount treated as repayment for purposes of section CU 17: excess</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513022" name="DLM1513022">CU 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513022" name="DLM1513022">Amount treated as repayment for purposes of section CU 17: net income</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513025" name="DLM1513025">CU 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513025" name="DLM1513025">Mining company or mining holding company liquidated</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513027" name="DLM1513027">Definitions</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513028" name="DLM1513028">CU 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513028" name="DLM1513028">Meaning of income from mining</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513031" name="DLM1513031">CU 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513031" name="DLM1513031">Meaning of mining company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513034" name="DLM1513034">CU 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513034" name="DLM1513034">Meaning of mining development expenditure</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513039" name="DLM1513039">CU 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513039" name="DLM1513039">Meaning of mining exploration expenditure</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513044" name="DLM1513044">CU 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513044" name="DLM1513044">Meaning of mining operations</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513047" name="DLM1513047">CU 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513047" name="DLM1513047">Meaning of mining venture</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513050" name="DLM1513050">CU 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513050" name="DLM1513050">Meaning of resident mining operator</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513053" name="DLM1513053">CU 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513053" name="DLM1513053">Meaning of specified mineral</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513056" name="DLM1513056">CU 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513056" name="DLM1513056">Other definitions</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513086" name="DLM1513086">Subpart CV—Income specific to certain entities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513087" name="DLM1513087">CV 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513087" name="DLM1513087">Group companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513089" name="DLM1513089">CV 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513089" name="DLM1513089">Consolidated groups: income of company in group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513091" name="DLM1513091">CV 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513091" name="DLM1513091">Consolidated groups: arrangement for disposal of shares</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513093" name="DLM1513093">CV 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513093" name="DLM1513093">Amalgamated companies: amount derived after amalgamation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513095" name="DLM1513095">CV 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513095" name="DLM1513095">Statutory producer boards</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513097" name="DLM1513097">CV 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513097" name="DLM1513097">Crown Research Institutes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513099" name="DLM1513099">CV 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513099" name="DLM1513099">Australian wine producer rebate</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513101" name="DLM1513101">CV 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513101" name="DLM1513101">Regulations: Australian wine producer rebate</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513107" name="DLM1513107">CV 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513107" name="DLM1513107">Supplementary dividend holding companies</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513109" name="DLM1513109">CV 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513109" name="DLM1513109">Foreign dividend payment account companies or conduit tax relief companies</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513111" name="DLM1513111">CV 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513111" name="DLM1513111">Maori authorities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513113" name="DLM1513113">CV 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513113" name="DLM1513113">Trustees: amounts received after person’s death</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513115" name="DLM1513115">CV 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513115" name="DLM1513115">Amounts derived from trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513117" name="DLM1513117">CV 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513117" name="DLM1513117">Distributions from community trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513119" name="DLM1513119">CV 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513119" name="DLM1513119">Amounts derived from trusts while person absent from New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513121" name="DLM1513121">CV 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513121" name="DLM1513121">Non-resident shippers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513123" name="DLM1513123">CV 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513123" name="DLM1513123">Non-exempt charities: taxation of tax-exempt accumulation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5490846" name="DLM5490846">CV 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5490846" name="DLM5490846">Hedging of currency movements in Australian non-attributing shares and attributing FDR method interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6034606" name="DLM6034606">CV 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6034606" name="DLM6034606">Additional income for certain imputation credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS92774" name="LMS92774">CV 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS92774" name="LMS92774">Employee share schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513125" name="DLM1513125">Subpart CW—Exempt income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513126" name="DLM1513126">Income from business or trade-like activities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513127" name="DLM1513127">CW 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513127" name="DLM1513127">Forestry companies established by the Crown, Maori owners, and holding companies acquiring land with standing timber from founders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3995200" name="DLM3995200">CW 1B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3995200" name="DLM3995200">Treaty of Waitangi claim settlements: rights to take timber</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513129" name="DLM1513129">CW 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513129" name="DLM1513129">Forestry encouragement agreements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513131" name="DLM1513131">CW 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513131" name="DLM1513131">Forestry companies and Maori investment companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1793111" name="DLM1793111">CW 3B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1793111" name="DLM1793111">Pre-1990 forest land units: emissions trading scheme</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS837846" name="LMS837846">CW 3C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS837846" name="LMS837846">Certain partitions or subdivisions of land</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513133" name="DLM1513133">Income from holding property (excluding equity)</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513134" name="DLM1513134">CW 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513134" name="DLM1513134">Annuities under life insurance policies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513136" name="DLM1513136">CW 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513136" name="DLM1513136">Payments of interest: post-war credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513138" name="DLM1513138">CW 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513138" name="DLM1513138">Payments of interest: farm mortgages</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513140" name="DLM1513140">CW 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513140" name="DLM1513140">Foreign-sourced interest</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513142" name="DLM1513142">CW 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513142" name="DLM1513142">Money lent to government of New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5490851" name="DLM5490851">CW 8B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5490851" name="DLM5490851">Certain amounts derived from use of assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513145" name="DLM1513145">Income from equity</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513146" name="DLM1513146">CW 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513146" name="DLM1513146">Dividend derived from foreign company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513148" name="DLM1513148">CW 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513148" name="DLM1513148">Dividend within New Zealand wholly-owned group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS691322" name="LMS691322">CW 10B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS691322" name="LMS691322">Dividends derived by council-controlled organisation holding companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513152" name="DLM1513152">CW 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513152" name="DLM1513152">Dividend of conduit tax relief holding company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513154" name="DLM1513154">CW 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513154" name="DLM1513154">Proceeds of share disposal by qualifying foreign equity investor</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513171" name="DLM1513171">CW 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513171" name="DLM1513171">Proceeds from share or option acquired under venture investment agreement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513176" name="DLM1513176">CW 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513176" name="DLM1513176">Dividends derived by qualifying companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513178" name="DLM1513178">CW 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513178" name="DLM1513178">Dividends paid by qualifying companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513180" name="DLM1513180">Employee or contractor income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513181" name="DLM1513181">CW 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513181" name="DLM1513181">Allowance of Governor-General and other benefits and privileges</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439779" name="DLM6439779">CW 16B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439779" name="DLM6439779">Accommodation expenditure: out-of-town secondments and projects</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439791" name="DLM6439791">CW 16C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439791" name="DLM6439791">Time periods for certain accommodation expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439793" name="DLM6439793">CW 16D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439793" name="DLM6439793">Accommodation expenditure: conferences and overnight stays</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439796" name="DLM6439796">CW 16E</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439796" name="DLM6439796">Accommodation expenditure: new employees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439798" name="DLM6439798">CW 16F</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6439798" name="DLM6439798">Accommodation expenditure: multiple workplaces</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513183" name="DLM1513183">CW 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513183" name="DLM1513183">Expenditure on account, and reimbursement, of employees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2539604" name="DLM2539604">CW 17B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2539604" name="DLM2539604">Relocation payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2539606" name="DLM2539606">CW 17C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2539606" name="DLM2539606">Payments for overtime meals and certain other allowances</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6440600" name="DLM6440600">CW 17CB</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6440600" name="DLM6440600">Payments for certain work-related meals</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6191734" name="DLM6191734">CW 17CC</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6191734" name="DLM6191734">Payments for distinctive work clothing</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513185" name="DLM1513185">CW 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513185" name="DLM1513185">Allowance for additional transport costs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513188" name="DLM1513188">CW 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513188" name="DLM1513188">Amounts derived during short-term visits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513191" name="DLM1513191">CW 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513191" name="DLM1513191">Amounts derived by visiting entertainers including sportspersons</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513194" name="DLM1513194">CW 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513194" name="DLM1513194">Amounts derived by visiting crew of pleasure craft</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513200" name="DLM1513200">CW 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513200" name="DLM1513200">Amounts derived by overseas experts and trainees in New Zealand by government arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513208" name="DLM1513208">CW 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513208" name="DLM1513208">Income for military or police service in operational area</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513215" name="DLM1513215">CW 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513215" name="DLM1513215">Deferred military pay for active service</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513221" name="DLM1513221">CW 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513221" name="DLM1513221">Value of board for religious society members</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513223" name="DLM1513223">CW 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513223" name="DLM1513223">Jurors’ and witnesses’ fees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32342" name="LMS32342">CW 26B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32342" name="LMS32342">Exempt ESS</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32492" name="LMS32492">CW 26C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32492" name="LMS32492">Meaning of exempt ESS</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32494" name="LMS32494">CW 26D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32494" name="LMS32494">Meaning of employee</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS328941" name="LMS328941">CW 26DB</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS328941" name="LMS328941">Meaning of market value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32496" name="LMS32496">CW 26E</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32496" name="LMS32496">Meaning of normal retiring age</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32498" name="LMS32498">CW 26F</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32498" name="LMS32498">Meaning of share</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32500" name="LMS32500">CW 26G</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32500" name="LMS32500">Meaning of trustee</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513225" name="DLM1513225">Certain income of transitional resident</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513226" name="DLM1513226">CW 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513226" name="DLM1513226">Certain income derived by transitional resident</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513228" name="DLM1513228">Income from living allowances, foreign superannuation, compensation, and government grants</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513229" name="DLM1513229">CW 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513229" name="DLM1513229">Pensions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6034709" name="DLM6034709">CW 28B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6034709" name="DLM6034709">Foreign superannuation withdrawal in initial period of residency</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6034711" name="DLM6034711">CW 28C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6034711" name="DLM6034711">Foreign superannuation withdrawal exceeding given amount</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513232" name="DLM1513232">CW 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513232" name="DLM1513232">Reinvested amounts from foreign superannuation schemes in Australia</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5346100" name="DLM5346100">CW 29B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5346100" name="DLM5346100">Amounts from Australian complying superannuation schemes reinvested in KiwiSaver schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513234" name="DLM1513234">CW 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513234" name="DLM1513234">Annuities from Crown Bank Accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513236" name="DLM1513236">CW 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513236" name="DLM1513236">Services for members and former members of Parliament</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513238" name="DLM1513238">CW 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513238" name="DLM1513238">Maintenance payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513240" name="DLM1513240">CW 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513240" name="DLM1513240">Allowances and benefits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513243" name="DLM1513243">CW 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513243" name="DLM1513243">Compensation payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513252" name="DLM1513252">CW 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513252" name="DLM1513252">Personal service rehabilitation payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513255" name="DLM1513255">CW 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513255" name="DLM1513255">Scholarships and bursaries</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513257" name="DLM1513257">CW 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513257" name="DLM1513257">Film production grants</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513259" name="DLM1513259">Income of certain entities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513260" name="DLM1513260">CW 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513260" name="DLM1513260">Public authorities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS179105" name="LMS179105">CW 38B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS179105" name="LMS179105">Public purpose Crown-controlled companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513263" name="DLM1513263">CW 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513263" name="DLM1513263">Local authorities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513267" name="DLM1513267">CW 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513267" name="DLM1513267">Local and regional promotion bodies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6229701" name="DLM6229701">CW 40B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6229701" name="DLM6229701">Te Urewera Board</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7194506" name="DLM7194506">CW 40C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7194506" name="DLM7194506">Te Pou Tupua</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513269" name="DLM1513269">CW 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513269" name="DLM1513269">Charities: non-business income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513271" name="DLM1513271">CW 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513271" name="DLM1513271">Charities: business income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6191758" name="DLM6191758">CW 42B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6191758" name="DLM6191758">Community housing trusts and companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513273" name="DLM1513273">CW 43</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513273" name="DLM1513273">Charitable bequests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513275" name="DLM1513275">CW 44</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513275" name="DLM1513275">Friendly societies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513277" name="DLM1513277">CW 45</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513277" name="DLM1513277">Funeral trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513279" name="DLM1513279">CW 46</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513279" name="DLM1513279">Bodies promoting amateur games and sports</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513281" name="DLM1513281">CW 47</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513281" name="DLM1513281">TAB NZ and racing clubs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513283" name="DLM1513283">CW 48</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513283" name="DLM1513283">Income from conducting gaming-machine gambling</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513285" name="DLM1513285">CW 49</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513285" name="DLM1513285">Bodies promoting scientific or industrial research</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513287" name="DLM1513287">CW 50</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513287" name="DLM1513287">Veterinary services bodies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513289" name="DLM1513289">CW 51</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513289" name="DLM1513289">Herd improvement bodies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513291" name="DLM1513291">CW 52</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513291" name="DLM1513291">Community trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS176818" name="LMS176818">CW 52B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS176818" name="LMS176818">Disability support services</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513293" name="DLM1513293">CW 53</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513293" name="DLM1513293">Distributions from complying trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513295" name="DLM1513295">CW 54</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513295" name="DLM1513295">Foreign-sourced amounts derived by trustees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513297" name="DLM1513297">CW 55</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513297" name="DLM1513297">Maori authority distributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1777033" name="DLM1777033">CW 55BA</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1777033" name="DLM1777033">Tertiary education institutions and subsidiaries</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5968505" name="DLM5968505">CW 55BAB</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5968505" name="DLM5968505">Rebate of fees paid by FIF</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4514504" name="DLM4514504">CW 55BB</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4514504" name="DLM4514504">Minors’ income, to limited extent</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1618789" name="DLM1618789">Partners and partnerships</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1618790" name="DLM1618790">CW 55B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1618790" name="DLM1618790">Amounts of exempt income for partners</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513299" name="DLM1513299">Income from certain activities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513300" name="DLM1513300">CW 56</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513300" name="DLM1513300">Non-resident aircraft operators</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513306" name="DLM1513306">CW 57</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513306" name="DLM1513306">Non-resident company involved in exploration and development activities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513312" name="DLM1513312">CW 58</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513312" name="DLM1513312">Disposal of companies’ own shares</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513314" name="DLM1513314">CW 59</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513314" name="DLM1513314">New Zealand companies operating in Niue</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1618713" name="DLM1618713">CW 59B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1618713" name="DLM1618713">Income of and distributions by certain international funds</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3110702" name="DLM3110702">CW 59C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3110702" name="DLM3110702">Life reinsurance claims from reinsurer outside New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513316" name="DLM1513316">CW 60</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513316" name="DLM1513316">Stake money</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513318" name="DLM1513318">CW 61</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513318" name="DLM1513318">Providing standard-cost household service</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513320" name="DLM1513320">CW 62</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513320" name="DLM1513320">Interest paid under the KiwiSaver Act 2006</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2539630" name="DLM2539630">CW 62B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2539630" name="DLM2539630">Voluntary activities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS676426" name="LMS676426">CW 62C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS676426" name="LMS676426">Income from foreign-currency loans used for disallowed residential property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513322" name="DLM1513322">CW 63</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513322" name="DLM1513322">Avoidance arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513324" name="DLM1513324">CW 64</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513324" name="DLM1513324">Exemption under other Acts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5490879" name="DLM5490879">Restructuring under New Zealand Railways Corporation Restructuring Act 1990</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5490880" name="DLM5490880">CW 65</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5490880" name="DLM5490880">New Zealand Railways Corporation restructure: exempt income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513326" name="DLM1513326">Subpart CX—Excluded income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513327" name="DLM1513327">Goods and services tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513328" name="DLM1513328">CX 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513328" name="DLM1513328">Goods and services tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS961221" name="LMS961221">CX 1B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS961221" name="LMS961221">Treatment of flat-rate credits under platform economy rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513330" name="DLM1513330">Fringe benefits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513331" name="DLM1513331">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513332" name="DLM1513332">CX 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513332" name="DLM1513332">Meaning of fringe benefit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513335" name="DLM1513335">CX 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513335" name="DLM1513335">Excluded income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513337" name="DLM1513337">CX 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513337" name="DLM1513337">Relationship with assessable income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513339" name="DLM1513339">CX 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513339" name="DLM1513339">Relationship with exempt income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513341" name="DLM1513341">Fringe benefits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513342" name="DLM1513342">CX 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513342" name="DLM1513342">Private use of motor vehicle</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513344" name="DLM1513344">CX 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513344" name="DLM1513344">Employer or associated person treated as having right to use vehicle under arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513346" name="DLM1513346">CX 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513346" name="DLM1513346">Private use of motor vehicle: use by more than 1 employee</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513348" name="DLM1513348">CX 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513348" name="DLM1513348">Subsidised transport</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513350" name="DLM1513350">CX 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513350" name="DLM1513350">Employment-related loans</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513352" name="DLM1513352">CX 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513352" name="DLM1513352">Employment-related loans: loans by life insurers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513356" name="DLM1513356">CX 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513356" name="DLM1513356">Services for members and former members of Parliament</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513358" name="DLM1513358">CX 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513358" name="DLM1513358">Contributions to superannuation schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513360" name="DLM1513360">CX 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513360" name="DLM1513360">Contributions to sickness, accident, or death benefit funds</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513362" name="DLM1513362">CX 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513362" name="DLM1513362">Contributions to funeral trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513364" name="DLM1513364">CX 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513364" name="DLM1513364">Contributions to life or health insurance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513367" name="DLM1513367">CX 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513367" name="DLM1513367">Benefits provided to employees who are shareholders or investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513369" name="DLM1513369">CX 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513369" name="DLM1513369">Benefits provided to associates of both employees and shareholders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513371" name="DLM1513371">Exclusions and limitations</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513372" name="DLM1513372">CX 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513372" name="DLM1513372">Benefits provided instead of allowances</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7216646" name="DLM7216646">CX 19B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7216646" name="DLM7216646">Transport in vehicle other than motor vehicle</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS850906" name="LMS850906">CX 19C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS850906" name="LMS850906">Certain public transport</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS850909" name="LMS850909">CX 19D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS850909" name="LMS850909">Certain self-powered and low-powered vehicles and vehicle-share services</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513374" name="DLM1513374">CX 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513374" name="DLM1513374">Benefits to enable performance of duties</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513376" name="DLM1513376">CX 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513376" name="DLM1513376">Business tools</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513378" name="DLM1513378">CX 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513378" name="DLM1513378">Benefits to non-executive directors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513380" name="DLM1513380">CX 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513380" name="DLM1513380">Benefits provided on premises</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513382" name="DLM1513382">CX 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513382" name="DLM1513382">Benefits related to health or safety</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513384" name="DLM1513384">CX 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513384" name="DLM1513384">Benefits provided by charitable organisations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513387" name="DLM1513387">CX 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513387" name="DLM1513387">Non-liable payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513389" name="DLM1513389">CX 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513389" name="DLM1513389">Assistance with tax returns</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513391" name="DLM1513391">CX 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513391" name="DLM1513391">Accommodation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513393" name="DLM1513393">CX 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513393" name="DLM1513393">Entertainment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513395" name="DLM1513395">CX 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513395" name="DLM1513395">Distinctive work clothing</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513398" name="DLM1513398">CX 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513398" name="DLM1513398">Contributions to income protection insurance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513400" name="DLM1513400">CX 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513400" name="DLM1513400">Services provided to superannuation fund</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513402" name="DLM1513402">CX 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513402" name="DLM1513402">Goods provided at discount by third parties</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5493720" name="DLM5493720">CX 33B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5493720" name="DLM5493720">Benefits for members of Parliament</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513404" name="DLM1513404">Definitions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513405" name="DLM1513405">CX 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513405" name="DLM1513405">Meaning of emergency call</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513409" name="DLM1513409">CX 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513409" name="DLM1513409">Meaning of employee share loan</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513413" name="DLM1513413">CX 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513413" name="DLM1513413">Meaning of private use</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513417" name="DLM1513417">CX 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513417" name="DLM1513417">Meaning of unclassified benefit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513421" name="DLM1513421">CX 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513421" name="DLM1513421">Meaning of work-related vehicle</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513424" name="DLM1513424">Insurance</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513425" name="DLM1513425">CX 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513425" name="DLM1513425">Life insurers and fully reinsured persons</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513427" name="DLM1513427">CX 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513427" name="DLM1513427">Superannuation fund deriving amount from life insurance policy</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513429" name="DLM1513429">CX 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513429" name="DLM1513429">Resident insurance underwriters</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513431" name="DLM1513431">Petroleum mining</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513432" name="DLM1513432">CX 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513432" name="DLM1513432">Disposal of ownership interests in controlled petroleum mining entities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513434" name="DLM1513434">CX 43</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513434" name="DLM1513434">Farm-out arrangements for mining operations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513436" name="DLM1513436">Mineral mining</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513437" name="DLM1513437">CX 44</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513437" name="DLM1513437">Disposal of mining shares</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513441" name="DLM1513441">CX 45</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513441" name="DLM1513441">Disposal of mining shares acquired with reinvestment profit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513445" name="DLM1513445">CX 46</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513445" name="DLM1513445">Repayment of loans made from reinvestment profit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513447" name="DLM1513447">Government grants</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513448" name="DLM1513448">CX 47</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513448" name="DLM1513448">Government grants to businesses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513450" name="DLM1513450">CX 48</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513450" name="DLM1513450">Amounts remitted as condition of new start grant</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1793118" name="DLM1793118">CX 48B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1793118" name="DLM1793118">Issue of post-1989 forest land units</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2540343" name="DLM2540343">Government funding of film and television</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2540344" name="DLM2540344">CX 48C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2540344" name="DLM2540344">Government funding additional to government screen production payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2540356" name="DLM2540356">Research and development</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2540357" name="DLM2540357">CX 48D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2540357" name="DLM2540357">Tax credits for expenditure on research and development</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513457" name="DLM1513457">Superannuation and savings</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513458" name="DLM1513458">CX 49</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513458" name="DLM1513458">Employer’s superannuation contributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513460" name="DLM1513460">CX 50</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513460" name="DLM1513460">Tax credits for KiwiSaver and complying superannuation funds</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1618725" name="DLM1618725">CX 50B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1618725" name="DLM1618725">Contributions to retirement savings schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513462" name="DLM1513462">Farming, forestry, or fishing</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513463" name="DLM1513463">CX 51</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513463" name="DLM1513463">Income equalisation schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2540368" name="DLM2540368">Emissions units under Climate Change Response Act 2002</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2540369" name="DLM2540369">CX 51B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2540369" name="DLM2540369">Disposal of pre-1990 forest land emissions units</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3227607" name="DLM3227607">CX 51C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3227607" name="DLM3227607">Disposal of fishing quota emissions units</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513465" name="DLM1513465">Environmental restoration</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513466" name="DLM1513466">CX 52</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513466" name="DLM1513466">Refund from environmental restoration account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513468" name="DLM1513468">Inflation-indexed instruments</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513469" name="DLM1513469">CX 53</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513469" name="DLM1513469">Credits for inflation-indexed instruments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513471" name="DLM1513471">Share-lending arrangements and excepted financial arrangements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513472" name="DLM1513472">CX 54</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513472" name="DLM1513472">Share-lending collateral under share-lending arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223365" name="LMS223365">CX 54B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223365" name="LMS223365">Transfers of emissions units under certain excepted financial arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513474" name="DLM1513474">Portfolio investment income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513475" name="DLM1513475">CX 55</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513475" name="DLM1513475">Proceeds from disposal of investment shares</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32660" name="LMS32660">CX 55B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32660" name="LMS32660">Proceeds from disposal of certain shares and financial arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513477" name="DLM1513477">CX 56</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513477" name="DLM1513477">Attributed income of certain investors in multi-rate PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2891825" name="DLM2891825">CX 56B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2891825" name="DLM2891825">Distributions to investors in multi-rate PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2891827" name="DLM2891827">CX 56C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2891827" name="DLM2891827">Distributions to investors by listed PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513479" name="DLM1513479">CX 57</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513479" name="DLM1513479">Credits for investment fees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32665" name="LMS32665">Foreign investment income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32754" name="LMS32754">CX 57B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32754" name="LMS32754">Amounts derived during periods covered by calculation methods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513481" name="DLM1513481">Minors’ beneficiary income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513482" name="DLM1513482">CX 58</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513482" name="DLM1513482">Amounts derived by minors from trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS958903" name="LMS958903">Certain amounts from trusts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960782" name="LMS960782">CX 58B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960782" name="LMS960782">Amounts derived by certain close companies from trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513484" name="DLM1513484">CX 59</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513484" name="DLM1513484">Taxable distributions from non-complying trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513486" name="DLM1513486">Transactions between companies in consolidated groups</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513487" name="DLM1513487">CX 60</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513487" name="DLM1513487">Intra-group transactions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513489" name="DLM1513489">Avoidance arrangements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513490" name="DLM1513490">CX 61</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513490" name="DLM1513490">Avoidance arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1618798" name="DLM1618798">Partners and partnerships</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1618799" name="DLM1618799">CX 62</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1618799" name="DLM1618799">Amounts of excluded income for partners</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3671657" name="DLM3671657">Look-through companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3682200" name="DLM3682200">CX 63</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3682200" name="DLM3682200">Dividends derived after company ceased to be look-through company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66447" name="LMS66447">Financial instruments and hybrid mismatches</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66454" name="LMS66454">CX 64</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66454" name="LMS66454">Income from financial instrument</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513492" name="DLM1513492">Subpart CZ—Terminating provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513493" name="DLM1513493">CZ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513493" name="DLM1513493">Grandparented shares under employee share schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513496" name="DLM1513496">CZ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513496" name="DLM1513496">Mining company’s 1970–71 tax year</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513498" name="DLM1513498">CZ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513498" name="DLM1513498">Exchange variations on 8 August 1975</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513504" name="DLM1513504">CZ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513504" name="DLM1513504">Mineral mining: company making loan before 1 April 1979</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513506" name="DLM1513506">CZ 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513506" name="DLM1513506">Exempt interest: overseas money lent to government or local or public authority before 29 July 1983</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513508" name="DLM1513508">CZ 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513508" name="DLM1513508">Commercial bills before 31 July 1986</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513510" name="DLM1513510">CZ 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513510" name="DLM1513510">Primary producer co-operative companies: 1987–88 income year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513516" name="DLM1513516">CZ 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513516" name="DLM1513516">Farm-out arrangements for petroleum mining before 16 December 1991</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513521" name="DLM1513521">CZ 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513521" name="DLM1513521">Available capital distribution amount: 1965 and 1985–1992</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2892900" name="DLM2892900">CZ 9B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2892900" name="DLM2892900">Available capital distribution amount: 1988 to 2010</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513523" name="DLM1513523">CZ 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513523" name="DLM1513523">Transitional relief for calculation of attributed repatriation dividends: 2 July 1992</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513526" name="DLM1513526">CZ 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513526" name="DLM1513526">Recovery of deductions for software acquired before 1 April 1993</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513528" name="DLM1513528">CZ 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513528" name="DLM1513528">General insurance with risk period straddling 1 July 1993</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513530" name="DLM1513530">CZ 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513530" name="DLM1513530">Treatment of units and interests in unit trusts and group investment funds on issue as at 1 April 1996</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513533" name="DLM1513533">CZ 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513533" name="DLM1513533">Treatment of superannuation fund interests in group investment funds on 1 April 1999</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513535" name="DLM1513535">CZ 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513535" name="DLM1513535">Accident insurance contracts before 1 July 2000</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513537" name="DLM1513537">CZ 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513537" name="DLM1513537">Interest payable to exiting company: 2001</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513539" name="DLM1513539">CZ 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513539" name="DLM1513539">Dividend of exiting company: 2001</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513541" name="DLM1513541">CZ 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513541" name="DLM1513541">Benefit provider approved within 6 months of 25 November 2003</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513545" name="DLM1513545">CZ 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513545" name="DLM1513545">Community trust receipts in 2004–05 or 2005–06 tax year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513547" name="DLM1513547">CZ 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513547" name="DLM1513547">Disposal of personal property lease asset under specified lease</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513549" name="DLM1513549">CZ 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513549" name="DLM1513549">Superannuation fund loans made to members before 1 April 1989</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6035203" name="DLM6035203">CZ 21B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6035203" name="DLM6035203">Optional treatment of withdrawals from foreign superannuation schemes not included in return or assessed before 1 April 2014</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513551" name="DLM1513551">CZ 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513551" name="DLM1513551">Geothermal wells between 31 March 2003 and 17 May 2006</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3824856" name="DLM3824856">CZ 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3824856" name="DLM3824856">Insurance or compensation for buildings replaced as revenue account property affected by Canterbury earthquakes</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4483203" name="DLM4483203">CZ 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4483203" name="DLM4483203">Employee benefits for Canterbury earthquake relief: exempt income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS834164" name="LMS834164">CZ 23B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS834164" name="LMS834164">Employee benefits for North Island flooding events: exempt income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3824876" name="DLM3824876">CZ 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3824876" name="DLM3824876">Employee benefits for Canterbury earthquake relief: not fringe benefits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS834175" name="LMS834175">CZ 24B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS834175" name="LMS834175">Employee benefits for North Island flooding events relief: not fringe benefits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4882020" name="DLM4882020">CZ 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4882020" name="DLM4882020">Land and buildings as revenue account property affected by Canterbury earthquakes and replaced—insurance or compensation, Government purchase</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS177217" name="LMS177217">CZ 25B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS177217" name="LMS177217">Land and buildings as revenue account property affected by Hurunui/Kaikōura earthquakes and replaced—insurance or compensation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952297" name="LMS952297">CZ 25C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952297" name="LMS952297">Land or buildings as revenue account property affected by North Island flooding events and replaced—insurance or compensation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952306" name="LMS952306">CZ 25D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952306" name="LMS952306">Improvements to farmland and horticultural plants affected by North Island flooding events and replaced—insurance or compensation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4883316" name="DLM4883316">CZ 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4883316" name="DLM4883316">Land and buildings affected by Canterbury earthquakes—sections CB 9 to CB 11 and CB 14 overridden for Crown purchases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952309" name="LMS952309">CZ 26B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952309" name="LMS952309">Land and buildings affected by North Island adverse weather event—sections CB 6A and CB 9 to CB 11 overridden for local authority and Crown purchases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5972027" name="DLM5972027">CZ 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5972027" name="DLM5972027">Prior bad debt deductions clawback</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6035215" name="DLM6035215">CZ 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6035215" name="DLM6035215">Transitional provision for mineral mining: previously appropriated mining expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6193211" name="DLM6193211">CZ 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6193211" name="DLM6193211">Accommodation expenditure: Canterbury earthquake relief</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS834193" name="LMS834193">CZ 29B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS834193" name="LMS834193">Accommodation expenditure: North Island flooding events</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6193227" name="DLM6193227">CZ 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6193227" name="DLM6193227">Transitional provision: application of certain accommodation provisions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6193241" name="DLM6193241">CZ 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6193241" name="DLM6193241">Accommodation expenditure: New Zealand Defence Force</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6193251" name="DLM6193251">CZ 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6193251" name="DLM6193251">Treatment of certain petroleum storage facilities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6764656" name="DLM6764656">CZ 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6764656" name="DLM6764656">Transitional exception for accommodation provided to ministers of religion</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7276302" name="DLM7276302">CZ 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7276302" name="DLM7276302">Income arising from tax accounting provision for aircraft engine overhauls</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS176335" name="LMS176335">CZ 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS176335" name="LMS176335">Treatment of backdated payments for social rehabilitation: 2008–09 to 2017–18 income years</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS173406" name="LMS173406">CZ 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS173406" name="LMS173406">Amounts derived by Te Kōwhatu Tū Moana</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223390" name="LMS223390">CZ 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223390" name="LMS223390">Treatment of backdated payments for social rehabilitation: 2008–09 to 2017–18 income years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478224" name="LMS478224">CZ 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478224" name="LMS478224">Income equalisation schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478268" name="LMS478268">CZ 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478268" name="LMS478268">Disposals of trading stock to non-associates without business purpose</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478297" name="LMS478297">CZ 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478297" name="LMS478297">Disposal within 5 years: bright-line test for residential land: acquisition on or after 29 March 2018</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478299" name="LMS478299">CZ 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478299" name="LMS478299">Main home exclusion for bright-line: acquisition on or after 29 March 2018</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952658" name="LMS952658">CZ 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952658" name="LMS952658">Distributions to supplying shareholders of Fonterra: 2022–23 to 2024–25 income years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocPartLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513553" name="DLM1513553">Part D</a></div> <div class="tocPartHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513553" name="DLM1513553">Deductions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513554" name="DLM1513554">Subpart DA—General rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513555" name="DLM1513555">DA 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513555" name="DLM1513555">General permission</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513558" name="DLM1513558">DA 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513558" name="DLM1513558">General limitations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513566" name="DLM1513566">DA 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513566" name="DLM1513566">Effect of specific rules on general rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513568" name="DLM1513568">DA 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513568" name="DLM1513568">Treatment of amount of depreciation loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5493727" name="DLM5493727">DA 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5493727" name="DLM5493727">Treatment of expenditure for commercial fit-out</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513570" name="DLM1513570">Subpart DB—Specific rules for expenditure types</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513571" name="DLM1513571">Taxes and other amounts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513572" name="DLM1513572">DB 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513572" name="DLM1513572">Taxes, other than GST, and penalties</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513574" name="DLM1513574">DB 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513574" name="DLM1513574">Goods and services tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513576" name="DLM1513576">DB 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513576" name="DLM1513576">Determining tax liabilities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3996301" name="DLM3996301">DB 3B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3996301" name="DLM3996301">Use of money interest</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513579" name="DLM1513579">DB 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513579" name="DLM1513579">Chatham Islands dues</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3996313" name="DLM3996313">DB 4B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3996313" name="DLM3996313">Fees to purchase funds in tax pooling accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513581" name="DLM1513581">Financing costs</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513582" name="DLM1513582">DB 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513582" name="DLM1513582">Transaction costs: borrowing money for use as capital</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513584" name="DLM1513584">DB 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513584" name="DLM1513584">Interest: not capital expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513586" name="DLM1513586">DB 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513586" name="DLM1513586">Interest: most companies need no nexus with income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513590" name="DLM1513590">DB 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513590" name="DLM1513590">Interest: money borrowed to acquire shares in group companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513592" name="DLM1513592">DB 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513592" name="DLM1513592">Interest incurred on money borrowed to acquire shares in qualifying companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513595" name="DLM1513595">DB 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513595" name="DLM1513595">Interest or expenditure connected to profit-related debentures</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2533722" name="DLM2533722">DB 10B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2533722" name="DLM2533722">Interest or expenditure connected to stapled debt security</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513597" name="DLM1513597">Financial arrangements adjustments</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513598" name="DLM1513598">DB 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513598" name="DLM1513598">Negative base price adjustment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513600" name="DLM1513600">DB 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513600" name="DLM1513600">Base price adjustment under old financial arrangements rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513602" name="DLM1513602">DB 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513602" name="DLM1513602">Repayment of debt in certain circumstances</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513604" name="DLM1513604">DB 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513604" name="DLM1513604">Security payment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513606" name="DLM1513606">DB 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513606" name="DLM1513606">Sureties</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513608" name="DLM1513608">Share-lending arrangements and excepted financial arrangements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513609" name="DLM1513609">DB 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513609" name="DLM1513609">Share-lending collateral under share-lending arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513611" name="DLM1513611">DB 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513611" name="DLM1513611">Replacement payments and imputation credits under share-lending arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223594" name="LMS223594">DB 17B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223594" name="LMS223594">Transfers of emissions units under certain excepted financial arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513613" name="DLM1513613">Premises or land costs</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7270180" name="DLM7270180">DB 18AA</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7270180" name="DLM7270180">Square metre rate method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6663117" name="DLM6663117">DB 18A</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6663117" name="DLM6663117">Ring-fenced allocations: disposal of residential land within 5 years</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6663120" name="DLM6663120">DB 18AB</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6663120" name="DLM6663120">Deduction cap: disposal of residential land within 5 years to associated persons</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513614" name="DLM1513614">DB 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513614" name="DLM1513614">Transaction costs: leases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513616" name="DLM1513616">DB 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513616" name="DLM1513616">Expenses in application for resource consent</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513618" name="DLM1513618">DB 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513618" name="DLM1513618">Destruction of temporary building</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5493736" name="DLM5493736">DB 20B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5493736" name="DLM5493736">Consideration for agreement to grant, renew, extend, or transfer leasehold estate or licence</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5493738" name="DLM5493738">DB 20C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5493738" name="DLM5493738">Consideration for agreement to surrender leasehold estate or terminate licence</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513620" name="DLM1513620">DB 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513620" name="DLM1513620">Amounts paid for non-compliance with covenant for repair</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513622" name="DLM1513622">DB 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513622" name="DLM1513622">Amounts paid for non-compliance and change in use</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6761765" name="DLM6761765">DB 22B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6761765" name="DLM6761765">Amounts paid for commercial fit-out for building</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513624" name="DLM1513624">Revenue account property</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513625" name="DLM1513625">DB 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513625" name="DLM1513625">Cost of revenue account property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32717" name="LMS32717">DB 23B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32717" name="LMS32717">Revenue account property: certain intra-group transactions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478428" name="LMS478428">DB 23C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478428" name="LMS478428">Revenue account property: cost of some residential land reduced</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513627" name="DLM1513627">DB 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513627" name="DLM1513627">Share losses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513633" name="DLM1513633">DB 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513633" name="DLM1513633">Cancellation of shares held as revenue account property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513635" name="DLM1513635">DB 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513635" name="DLM1513635">Amount from profit-making undertaking or scheme and not already in income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513637" name="DLM1513637">DB 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513637" name="DLM1513637">Amount from major development or division and not already in income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513639" name="DLM1513639">DB 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513639" name="DLM1513639">Amount from land affected by change and not already in income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513645" name="DLM1513645">DB 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513645" name="DLM1513645">Apportionment when land acquired with other property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513647" name="DLM1513647">DB 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513647" name="DLM1513647">Cost of certain minerals</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513649" name="DLM1513649">Bad debts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513650" name="DLM1513650">DB 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513650" name="DLM1513650">Bad debts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513655" name="DLM1513655">DB 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513655" name="DLM1513655">Bad debts owed to estates</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513657" name="DLM1513657">Research and development</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513658" name="DLM1513658">DB 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513658" name="DLM1513658">Scientific research</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513660" name="DLM1513660">DB 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513660" name="DLM1513660">Research or development</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513662" name="DLM1513662">DB 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513662" name="DLM1513662">Some definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513670" name="DLM1513670">DB 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513670" name="DLM1513670">Patent expenses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513672" name="DLM1513672">DB 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513672" name="DLM1513672">Expenses in application for patent or design registration</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513674" name="DLM1513674">DB 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513674" name="DLM1513674">Patent rights: devising patented inventions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513676" name="DLM1513676">DB 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513676" name="DLM1513676">Patent rights acquired before 1 April 1993</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513680" name="DLM1513680">DB 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513680" name="DLM1513680">Patent applications or patent rights acquired on or after 1 April 1993</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6193279" name="DLM6193279">DB 40BA</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6193279" name="DLM6193279">Expenses in application for plant variety rights</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4883322" name="DLM4883322">Unsuccessful software development</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4883323" name="DLM4883323">DB 40B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4883323" name="DLM4883323">Expenditure in unsuccessful development of software</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513685" name="DLM1513685">Corporate gifting</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513686" name="DLM1513686">DB 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513686" name="DLM1513686">Charitable or other public benefit gifts by company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513688" name="DLM1513688">Theft and bribery</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513689" name="DLM1513689">DB 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513689" name="DLM1513689">Property misappropriated by employees or service providers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513691" name="DLM1513691">DB 43</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513691" name="DLM1513691">Making good loss from misappropriation by partners</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513693" name="DLM1513693">DB 44</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513693" name="DLM1513693">Restitution of stolen property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513696" name="DLM1513696">DB 45</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513696" name="DLM1513696">Bribes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513709" name="DLM1513709">Pollution control</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513710" name="DLM1513710">DB 46</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513710" name="DLM1513710">Avoiding, remedying, or mitigating effects of discharge of contaminant or making of noise</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513718" name="DLM1513718">Repayments</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513719" name="DLM1513719">DB 47</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513719" name="DLM1513719">Payments for remitted amounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513721" name="DLM1513721">DB 48</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513721" name="DLM1513721">Restrictive covenant breached</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513725" name="DLM1513725">Matching rules: revenue account property, prepayments, and deferred payments</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513726" name="DLM1513726">DB 49</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513726" name="DLM1513726">Adjustment for opening values of trading stock, livestock, and excepted financial arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513728" name="DLM1513728">DB 50</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513728" name="DLM1513728">Adjustment for prepayments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513730" name="DLM1513730">DB 51</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513730" name="DLM1513730">Adjustment for deferred payment of employment income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1621317" name="DLM1621317">Adjustments for leases that become finance leases</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1621318" name="DLM1621318">DB 51B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1621318" name="DLM1621318">Adjustments for leases that become finance leases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478450" name="LMS478450">IFRS leases</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS484604" name="LMS484604">DB 51C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS484604" name="LMS484604">NZ IFRS 16 leases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513732" name="DLM1513732">Change to accounting practice</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513733" name="DLM1513733">DB 52</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513733" name="DLM1513733">Adjustment for change to accounting practice</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513735" name="DLM1513735">Investment income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513736" name="DLM1513736">DB 53</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513736" name="DLM1513736">Attributed PIE losses of certain investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513738" name="DLM1513738">DB 54</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513738" name="DLM1513738">No deductions for fees relating to interests in multi-rate PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3996903" name="DLM3996903">DB 54B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3996903" name="DLM3996903">Expenditure incurred by foreign investment PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32733" name="LMS32733">DB 54C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32733" name="LMS32733">Certain expenditure incurred by foreign PIE equivalents</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513740" name="DLM1513740">Exempt income</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513741" name="DLM1513741">DB 55</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513741" name="DLM1513741">Expenditure incurred in deriving exempt dividend</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513746" name="DLM1513746">Use of motor vehicle under certain arrangements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513747" name="DLM1513747">DB 56</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513747" name="DLM1513747">Expenditure incurred in operating motor vehicle under agreement or arrangement affected by section CX 7</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513749" name="DLM1513749">Payments to spouses, civil union partners, or de facto partners</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513750" name="DLM1513750">DB 57</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513750" name="DLM1513750">Payments to spouses, civil union partners, or de facto partners other than for services</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65255" name="LMS65255">Hybrid and branch mismatches of deductions and income from multi-jurisdictional arrangements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66456" name="LMS66456">DB 57B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66456" name="LMS66456">Matching of deductions and income from multi-jurisdictional arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513752" name="DLM1513752">Avoidance and non-market transactions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513753" name="DLM1513753">DB 58</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513753" name="DLM1513753">Adjustment for avoidance arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513755" name="DLM1513755">DB 59</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513755" name="DLM1513755">Market value substituted</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2533752" name="DLM2533752">Emissions units and liabilities under Climate Change Response Act 2002</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1793125" name="DLM1793125">DB 60</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1793125" name="DLM1793125">Acquisition of emissions units</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2533760" name="DLM2533760">DB 60B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2533760" name="DLM2533760">Liabilities for emissions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1793127" name="DLM1793127">DB 61</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1793127" name="DLM1793127">Surrender of certain emissions units for post-1989 forest land emissions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1952983" name="DLM1952983">Legal expenses</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1952984" name="DLM1952984">DB 62</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1952984" name="DLM1952984">Deduction for legal expenses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6193292" name="DLM6193292">Miscellaneous company administration costs</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6193293" name="DLM6193293">DB 63</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6193293" name="DLM6193293">Expenses in paying dividends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6193295" name="DLM6193295">DB 63B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6193295" name="DLM6193295">Periodic company registration fees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6193297" name="DLM6193297">DB 63C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6193297" name="DLM6193297">Meetings of shareholders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3019325" name="DLM3019325">Capital contributions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3019326" name="DLM3019326">DB 64</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3019326" name="DLM3019326">Capital contributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683702" name="DLM3683702">DB 65</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683702" name="DLM3683702">Allowance for certain commercial buildings</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS959607" name="LMS959607">DB 65B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS959607" name="LMS959607">Allowance for embedded fit-out of certain commercial buildings</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478727" name="LMS478727">Feasibility expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478731" name="LMS478731">DB 66</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478731" name="LMS478731">Feasibility expenditure: spread deduction</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478742" name="LMS478742">DB 67</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS478742" name="LMS478742">Feasibility expenditure: immediate deduction</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS834300" name="LMS834300">Utilities distribution assets</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS837851" name="LMS837851">DB 68</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS837851" name="LMS837851">Amounts paid for utilities distribution assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513757" name="DLM1513757">Subpart DC—Employee or contractor expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513758" name="DLM1513758">DC 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513758" name="DLM1513758">Lump sum payments on retirement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513760" name="DLM1513760">DC 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513760" name="DLM1513760">Pension payments to former employees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513762" name="DLM1513762">DC 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513762" name="DLM1513762">Pension payments to former partners</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683703" name="DLM3683703">DC 3B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683703" name="DLM3683703">Payments to working owners</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513765" name="DLM1513765">DC 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513765" name="DLM1513765">Payments to working partners</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513768" name="DLM1513768">DC 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513768" name="DLM1513768">Payments to spouses, civil union partners, or de facto partners: services</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513770" name="DLM1513770">DC 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513770" name="DLM1513770">Contributions to employees’ benefit funds</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513772" name="DLM1513772">DC 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513772" name="DLM1513772">Contributions to employees’ superannuation schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513774" name="DLM1513774">DC 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513774" name="DLM1513774">Attribution of personal services</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513778" name="DLM1513778">DC 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513778" name="DLM1513778">Restrictive covenants or exit inducements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513780" name="DLM1513780">DC 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513780" name="DLM1513780">Disposal of business: transferred employment income obligations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513784" name="DLM1513784">DC 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513784" name="DLM1513784">Transfers of employment income obligations to associates</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513788" name="DLM1513788">DC 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513788" name="DLM1513788">Loans to employees under share purchase schemes</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513791" name="DLM1513791">DC 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513791" name="DLM1513791">Criteria for approval of share purchase schemes: before period of restriction ends</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513793" name="DLM1513793">DC 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513793" name="DLM1513793">Criteria for approval of share purchase schemes: when period of restriction ends</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513795" name="DLM1513795">DC 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513795" name="DLM1513795">Some definitions</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513808" name="DLM1513808">Subpart DD—Entertainment expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513809" name="DLM1513809">DD 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513809" name="DLM1513809">Entertainment expenditure generally</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513812" name="DLM1513812">DD 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513812" name="DLM1513812">Limitation rule</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513815" name="DLM1513815">DD 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513815" name="DLM1513815">When limitation rule does not apply</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513817" name="DLM1513817">DD 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513817" name="DLM1513817">Employment-related activities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513819" name="DLM1513819">DD 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513819" name="DLM1513819">Promoting businesses, goods, or services</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513821" name="DLM1513821">DD 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513821" name="DLM1513821">Entertainment as business or for charitable purpose</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513823" name="DLM1513823">DD 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513823" name="DLM1513823">Entertainment outside New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513825" name="DLM1513825">DD 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513825" name="DLM1513825">Entertainment that is income or fringe benefit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513827" name="DLM1513827">DD 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513827" name="DLM1513827">Relationship with fringe benefit tax rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513829" name="DLM1513829">DD 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513829" name="DLM1513829">Interpretation: reimbursement and apportionment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513831" name="DLM1513831">DD 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513831" name="DLM1513831">Some definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513839" name="DLM1513839">Subpart DE—Motor vehicle expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513840" name="DLM1513840">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513841" name="DLM1513841">DE 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513841" name="DLM1513841">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513843" name="DLM1513843">DE 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513843" name="DLM1513843">Deductions for business use</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7271117" name="DLM7271117">DE 2B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7271117" name="DLM7271117">Election to use kilometre rate method or costs method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513859" name="DLM1513859">DE 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513859" name="DLM1513859">Methods for calculating proportion of business use</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513861" name="DLM1513861">DE 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513861" name="DLM1513861">Default method for calculating proportion of business use</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513863" name="DLM1513863">Actual records</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513864" name="DLM1513864">DE 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513864" name="DLM1513864">Actual records</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513866" name="DLM1513866">Logbook</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513867" name="DLM1513867">DE 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513867" name="DLM1513867">Using logbook for test period</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513869" name="DLM1513869">DE 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513869" name="DLM1513869">Logbook requirements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513871" name="DLM1513871">DE 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513871" name="DLM1513871">Logbook term</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513874" name="DLM1513874">DE 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513874" name="DLM1513874">Inadequate logbook</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513876" name="DLM1513876">DE 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513876" name="DLM1513876">Variance during logbook term</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513878" name="DLM1513878">DE 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513878" name="DLM1513878">Replacement vehicles</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513880" name="DLM1513880">Kilometre rates</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513881" name="DLM1513881">DE 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513881" name="DLM1513881">Kilometre rate method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513883" name="DLM1513883">Subpart DF—Government grants, funding, and compensation</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513884" name="DLM1513884">DF 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513884" name="DLM1513884">Government grants to businesses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513886" name="DLM1513886">DF 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513886" name="DLM1513886">Repayment of grant-related suspensory loans</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513888" name="DLM1513888">DF 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513888" name="DLM1513888">Identifying expenditure for purposes of sections DF 1 and DF 2</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513890" name="DLM1513890">DF 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513890" name="DLM1513890">Payments for social rehabilitation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2534805" name="DLM2534805">DF 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2534805" name="DLM2534805">Government funding additional to government screen production payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494500" name="DLM5494500">Subpart DG—Expenditure related to use of certain assets</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494501" name="DLM5494501">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494502" name="DLM5494502">DG 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494502" name="DLM5494502">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494504" name="DLM5494504">DG 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494504" name="DLM5494504">Application of this subpart</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494506" name="DLM5494506">DG 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494506" name="DLM5494506">Meaning of asset for this subpart</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494511" name="DLM5494511">DG 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494511" name="DLM5494511">Meaning of private use for this subpart</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494514" name="DLM5494514">DG 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494514" name="DLM5494514">Meaning and treatment of interest expenditure for this subpart</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494517" name="DLM5494517">DG 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494517" name="DLM5494517">Associated persons: company rule modified</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494519" name="DLM5494519">When assets held simply</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494520" name="DLM5494520">DG 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494520" name="DLM5494520">Expenditure related to income-earning use</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494522" name="DLM5494522">DG 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494522" name="DLM5494522">Expenditure limitation rule</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494524" name="DLM5494524">DG 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494524" name="DLM5494524">Apportionment formula</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494528" name="DLM5494528">When assets held in corporate structures</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494529" name="DLM5494529">DG 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494529" name="DLM5494529">Interest expenditure rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494531" name="DLM5494531">DG 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494531" name="DLM5494531">Interest expenditure: close companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494541" name="DLM5494541">DG 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494541" name="DLM5494541">Interest expenditure: group companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494550" name="DLM5494550">DG 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494550" name="DLM5494550">Interest expenditure: corporate shareholders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494560" name="DLM5494560">DG 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494560" name="DLM5494560">Interest expenditure: non-corporate shareholders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494562" name="DLM5494562">Quarantined expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494563" name="DLM5494563">DG 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494563" name="DLM5494563">Quarantined expenditure rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494565" name="DLM5494565">DG 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494565" name="DLM5494565">Quarantined expenditure when asset activity negative</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494570" name="DLM5494570">DG 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494570" name="DLM5494570">Allocation of amounts quarantined under section DG 16</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494576" name="DLM5494576">DG 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494576" name="DLM5494576">Quarantined expenditure: group companies and shareholders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494581" name="DLM5494581">DG 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494581" name="DLM5494581">Allocation of amounts quarantined under section DG 18</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494587" name="DLM5494587">Certain modifications to rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494588" name="DLM5494588">DG 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494588" name="DLM5494588">When income cannot be separately attributed</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494590" name="DLM5494590">DG 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494590" name="DLM5494590">Opting out of treatment under this subpart</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494592" name="DLM5494592">DG 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5494592" name="DLM5494592">Application of rules to part years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675478" name="LMS675478">Subpart DH—Interest incurred in relation to certain land</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675437" name="LMS675437">DH 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675437" name="LMS675437">Interest related to certain land</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675439" name="LMS675439">DH 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675439" name="LMS675439">When this subpart applies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675441" name="LMS675441">DH 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675441" name="LMS675441">When this subpart applies: companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675443" name="LMS675443">DH 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675443" name="LMS675443">When this subpart does not apply: exemptions for new builds, development, social or emergency or transitional housing, and council housing</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675456" name="LMS675456">DH 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675456" name="LMS675456">Key terms</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675460" name="LMS675460">DH 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675460" name="LMS675460">Interposed residential property percentage</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675464" name="LMS675464">DH 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675464" name="LMS675464">Grandparented residential interest</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675468" name="LMS675468">DH 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675468" name="LMS675468">Deduction not allowed</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675470" name="LMS675470">DH 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675470" name="LMS675470">Exception to limited denial of deductions: loans denominated in foreign currencies</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675473" name="LMS675473">DH 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675473" name="LMS675473">Limited denial of deductibility: simplified calculation of interest affected</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675475" name="LMS675475">DH 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675475" name="LMS675475">Denied amounts: treatment upon disposal of disallowed residential property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675477" name="LMS675477">DH 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS675477" name="LMS675477">Valuation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513892" name="DLM1513892">Subpart DN—Attributed losses from foreign equity</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513893" name="DLM1513893">Attributed controlled foreign company (CFC) loss</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513894" name="DLM1513894">DN 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513894" name="DLM1513894">Attributed controlled foreign company loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513896" name="DLM1513896">DN 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513896" name="DLM1513896">When attributed CFC loss arises</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513899" name="DLM1513899">DN 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513899" name="DLM1513899">Calculation of attributed CFC loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513901" name="DLM1513901">DN 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513901" name="DLM1513901">Ring-fencing cap on deduction</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513903" name="DLM1513903">Foreign investment fund (FIF) loss</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513904" name="DLM1513904">DN 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513904" name="DLM1513904">Foreign investment fund loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513906" name="DLM1513906">DN 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513906" name="DLM1513906">When FIF loss arises</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513909" name="DLM1513909">DN 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513909" name="DLM1513909">Calculation of FIF loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513911" name="DLM1513911">DN 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513911" name="DLM1513911">Ring-fencing cap on deduction: attributable FIF income method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32746" name="LMS32746">DN 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS32746" name="LMS32746">Treatment of certain costs incurred in acquiring FIF interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513913" name="DLM1513913">Subpart DO—Farming and aquacultural business expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513914" name="DLM1513914">Farming</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513915" name="DLM1513915">DO 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513915" name="DLM1513915">Enhancements to land</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513917" name="DLM1513917">DO 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513917" name="DLM1513917">Plantings for erosion, shelter, and water protection purposes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513919" name="DLM1513919">DO 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513919" name="DLM1513919">Trees on farms</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513921" name="DLM1513921">DO 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513921" name="DLM1513921">Improvements to farm land</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513926" name="DLM1513926">DO 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513926" name="DLM1513926">Expenditure on land: planting of listed horticultural plants</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513931" name="DLM1513931">DO 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513931" name="DLM1513931">Expenditure on land: horticultural replacement planting</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513948" name="DLM1513948">DO 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513948" name="DLM1513948">Accounting for expenditure on listed horticultural plants under sections DO 5 and DO 6</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513950" name="DLM1513950">DO 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513950" name="DLM1513950">Meaning of planting and plot</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513956" name="DLM1513956">DO 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513956" name="DLM1513956">Meaning of replaced area fraction</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952727" name="LMS952727">DO 9B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952727" name="LMS952727">Meaning of diminished value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513963" name="DLM1513963">DO 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513963" name="DLM1513963">Farming or horticulture expenditure of lessor or sublessor</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513965" name="DLM1513965">DO 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513965" name="DLM1513965">Improvement destroyed or made useless</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1621371" name="DLM1621371">DO 11B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1621371" name="DLM1621371">Entering partners’ livestock deduction</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513967" name="DLM1513967">Aquaculture</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513968" name="DLM1513968">DO 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513968" name="DLM1513968">Improvements to aquacultural business</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513973" name="DLM1513973">DO 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513973" name="DLM1513973">Improvement destroyed or made useless</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513975" name="DLM1513975">Subpart DP—Forestry expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513976" name="DLM1513976">DP 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513976" name="DLM1513976">Expenditure of forestry business</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513978" name="DLM1513978">DP 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513978" name="DLM1513978">Plant or machinery</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513980" name="DLM1513980">DP 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513980" name="DLM1513980">Improvements to forestry land</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513985" name="DLM1513985">DP 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513985" name="DLM1513985">Improvement destroyed or made useless</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513987" name="DLM1513987">DP 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513987" name="DLM1513987">Forestry encouragement agreement: deductions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513989" name="DLM1513989">DP 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513989" name="DLM1513989">Forestry encouragement agreement: no deduction</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513991" name="DLM1513991">DP 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513991" name="DLM1513991">Land contouring: no deduction</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513993" name="DLM1513993">DP 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513993" name="DLM1513993">Forestry business on land acquired from the Crown, Maori owners, or holding company: no deduction</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513995" name="DLM1513995">DP 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513995" name="DLM1513995">Cost of acquiring timber: forestry business on land acquired from the Crown, Maori owners, or holding company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3997200" name="DLM3997200">DP 9B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3997200" name="DLM3997200">Treaty of Waitangi claim settlements: rights to take timber</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513997" name="DLM1513997">DP 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1513997" name="DLM1513997">Cost of acquiring timber or right to take timber: other cases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514001" name="DLM1514001">DP 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514001" name="DLM1514001">Cost of timber</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514003" name="DLM1514003">Subpart DQ—Income equalisation schemes and environmental restoration accounts schemes</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514004" name="DLM1514004">DQ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514004" name="DLM1514004">Main income equalisation scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514006" name="DLM1514006">DQ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514006" name="DLM1514006">Adverse event income equalisation scheme</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514008" name="DLM1514008">DQ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514008" name="DLM1514008">Thinning operations income equalisation scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514010" name="DLM1514010">DQ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514010" name="DLM1514010">Environmental restoration accounts scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514012" name="DLM1514012">Subpart DR—Life insurance business expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514013" name="DLM1514013">DR 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514013" name="DLM1514013">Policyholder base allowable deduction of life insurer</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514015" name="DLM1514015">DR 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514015" name="DLM1514015">Shareholder base allowable deduction of life insurer</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514017" name="DLM1514017">DR 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514017" name="DLM1514017">Life reinsurance premiums to reinsurer outside New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3111005" name="DLM3111005">DR 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3111005" name="DLM3111005">Life insurers’ claims</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514019" name="DLM1514019">Subpart DS—Film industry expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514020" name="DLM1514020">DS 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514020" name="DLM1514020">Acquiring film rights</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514022" name="DLM1514022">DS 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514022" name="DLM1514022">Film production expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1621348" name="DLM1621348">DS 2B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1621348" name="DLM1621348">Expenditure when film or film right intended for disposal</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514028" name="DLM1514028">DS 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514028" name="DLM1514028">Clawback of deductions for film reimbursement schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514033" name="DLM1514033">DS 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514033" name="DLM1514033">Meaning of film reimbursement scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514037" name="DLM1514037">Subpart DT—Petroleum mining expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514038" name="DLM1514038">Petroleum exploration expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2534875" name="DLM2534875">DT 1A</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2534875" name="DLM2534875">Ring-fenced allocations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514039" name="DLM1514039">DT 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514039" name="DLM1514039">Petroleum exploration expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514041" name="DLM1514041">DT 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514041" name="DLM1514041">Arrangement for petroleum exploration expenditure and disposal of property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514049" name="DLM1514049">DT 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514049" name="DLM1514049">Acquisition of privileges and permits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514051" name="DLM1514051">DT 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514051" name="DLM1514051">Acquisition of exploratory material</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514053" name="DLM1514053">Petroleum development expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514054" name="DLM1514054">DT 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514054" name="DLM1514054">Petroleum development expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514056" name="DLM1514056">DT 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514056" name="DLM1514056">Expenditure on petroleum mining assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514058" name="DLM1514058">DT 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514058" name="DLM1514058">Exploratory well expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43333" name="LMS43333">DT 7B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43333" name="LMS43333">Resuming commercial production: petroleum development expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514060" name="DLM1514060">DT 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514060" name="DLM1514060">Acquisition of certain petroleum mining assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514062" name="DLM1514062">DT 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514062" name="DLM1514062">Disposal of petroleum mining asset to associate</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514064" name="DLM1514064">DT 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514064" name="DLM1514064">Disposal of petroleum mining asset outside association</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514068" name="DLM1514068">DT 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514068" name="DLM1514068">Association ending</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514071" name="DLM1514071">Other expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514072" name="DLM1514072">DT 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514072" name="DLM1514072">Damage to assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514074" name="DLM1514074">DT 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514074" name="DLM1514074">Disposal of ownership interests in controlled petroleum mining entities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514076" name="DLM1514076">DT 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514076" name="DLM1514076">Farm-out arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514078" name="DLM1514078">DT 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514078" name="DLM1514078">Persons associated with petroleum miner</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514080" name="DLM1514080">DT 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514080" name="DLM1514080">Decommissioning</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514082" name="DLM1514082">General provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514083" name="DLM1514083">DT 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514083" name="DLM1514083">Attribution of expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514085" name="DLM1514085">DT 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514085" name="DLM1514085">Replacement permits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514087" name="DLM1514087">DT 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514087" name="DLM1514087">Partnership interests and disposal of part of asset</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514089" name="DLM1514089">DT 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514089" name="DLM1514089">Petroleum mining operations outside New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514091" name="DLM1514091">Subpart DU—Mineral mining expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514092" name="DLM1514092">DU 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514092" name="DLM1514092">Mining expenditure: prospecting and exploration expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514095" name="DLM1514095">DU 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514095" name="DLM1514095">Mining expenditure: rehabilitation expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514097" name="DLM1514097">DU 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514097" name="DLM1514097">Acquisition of land for mining operations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514101" name="DLM1514101">DU 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514101" name="DLM1514101">Acquisition of mineral mining assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514104" name="DLM1514104">DU 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514104" name="DLM1514104">Farm-out arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514106" name="DLM1514106">DU 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514106" name="DLM1514106">Deduction for certain mining expenditure spread over assumed life of mine</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514108" name="DLM1514108">DU 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514108" name="DLM1514108">Deduction for certain mining expenditure spread on basis of units of production</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6035901" name="DLM6035901">Classes of mining expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514118" name="DLM1514118">DU 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514118" name="DLM1514118">Classes of mineral mining expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514120" name="DLM1514120">DU 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514120" name="DLM1514120">Some definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514125" name="DLM1514125">DU 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514125" name="DLM1514125">Meaning of mining exploration expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514127" name="DLM1514127">DU 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514127" name="DLM1514127">Meaning of mining development expenditure: exclusion of operational expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514129" name="DLM1514129">DU 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514129" name="DLM1514129">Meaning of mining rehabilitation expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514131" name="DLM1514131">Subpart DV—Expenditure specific to certain entities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514132" name="DLM1514132">Superannuation funds</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514133" name="DLM1514133">DV 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514133" name="DLM1514133">Publicising superannuation funds</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514135" name="DLM1514135">DV 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514135" name="DLM1514135">Transfer of expenditure to master fund</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514139" name="DLM1514139">DV 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514139" name="DLM1514139">Formula for calculating maximum deduction</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514144" name="DLM1514144">DV 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514144" name="DLM1514144">Carry forward of expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2535845" name="DLM2535845">DV 4B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2535845" name="DLM2535845">Carry forward of expenditure by member funds investing in portfolio investment entities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514146" name="DLM1514146">Other entities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514147" name="DLM1514147">DV 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514147" name="DLM1514147">Investment funds: transfer of expenditure to master funds</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514150" name="DLM1514150">DV 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514150" name="DLM1514150">Formula for calculating maximum deduction</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514155" name="DLM1514155">DV 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514155" name="DLM1514155">Carry forward of expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514157" name="DLM1514157">DV 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514157" name="DLM1514157">Non-profit organisations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514159" name="DLM1514159">DV 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514159" name="DLM1514159">Trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514161" name="DLM1514161">DV 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514161" name="DLM1514161">Building societies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514164" name="DLM1514164">DV 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514164" name="DLM1514164">Distribution to member of co-operative company, excluded from being dividend</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514166" name="DLM1514166">DV 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514166" name="DLM1514166">Maori authorities: donations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514168" name="DLM1514168">DV 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514168" name="DLM1514168">Group companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514171" name="DLM1514171">DV 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514171" name="DLM1514171">Amalgamated company: expenditure on improvements for farming, horticultural, aquacultural, and forestry businesses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514173" name="DLM1514173">DV 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514173" name="DLM1514173">Amalgamated companies: property passing on resident’s restricted amalgamation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514175" name="DLM1514175">DV 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514175" name="DLM1514175">Consolidated groups: intra-group transactions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514177" name="DLM1514177">DV 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514177" name="DLM1514177">Consolidated groups: expenditure or loss incurred by group companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514179" name="DLM1514179">DV 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514179" name="DLM1514179">Statutory producer boards and co-operative companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7216679" name="DLM7216679">DV 18B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7216679" name="DLM7216679">Cost base for shares when debt remitted within economic group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514181" name="DLM1514181">DV 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514181" name="DLM1514181">Association rebates</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1621365" name="DLM1621365">Partners and partnerships</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1621366" name="DLM1621366">DV 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1621366" name="DLM1621366">Partners</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952809" name="LMS952809">DZ 20B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952809" name="LMS952809">Expenditure incurred while income-earning activity interrupted by North Island flooding event</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683704" name="DLM3683704">DV 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683704" name="DLM3683704">Losses for QCs entering partnership regime</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3675117" name="DLM3675117">Look-through companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683705" name="DLM3683705">DV 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683705" name="DLM3683705">Owners of look-through companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683706" name="DLM3683706">DV 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683706" name="DLM3683706">Losses for QCs entering look-through companies rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3675121" name="DLM3675121">Sole traders</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683707" name="DLM3683707">DV 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683707" name="DLM3683707">Losses for QCs becoming sole traderships</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5498060" name="DLM5498060">DV 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5498060" name="DLM5498060">Hedging of currency movements in Australian non-attributing shares and attributing FDR method interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6766115" name="DLM6766115">Reinstatement of R&D tax losses</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6766116" name="DLM6766116">DV 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6766116" name="DLM6766116">Deduction for reinstatement of R&D tax losses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS93746" name="LMS93746">Employee share schemes</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS93751" name="LMS93751">DV 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS93751" name="LMS93751">Employee share schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS33459" name="LMS33459">DV 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS33459" name="LMS33459">Exempt employee share schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514187" name="DLM1514187">Subpart DW—Expenditure specific to certain industries</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514188" name="DLM1514188">DW 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514188" name="DLM1514188">Airport operators</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514191" name="DLM1514191">DW 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514191" name="DLM1514191">Bloodstock racing</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514193" name="DLM1514193">DW 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514193" name="DLM1514193">Non-resident general insurers and shippers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS33475" name="LMS33475">DW 3B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS33475" name="LMS33475">Lloyd’s of London: deductions for life insurance business</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2535889" name="DLM2535889">DW 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2535889" name="DLM2535889">Deduction for general insurance outstanding claims reserve</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7276307" name="DLM7276307">DW 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7276307" name="DLM7276307">Aircraft operators: aircraft engines and aircraft engine overhauls</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7276309" name="DLM7276309">DW 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7276309" name="DLM7276309">Aircraft operators: payments and adjustments under finance leases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514195" name="DLM1514195">Subpart DX—Other expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514196" name="DLM1514196">DX 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514196" name="DLM1514196">Testamentary annuities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514199" name="DLM1514199">DX 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514199" name="DLM1514199">Tax credits: conduit financing arrangements</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514201" name="DLM1514201">DX 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514201" name="DLM1514201">Tax credits: supplementary dividend holding companies</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514203" name="DLM1514203">Subpart DZ—Terminating provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514204" name="DLM1514204">DZ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514204" name="DLM1514204">Commercial bills before 31 July 1986</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514206" name="DLM1514206">DZ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514206" name="DLM1514206">Life insurers acquiring property before 1 April 1988</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514210" name="DLM1514210">DZ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514210" name="DLM1514210">Petroleum mining: development expenditure from 1 October 1990 to 15 December 1991</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514213" name="DLM1514213">DZ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514213" name="DLM1514213">Expenditure on abandoned exploratory well before 16 December 1991</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514215" name="DLM1514215">DZ 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514215" name="DLM1514215">Farm-out arrangements for petroleum mining before 16 December 1991</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514223" name="DLM1514223">DZ 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514223" name="DLM1514223">Partnership interests and disposal of part of asset before 16 December 1991</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514225" name="DLM1514225">DZ 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514225" name="DLM1514225">Petroleum mining operations outside New Zealand before 16 December 1991</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514227" name="DLM1514227">DZ 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514227" name="DLM1514227">Acquiring patent rights before 1 April 1993</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514229" name="DLM1514229">DZ 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514229" name="DLM1514229">Premium paid on land leased before 1 April 1993</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514232" name="DLM1514232">DZ 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514232" name="DLM1514232">General insurance with risk period straddling 1 July 1993</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514234" name="DLM1514234">DZ 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514234" name="DLM1514234">Film reimbursement scheme on or before 30 June 2001</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514241" name="DLM1514241">DZ 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514241" name="DLM1514241">Mineral mining: 1954–2005</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514243" name="DLM1514243">DZ 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514243" name="DLM1514243">Enhancements to land unamortised at end of 2004–05 year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514246" name="DLM1514246">DZ 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514246" name="DLM1514246">Deductions under specified leases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514248" name="DLM1514248">DZ 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514248" name="DLM1514248">Patent applications before 1 April 2005</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514254" name="DLM1514254">DZ 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514254" name="DLM1514254">Geothermal wells between 31 March 2003 and 17 May 2006</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514256" name="DLM1514256">DZ 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514256" name="DLM1514256">Expenditure on improvements to aquacultural business before 1995–96 income year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514261" name="DLM1514261">DZ 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514261" name="DLM1514261">Expenditure on improvements to forestry land before 1995–96 income year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3998100" name="DLM3998100">DZ 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3998100" name="DLM3998100">Attributed CFC loss carried back under section EZ 32C</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4883374" name="DLM4883374">DZ 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4883374" name="DLM4883374">Expenditure incurred while income-earning activity interrupted by Canterbury earthquake</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5498070" name="DLM5498070">DZ 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5498070" name="DLM5498070">Transfer in 2013–14 income year of assets to which subpart DG applies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7279639" name="DLM7279639">DZ 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7279639" name="DLM7279639">Aircraft maintenance: aircraft engines acquired before 2017–18 income year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7279641" name="DLM7279641">DZ 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7279641" name="DLM7279641">Aircraft maintenance: tax accounting provisions for expenditure incurred after 2016–17 income year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocPartLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514266" name="DLM1514266">Part E</a></div> <div class="tocPartHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514266" name="DLM1514266">Timing and quantifying rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514267" name="DLM1514267">Subpart EA—Matching rules: revenue account property, prepayments, and deferred payments</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514268" name="DLM1514268">EA 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514268" name="DLM1514268">Trading stock, livestock, and excepted financial arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514270" name="DLM1514270">EA 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514270" name="DLM1514270">Other revenue account property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514272" name="DLM1514272">EA 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514272" name="DLM1514272">Prepayments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514274" name="DLM1514274">EA 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514274" name="DLM1514274">Deferred payment of employment income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514280" name="DLM1514280">Subpart EB—Valuation of trading stock (including dealer’s livestock)</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514281" name="DLM1514281">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514282" name="DLM1514282">EB 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514282" name="DLM1514282">When this subpart applies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514284" name="DLM1514284">EB 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514284" name="DLM1514284">Meaning of trading stock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514289" name="DLM1514289">EB 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514289" name="DLM1514289">Valuation of trading stock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514291" name="DLM1514291">EB 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514291" name="DLM1514291">Trading stock valuation methods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514293" name="DLM1514293">EB 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514293" name="DLM1514293">Transfers of trading stock within wholly-owned groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514297" name="DLM1514297">Standard valuation</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514298" name="DLM1514298">EB 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514298" name="DLM1514298">Cost</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514300" name="DLM1514300">EB 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514300" name="DLM1514300">Cost allocation: cost-flow method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514302" name="DLM1514302">EB 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514302" name="DLM1514302">Cost allocation: budgeted method or standard cost method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514304" name="DLM1514304">EB 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514304" name="DLM1514304">Discounted selling price</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514306" name="DLM1514306">EB 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514306" name="DLM1514306">Replacement price</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514308" name="DLM1514308">EB 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514308" name="DLM1514308">Market selling value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514310" name="DLM1514310">EB 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514310" name="DLM1514310">Valuing closing stock consistently</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514312" name="DLM1514312">Low-turnover valuation</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514313" name="DLM1514313">EB 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514313" name="DLM1514313">Low-turnover valuation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514316" name="DLM1514316">EB 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514316" name="DLM1514316">Low-turnover valuation methods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514318" name="DLM1514318">EB 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514318" name="DLM1514318">Cost for low-turnover traders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514320" name="DLM1514320">EB 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514320" name="DLM1514320">Cost allocation: cost-flow method for low-turnover traders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514322" name="DLM1514322">EB 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514322" name="DLM1514322">Costs: manufactured or produced stock of low-turnover traders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514324" name="DLM1514324">EB 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514324" name="DLM1514324">Costs: other stock of low-turnover traders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514326" name="DLM1514326">EB 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514326" name="DLM1514326">Discounted selling price for low-turnover traders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514328" name="DLM1514328">EB 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514328" name="DLM1514328">Replacement price for low-turnover traders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514330" name="DLM1514330">EB 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514330" name="DLM1514330">Market selling value for low-turnover traders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514332" name="DLM1514332">EB 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514332" name="DLM1514332">Valuing closing stock consistently for low-turnover traders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514334" name="DLM1514334">Low value trading stock</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514335" name="DLM1514335">EB 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514335" name="DLM1514335">Valuing closing stock under $10,000</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514337" name="DLM1514337">Disposal of business assets</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514338" name="DLM1514338">EB 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514338" name="DLM1514338">Apportionment on disposal of business assets that include trading stock</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514340" name="DLM1514340">Subpart EC—Valuation of livestock</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514341" name="DLM1514341">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514342" name="DLM1514342">EC 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514342" name="DLM1514342">Application of this subpart</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514344" name="DLM1514344">EC 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514344" name="DLM1514344">Valuation of livestock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514346" name="DLM1514346">EC 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514346" name="DLM1514346">Livestock valuation methods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514348" name="DLM1514348">EC 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514348" name="DLM1514348">Transfers of livestock within wholly-owned groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5498089" name="DLM5498089">EC 4B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5498089" name="DLM5498089">Compulsory use of herd scheme method for associated persons</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5498096" name="DLM5498096">EC 4C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5498096" name="DLM5498096">Value and timing of transfers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514352" name="DLM1514352">EC 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514352" name="DLM1514352">Transfer of livestock because of self-assessed adverse event</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514354" name="DLM1514354">Valuation of specified livestock</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514355" name="DLM1514355">EC 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514355" name="DLM1514355">Application of sections EC 7 to EC 27</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514357" name="DLM1514357">EC 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514357" name="DLM1514357">Valuation methods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514359" name="DLM1514359">EC 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514359" name="DLM1514359">Restrictions arising from use of herd scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514361" name="DLM1514361">EC 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514361" name="DLM1514361">Restrictions on use of national standard cost scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514363" name="DLM1514363">EC 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514363" name="DLM1514363">Restrictions on use of cost price method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514365" name="DLM1514365">EC 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514365" name="DLM1514365">Restrictions on making of elections</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514367" name="DLM1514367">EC 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514367" name="DLM1514367">Interests in livestock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514369" name="DLM1514369">EC 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514369" name="DLM1514369">Changes in partnership interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514373" name="DLM1514373">Herd scheme</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514374" name="DLM1514374">EC 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514374" name="DLM1514374">Herd scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514376" name="DLM1514376">EC 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514376" name="DLM1514376">Determining national average market values</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514379" name="DLM1514379">EC 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514379" name="DLM1514379">Valuation under herd scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514381" name="DLM1514381">EC 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514381" name="DLM1514381">Herd value ratio</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514388" name="DLM1514388">EC 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514388" name="DLM1514388">Inaccurate herd value ratio</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514390" name="DLM1514390">EC 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514390" name="DLM1514390">Chatham Islands adjustment to herd value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514392" name="DLM1514392">EC 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514392" name="DLM1514392">Herd livestock disposed of before values determined</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514394" name="DLM1514394">EC 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514394" name="DLM1514394">Herd livestock on death before values determined</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514396" name="DLM1514396">National standard cost scheme</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514397" name="DLM1514397">EC 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514397" name="DLM1514397">National standard cost scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514400" name="DLM1514400">EC 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514400" name="DLM1514400">Determining national standard costs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514402" name="DLM1514402">EC 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514402" name="DLM1514402">Methods for determining costs using national standard cost scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514404" name="DLM1514404">Other methods</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514405" name="DLM1514405">EC 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514405" name="DLM1514405">Cost price, replacement price, or market value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514407" name="DLM1514407">EC 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514407" name="DLM1514407">Bailee’s treatment of livestock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2537908" name="DLM2537908">Partnerships: cost price and national standard cost scheme</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2537909" name="DLM2537909">EC 26B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2537909" name="DLM2537909">Entering partners’ cost base</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514413" name="DLM1514413">Definitions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514414" name="DLM1514414">EC 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514414" name="DLM1514414">Some definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514420" name="DLM1514420">Valuation of non-specified livestock</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514421" name="DLM1514421">EC 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514421" name="DLM1514421">Application of sections EC 29 to EC 31</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514423" name="DLM1514423">EC 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514423" name="DLM1514423">Determining standard values</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514426" name="DLM1514426">EC 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514426" name="DLM1514426">Closing value methods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514428" name="DLM1514428">EC 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514428" name="DLM1514428">Enhanced production</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514430" name="DLM1514430">Valuation of high-priced livestock</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514431" name="DLM1514431">EC 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514431" name="DLM1514431">Application of sections EC 33 to EC 37</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514433" name="DLM1514433">EC 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514433" name="DLM1514433">Determining depreciation percentages</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514436" name="DLM1514436">EC 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514436" name="DLM1514436">General rule</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514440" name="DLM1514440">EC 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514440" name="DLM1514440">Livestock reaching national average market value and livestock no longer used for breeding</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514443" name="DLM1514443">EC 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514443" name="DLM1514443">Immature livestock and recently acquired livestock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514445" name="DLM1514445">EC 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514445" name="DLM1514445">Bailment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514447" name="DLM1514447">Valuation of bloodstock</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514448" name="DLM1514448">EC 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514448" name="DLM1514448">Application of sections EC 39 to EC 48</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514450" name="DLM1514450">EC 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514450" name="DLM1514450">First income year in breeding business</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178791" name="LMS178791">EC 39B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178791" name="LMS178791">Stud-founding bloodstock and related terms</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS304958" name="LMS304958">EC 39C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS304958" name="LMS304958">Setting and publication of national minimum price threshold</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514452" name="DLM1514452">EC 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514452" name="DLM1514452">Later income years in breeding business</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514454" name="DLM1514454">EC 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514454" name="DLM1514454">Reduction: bloodstock not previously used for breeding in New Zealand other than as shuttle stallions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514460" name="DLM1514460">EC 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514460" name="DLM1514460">Reduction: bloodstock previously used for breeding in New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514465" name="DLM1514465">EC 43</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514465" name="DLM1514465">Accident, birth deformity, or infertility</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514467" name="DLM1514467">EC 44</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514467" name="DLM1514467">Other bloodstock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514469" name="DLM1514469">EC 45</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514469" name="DLM1514469">Residual value of bloodstock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514471" name="DLM1514471">EC 46</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514471" name="DLM1514471">Use of bloodstock for racing</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514473" name="DLM1514473">EC 47</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514473" name="DLM1514473">Change of use of bloodstock in course of business</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178800" name="LMS178800">EC 47B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178800" name="LMS178800">Removal of high-priced bloodstock from New Zealand after earlier deductions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178904" name="LMS178904">EC 47C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178904" name="LMS178904">When prospective breeders treated as being in breeding business</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178906" name="LMS178906">EC 47D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178906" name="LMS178906">Change of prospective bloodstock breeders’ expectation or intention after earlier deductions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178908" name="LMS178908">EC 47E</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178908" name="LMS178908">Prospective breeders commencing actual breeding businesses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514475" name="DLM1514475">EC 48</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514475" name="DLM1514475">Replacement breeding stock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514482" name="DLM1514482">Subpart ED—Valuation of excepted financial arrangements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514483" name="DLM1514483">ED 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514483" name="DLM1514483">Valuation of excepted financial arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2537951" name="DLM2537951">ED 1B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2537951" name="DLM2537951">Valuation of emissions units issued for zero price</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514485" name="DLM1514485">ED 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514485" name="DLM1514485">Transfers of certain excepted financial arrangements within wholly-owned groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS33554" name="LMS33554">ED 2B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS33554" name="LMS33554">Transfers to shareholders by ASX-listed Australian company of shares in subsidiary</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4884503" name="DLM4884503">ED 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4884503" name="DLM4884503">Part-year tax calculations for transfers: general insurance OCR</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5499759" name="DLM5499759">ED 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5499759" name="DLM5499759">Valuation of certain excepted financial arrangements denominated in foreign currency</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514489" name="DLM1514489">Subpart EE—Depreciation</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514490" name="DLM1514490">Introductory provision</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514491" name="DLM1514491">EE 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514491" name="DLM1514491">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514495" name="DLM1514495">Meaning of own</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514496" name="DLM1514496">EE 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514496" name="DLM1514496">Nature of ownership of item</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514500" name="DLM1514500">EE 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514500" name="DLM1514500">Ownership of goods subject to reservation of title</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514503" name="DLM1514503">EE 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514503" name="DLM1514503">Ownership of lessee’s improvements: lessee</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514505" name="DLM1514505">EE 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514505" name="DLM1514505">Ownership of lessee’s improvements: other person</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514507" name="DLM1514507">Meaning of depreciable property</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514508" name="DLM1514508">EE 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514508" name="DLM1514508">What is depreciable property?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514512" name="DLM1514512">EE 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514512" name="DLM1514512">What is not depreciable property?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514515" name="DLM1514515">EE 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514515" name="DLM1514515">Election that property not be depreciable</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514517" name="DLM1514517">How amounts of depreciation loss and depreciation recovery income are calculated</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514518" name="DLM1514518">EE 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514518" name="DLM1514518">Description of elements of calculation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514521" name="DLM1514521">EE 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514521" name="DLM1514521">Calculation rule: item temporarily not available</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514523" name="DLM1514523">EE 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514523" name="DLM1514523">Calculation rule: income year in which item disposed of</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514525" name="DLM1514525">Methods</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514526" name="DLM1514526">EE 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514526" name="DLM1514526">Depreciation methods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514529" name="DLM1514529">Amount of depreciation loss under diminishing value method or straight-line method</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514530" name="DLM1514530">EE 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514530" name="DLM1514530">Application of sections EE 14 to EE 19</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514532" name="DLM1514532">EE 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514532" name="DLM1514532">Diminishing value or straight-line method: calculating amount of depreciation loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514534" name="DLM1514534">EE 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514534" name="DLM1514534">Amount of adjusted tax value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514536" name="DLM1514536">EE 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514536" name="DLM1514536">Amount resulting from standard calculation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514546" name="DLM1514546">EE 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514546" name="DLM1514546">Amount resulting from petroleum-related depreciable property calculation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514554" name="DLM1514554">EE 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514554" name="DLM1514554">Cost: change from diminishing value to straight-line method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6763702" name="DLM6763702">EE 18B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6763702" name="DLM6763702">Cost: some depreciable intangible property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514556" name="DLM1514556">EE 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514556" name="DLM1514556">Cost: fixed life intangible property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514558" name="DLM1514558">Amount of depreciation loss under pool method</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514559" name="DLM1514559">EE 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514559" name="DLM1514559">Application of sections EE 21 to EE 24</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514561" name="DLM1514561">EE 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514561" name="DLM1514561">Pool method: calculating amount of depreciation loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514571" name="DLM1514571">EE 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514571" name="DLM1514571">Cases affecting pool</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514574" name="DLM1514574">EE 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514574" name="DLM1514574">Combined pools</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514576" name="DLM1514576">EE 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514576" name="DLM1514576">Property ceasing to qualify for pool</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514578" name="DLM1514578">EE 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514578" name="DLM1514578">Depreciation loss for plant variety rights application granted in 2005–06 or later income year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514585" name="DLM1514585">Depreciation rates</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514586" name="DLM1514586">EE 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514586" name="DLM1514586">Setting of economic depreciation rate</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514588" name="DLM1514588">EE 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514588" name="DLM1514588">Economic rate for certain depreciable property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514593" name="DLM1514593">EE 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514593" name="DLM1514593">Economic rate for buildings</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514598" name="DLM1514598">EE 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514598" name="DLM1514598">Economic rate for certain aircraft and motor vehicles</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514600" name="DLM1514600">EE 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514600" name="DLM1514600">Economic rate for plant, equipment, or building, with high residual value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514607" name="DLM1514607">EE 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514607" name="DLM1514607">Annual rate for item acquired in person’s 1995–96 or later income year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514609" name="DLM1514609">EE 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514609" name="DLM1514609">Election in relation to certain depreciable property acquired on or after 1 April 2005</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514611" name="DLM1514611">EE 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514611" name="DLM1514611">Annual rate for fixed life intangible property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514616" name="DLM1514616">EE 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514616" name="DLM1514616">Annual rate for patent granted in 2005–06 or later income year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6766168" name="DLM6766168">EE 34B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6766168" name="DLM6766168">Annual rate for design registrations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514625" name="DLM1514625">EE 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514625" name="DLM1514625">Special rate or provisional rate</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514627" name="DLM1514627">EE 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514627" name="DLM1514627">Using economic rate or provisional rate instead of special rate</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514629" name="DLM1514629">Improvements, items of low value, or items no longer used</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514630" name="DLM1514630">EE 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514630" name="DLM1514630">Improvements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514633" name="DLM1514633">EE 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514633" name="DLM1514633">Items of low value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514635" name="DLM1514635">EE 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514635" name="DLM1514635">Items no longer used</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514637" name="DLM1514637">Transfers of depreciable property: associated persons and certain amalgamations</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514638" name="DLM1514638">EE 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514638" name="DLM1514638">Transfer of depreciable property on or after 24 September 1997</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514641" name="DLM1514641">EE 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514641" name="DLM1514641">Transfer of depreciable property on certain amalgamations on or after 14 May 2002</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514643" name="DLM1514643">EE 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514643" name="DLM1514643">Transfer of radiocommunications licence right on or after 24 September 1997</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514645" name="DLM1514645">EE 43</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514645" name="DLM1514645">Transfer of depreciable intangible property on or after 1 July 1997</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514648" name="DLM1514648">Disposals and similar events</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514649" name="DLM1514649">EE 44</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514649" name="DLM1514649">Application of sections EE 48 to EE 51</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514651" name="DLM1514651">EE 45</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514651" name="DLM1514651">Consideration for purposes of section EE 44</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514656" name="DLM1514656">EE 46</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514656" name="DLM1514656">Items for purposes of section EE 44</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514658" name="DLM1514658">EE 47</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514658" name="DLM1514658">Events for purposes of section EE 44</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514660" name="DLM1514660">EE 48</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514660" name="DLM1514660">Effect of disposal or event</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514662" name="DLM1514662">EE 49</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514662" name="DLM1514662">Amount of depreciation recovery income when item partly used for business</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514670" name="DLM1514670">EE 50</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514670" name="DLM1514670">Amount of depreciation loss when item partly used to produce income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514688" name="DLM1514688">EE 51</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514688" name="DLM1514688">Amount of depreciation recovery income when lost or stolen items recovered</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514690" name="DLM1514690">EE 52</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514690" name="DLM1514690">Amount of depreciation recovery income when compensation received</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514692" name="DLM1514692">EE 53</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514692" name="DLM1514692">Unused geothermal well brought into use</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514694" name="DLM1514694">Interpretation provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514695" name="DLM1514695">EE 54</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514695" name="DLM1514695">Cost: GST</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514697" name="DLM1514697">Adjusted tax value</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514698" name="DLM1514698">EE 55</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514698" name="DLM1514698">Meaning of adjusted tax value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514702" name="DLM1514702">EE 56</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514702" name="DLM1514702">Formula</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514707" name="DLM1514707">EE 57</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514707" name="DLM1514707">Base value in section EE 56 when none of sections EE 58, EE 59, and EZ 22(1) applies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514710" name="DLM1514710">EE 58</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514710" name="DLM1514710">Base value in section EE 56 when no previous deduction</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514713" name="DLM1514713">EE 59</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514713" name="DLM1514713">Base value in section EE 56 when property is petroleum-related depreciable property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514717" name="DLM1514717">EE 60</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514717" name="DLM1514717">Total deductions in section EE 56</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514720" name="DLM1514720">Definitions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514721" name="DLM1514721">EE 61</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514721" name="DLM1514721">Meaning of annual rate</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514724" name="DLM1514724">EE 62</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514724" name="DLM1514724">Meaning of depreciable intangible property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514727" name="DLM1514727">EE 63</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514727" name="DLM1514727">Meaning of estimated useful life</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514731" name="DLM1514731">EE 64</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514731" name="DLM1514731">Meaning of excluded depreciable property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514735" name="DLM1514735">EE 65</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514735" name="DLM1514735">Meaning of maximum pooling value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514738" name="DLM1514738">EE 66</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514738" name="DLM1514738">Meaning of poolable property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514741" name="DLM1514741">EE 67</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514741" name="DLM1514741">Other definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514775" name="DLM1514775">Subpart EF—Taxes and levies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514776" name="DLM1514776">EF 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514776" name="DLM1514776">Fringe benefit tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514778" name="DLM1514778">EF 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514778" name="DLM1514778">Employer’s superannuation contribution tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514780" name="DLM1514780">EF 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514780" name="DLM1514780">Accident compensation levies and premiums</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514784" name="DLM1514784">EF 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514784" name="DLM1514784">Use of money interest payable by Commissioner</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514786" name="DLM1514786">EF 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514786" name="DLM1514786">Use of money interest payable by person</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514788" name="DLM1514788">EF 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514788" name="DLM1514788">Different tax years</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514790" name="DLM1514790">Subpart EG—Recognition of accounting treatment</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514791" name="DLM1514791">EG 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514791" name="DLM1514791">Election to use balance date used in foreign country</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514799" name="DLM1514799">EG 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514799" name="DLM1514799">Adjustment for changes to accounting practice</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514806" name="DLM1514806">EG 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514806" name="DLM1514806">Allocation of income, deductions, and tax credits by portfolio tax rate entity</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514808" name="DLM1514808">Subpart EH—Income equalisation schemes</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514809" name="DLM1514809">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514810" name="DLM1514810">EH 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514810" name="DLM1514810">Income equalisation schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514815" name="DLM1514815">EH 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514815" name="DLM1514815">Deposits to be paid into Crown Bank Account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514817" name="DLM1514817">Main income equalisation scheme</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514818" name="DLM1514818">Application</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514819" name="DLM1514819">EH 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514819" name="DLM1514819">Persons to whom main income equalisation scheme applies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514825" name="DLM1514825">Deposits and accounts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514826" name="DLM1514826">EH 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514826" name="DLM1514826">Main deposit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514828" name="DLM1514828">EH 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514828" name="DLM1514828">Main income equalisation account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514830" name="DLM1514830">Interest</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514831" name="DLM1514831">EH 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514831" name="DLM1514831">Interest on deposits in main income equalisation account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514833" name="DLM1514833">Deduction</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514834" name="DLM1514834">EH 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514834" name="DLM1514834">Deduction of deposit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514836" name="DLM1514836">Refunds: automatic</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514837" name="DLM1514837">EH 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514837" name="DLM1514837">Refund of excess deposit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514839" name="DLM1514839">EH 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514839" name="DLM1514839">Income does not include excess deposit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514841" name="DLM1514841">EH 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514841" name="DLM1514841">Refund at end of 5 years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514843" name="DLM1514843">EH 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514843" name="DLM1514843">Income when refund given at end of 5 years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514845" name="DLM1514845">Refunds: on application</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514846" name="DLM1514846">EH 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514846" name="DLM1514846">Application for refund by person, trustee of estate, Official Assignee, or liquidator</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514848" name="DLM1514848">EH 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514848" name="DLM1514848">Refund on application</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514850" name="DLM1514850">EH 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514850" name="DLM1514850">Income when refund given on application</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514852" name="DLM1514852">EH 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514852" name="DLM1514852">Refund for development or recovery</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514854" name="DLM1514854">EH 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514854" name="DLM1514854">Income when refund given for development or recovery</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514856" name="DLM1514856">EH 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514856" name="DLM1514856">Refund on retirement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514858" name="DLM1514858">EH 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514858" name="DLM1514858">Income when refund given on retirement, and election to allocate amount to earlier year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514860" name="DLM1514860">EH 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514860" name="DLM1514860">Refund on death</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514862" name="DLM1514862">EH 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514862" name="DLM1514862">Income when refund given on death</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514864" name="DLM1514864">EH 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514864" name="DLM1514864">Income when refund given on death, and election to allocate amount to earlier year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514866" name="DLM1514866">EH 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514866" name="DLM1514866">Income when refund given on death, and election to allocate amount to later year or years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514868" name="DLM1514868">EH 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514868" name="DLM1514868">Refund on bankruptcy</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514870" name="DLM1514870">EH 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514870" name="DLM1514870">Income when refund given on bankruptcy</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514872" name="DLM1514872">EH 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514872" name="DLM1514872">Refund on liquidation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514874" name="DLM1514874">EH 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514874" name="DLM1514874">Income when refund given on liquidation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514876" name="DLM1514876">Refunds: general provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514877" name="DLM1514877">EH 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514877" name="DLM1514877">Amendment of assessment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514879" name="DLM1514879">EH 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514879" name="DLM1514879">Minimum refund</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514881" name="DLM1514881">EH 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514881" name="DLM1514881">Deposits from which refunds come</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514883" name="DLM1514883">Tax credit</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514884" name="DLM1514884">EH 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514884" name="DLM1514884">When person entitled to tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514886" name="DLM1514886">EH 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514886" name="DLM1514886">Kind and amount of refund that entitles person to tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514888" name="DLM1514888">EH 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514888" name="DLM1514888">Kind of person entitled to tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514892" name="DLM1514892">EH 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514892" name="DLM1514892">Amount of tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514894" name="DLM1514894">Definitions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514895" name="DLM1514895">EH 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514895" name="DLM1514895">Meaning of income from forestry</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514898" name="DLM1514898">EH 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514898" name="DLM1514898">Meaning of main maximum deposit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514902" name="DLM1514902">EH 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514902" name="DLM1514902">Other definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514916" name="DLM1514916">Adverse event income equalisation scheme</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514917" name="DLM1514917">Application</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514918" name="DLM1514918">EH 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514918" name="DLM1514918">Persons to whom adverse event income equalisation scheme applies</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514921" name="DLM1514921">Deposits and accounts</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514922" name="DLM1514922">EH 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514922" name="DLM1514922">Adverse event deposit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514924" name="DLM1514924">EH 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514924" name="DLM1514924">Adverse event income equalisation account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514926" name="DLM1514926">Interest</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514927" name="DLM1514927">EH 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514927" name="DLM1514927">Interest on deposits in adverse event income equalisation account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514929" name="DLM1514929">Deduction</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514930" name="DLM1514930">EH 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514930" name="DLM1514930">Deduction of deposit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514932" name="DLM1514932">Refunds: automatic</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514933" name="DLM1514933">EH 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514933" name="DLM1514933">Refund of excess deposit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514935" name="DLM1514935">EH 43</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514935" name="DLM1514935">Income does not include excess deposit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514937" name="DLM1514937">Refunds: on application</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514938" name="DLM1514938">EH 44</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514938" name="DLM1514938">Application for refund by person, trustee of estate, Official Assignee, or liquidator</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514940" name="DLM1514940">EH 45</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514940" name="DLM1514940">Refund on application</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514942" name="DLM1514942">EH 46</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514942" name="DLM1514942">Income when refund given on application</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514944" name="DLM1514944">EH 47</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514944" name="DLM1514944">Refund on retirement</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514946" name="DLM1514946">EH 48</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514946" name="DLM1514946">Income when refund given on retirement, and election to allocate amount to earlier year</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514948" name="DLM1514948">EH 49</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514948" name="DLM1514948">Refund on death</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514950" name="DLM1514950">EH 50</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514950" name="DLM1514950">Income when refund given on death</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514952" name="DLM1514952">EH 51</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514952" name="DLM1514952">Income when refund given on death, and election to allocate amount to earlier year</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514954" name="DLM1514954">EH 52</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514954" name="DLM1514954">Income when refund given on death, and election to allocate amount to later year or years</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514956" name="DLM1514956">EH 53</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514956" name="DLM1514956">Refund on bankruptcy</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514958" name="DLM1514958">EH 54</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514958" name="DLM1514958">Income when refund given on bankruptcy</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514960" name="DLM1514960">EH 55</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514960" name="DLM1514960">Refund on liquidation</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514962" name="DLM1514962">EH 56</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514962" name="DLM1514962">Income when refund given on liquidation</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514964" name="DLM1514964">Refunds: general provisions</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514965" name="DLM1514965">EH 57</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514965" name="DLM1514965">Amendment of assessment</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514967" name="DLM1514967">EH 58</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514967" name="DLM1514967">Minimum refund</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514969" name="DLM1514969">EH 59</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514969" name="DLM1514969">Deposits from which refunds come</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514971" name="DLM1514971">Transfers</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514972" name="DLM1514972">EH 60</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514972" name="DLM1514972">Transfer of deposit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514974" name="DLM1514974">Definitions</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514975" name="DLM1514975">EH 61</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514975" name="DLM1514975">Meaning of adverse event maximum deposit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514984" name="DLM1514984">EH 62</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514984" name="DLM1514984">Other definitions</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514996" name="DLM1514996">Thinning operations income equalisation scheme</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514997" name="DLM1514997">Application</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514998" name="DLM1514998">EH 63</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1514998" name="DLM1514998">Persons to whom thinning operations income equalisation scheme applies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515001" name="DLM1515001">Deposits and accounts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515002" name="DLM1515002">EH 64</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515002" name="DLM1515002">Thinning operations deposit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515004" name="DLM1515004">EH 65</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515004" name="DLM1515004">Thinning operations income equalisation account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515006" name="DLM1515006">Interest</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515007" name="DLM1515007">EH 66</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515007" name="DLM1515007">Interest on deposits in thinning operations income equalisation account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515009" name="DLM1515009">Deductions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515010" name="DLM1515010">EH 67</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515010" name="DLM1515010">Deduction of deposit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515012" name="DLM1515012">Refunds: automatic</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515013" name="DLM1515013">EH 68</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515013" name="DLM1515013">Refund of excess deposit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515015" name="DLM1515015">EH 69</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515015" name="DLM1515015">Income does not include excess deposit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515017" name="DLM1515017">Refunds: on application</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515018" name="DLM1515018">EH 70</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515018" name="DLM1515018">Application for refund by person or liquidator</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515020" name="DLM1515020">EH 71</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515020" name="DLM1515020">Refund on application</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515022" name="DLM1515022">EH 72</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515022" name="DLM1515022">Income when refund given on application</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515024" name="DLM1515024">EH 73</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515024" name="DLM1515024">Refund for development or recovery</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515026" name="DLM1515026">EH 74</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515026" name="DLM1515026">Income when refund given for development or recovery</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515028" name="DLM1515028">EH 75</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515028" name="DLM1515028">Refund on liquidation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515030" name="DLM1515030">EH 76</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515030" name="DLM1515030">Income when refund given on liquidation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515032" name="DLM1515032">Refunds: general provisions, and tax credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515033" name="DLM1515033">EH 77</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515033" name="DLM1515033">Sections of main income equalisation scheme that apply to thinning operations income equalisation scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515035" name="DLM1515035">Definitions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515036" name="DLM1515036">EH 78</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515036" name="DLM1515036">Meaning of thinning operations maximum deposit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515040" name="DLM1515040">EH 79</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515040" name="DLM1515040">Other definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515054" name="DLM1515054">Subpart EI—Spreading of specific income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515055" name="DLM1515055">Farming and forestry</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515056" name="DLM1515056">EI 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515056" name="DLM1515056">Spreading backward of income from timber</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515058" name="DLM1515058">Inflation-indexed instruments</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515059" name="DLM1515059">EI 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515059" name="DLM1515059">Interest from inflation-indexed instruments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515061" name="DLM1515061">Intellectual property</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515062" name="DLM1515062">EI 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515062" name="DLM1515062">Assigning or granting copyright</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515070" name="DLM1515070">EI 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515070" name="DLM1515070">Spreading income from patent rights</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515072" name="DLM1515072">Land</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502507" name="DLM5502507">EI 4B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502507" name="DLM5502507">Consideration for agreement to grant, renew, extend, or transfer leasehold estate or licence</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515073" name="DLM1515073">EI 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515073" name="DLM1515073">Amount paid to lessor for non-compliance with covenant for repair</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515075" name="DLM1515075">EI 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515075" name="DLM1515075">Amount paid for non-compliance: when lessor ceases to own land</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515077" name="DLM1515077">EI 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515077" name="DLM1515077">Leases: income derived in anticipation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515079" name="DLM1515079">EI 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515079" name="DLM1515079">Disposal of land to the Crown</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515081" name="DLM1515081">Shareholder-employees</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515082" name="DLM1515082">EI 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515082" name="DLM1515082">Matching rule for employment income of shareholder-employee</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515084" name="DLM1515084">Subpart EJ—Spreading of specific expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515085" name="DLM1515085">Farming and forestry</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515086" name="DLM1515086">EJ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515086" name="DLM1515086">Spreading backward of deductions for costs of timber</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515088" name="DLM1515088">EJ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515088" name="DLM1515088">Spreading forward of deductions for repairs to fishing boats</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515094" name="DLM1515094">EJ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515094" name="DLM1515094">Spreading forward of fertiliser expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515096" name="DLM1515096">Films</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515097" name="DLM1515097">EJ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515097" name="DLM1515097">Expenditure incurred in acquiring film rights in feature films</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515105" name="DLM1515105">EJ 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515105" name="DLM1515105">Expenditure incurred in acquiring film rights in films other than feature films</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515108" name="DLM1515108">EJ 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515108" name="DLM1515108">Certification of New Zealand films</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515110" name="DLM1515110">EJ 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515110" name="DLM1515110">Film production expenditure for New Zealand films having no large budget film grant</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515112" name="DLM1515112">EJ 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515112" name="DLM1515112">Film production expenditure for other films having no large budget film grant</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515115" name="DLM1515115">EJ 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515115" name="DLM1515115">Avoidance arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515117" name="DLM1515117">Leases</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515118" name="DLM1515118">EJ 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515118" name="DLM1515118">Personal property lease payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS480780" name="LMS480780">EJ 10B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS480780" name="LMS480780">IFRS leases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515125" name="DLM1515125">EJ 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515125" name="DLM1515125">Amount paid by lessee for non-compliance with covenant for repair</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515127" name="DLM1515127">Petroleum mining</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515128" name="DLM1515128">EJ 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515128" name="DLM1515128">Petroleum development expenditure: default allocation rule</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2539827" name="DLM2539827">EJ 12B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2539827" name="DLM2539827">Petroleum development expenditure: reserve depletion method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515130" name="DLM1515130">EJ 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515130" name="DLM1515130">Permanently ceasing petroleum mining operations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2539859" name="DLM2539859">EJ 13B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2539859" name="DLM2539859">Dry well drilled</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2539861" name="DLM2539861">EJ 13C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2539861" name="DLM2539861">Well not producing</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515132" name="DLM1515132">EJ 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515132" name="DLM1515132">Spreading deduction backwards</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515134" name="DLM1515134">EJ 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515134" name="DLM1515134">Disposal of petroleum mining asset</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515136" name="DLM1515136">EJ 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515136" name="DLM1515136">Disposal of petroleum mining asset to associate</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515138" name="DLM1515138">EJ 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515138" name="DLM1515138">Partnership interests and disposal of part of asset</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515140" name="DLM1515140">EJ 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515140" name="DLM1515140">Petroleum mining operations outside New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515142" name="DLM1515142">Definitions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515143" name="DLM1515143">EJ 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515143" name="DLM1515143">Meaning of offshore development</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515146" name="DLM1515146">EJ 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515146" name="DLM1515146">Meaning of petroleum mining development</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6036006" name="DLM6036006">Mineral mining</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6036007" name="DLM6036007">EJ 20B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6036007" name="DLM6036007">Certain mining expenditure spread over assumed life of mine</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6036012" name="DLM6036012">EJ 20C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6036012" name="DLM6036012">Length of spreading period</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6036014" name="DLM6036014">EJ 20D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6036014" name="DLM6036014">Measurement of assumed life of mine and application to rate</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6036019" name="DLM6036019">EJ 20E</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6036019" name="DLM6036019">Certain mining expenditure spread on basis of units of production</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515149" name="DLM1515149">Superannuation contributions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515150" name="DLM1515150">EJ 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515150" name="DLM1515150">Contributions to employees’ superannuation schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515152" name="DLM1515152">Research, development, and resulting market development</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515153" name="DLM1515153">EJ 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515153" name="DLM1515153">Deductions for market development: product of research, development</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515155" name="DLM1515155">EJ 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515155" name="DLM1515155">Allocation of deductions for research, development, and resulting market development</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7281501" name="DLM7281501">Aircraft engine overhauls</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7281502" name="DLM7281502">EJ 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7281502" name="DLM7281502">Allocation of expenditure on aircraft engine overhauls</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7281504" name="DLM7281504">EJ 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7281504" name="DLM7281504">Allocation of expenditure on aircraft engine overhauls: election by IFRS user</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7281506" name="DLM7281506">EJ 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7281506" name="DLM7281506">Allocation of expenditure on aircraft engine overhauls: election by operator of single aircraft</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7281508" name="DLM7281508">EJ 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7281508" name="DLM7281508">Disposal of aircraft engine or aircraft</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515159" name="DLM1515159">Subpart EK—Environmental restoration accounts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515160" name="DLM1515160">EK 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515160" name="DLM1515160">Payment to Crown Bank Account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515162" name="DLM1515162">EK 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515162" name="DLM1515162">Persons who may make payment to environmental restoration account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515164" name="DLM1515164">EK 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515164" name="DLM1515164">Payments to environmental restoration account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515166" name="DLM1515166">EK 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515166" name="DLM1515166">Environmental restoration account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515168" name="DLM1515168">EK 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515168" name="DLM1515168">Details to be provided with payment to environmental restoration account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515170" name="DLM1515170">EK 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515170" name="DLM1515170">Interest on payments to environmental restoration account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515172" name="DLM1515172">EK 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515172" name="DLM1515172">Deduction for payment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515178" name="DLM1515178">EK 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515178" name="DLM1515178">Deduction for transfer</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515184" name="DLM1515184">EK 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515184" name="DLM1515184">Refund of payment if excess, lacking details</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515186" name="DLM1515186">EK 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515186" name="DLM1515186">Certain refunds not income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515188" name="DLM1515188">EK 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515188" name="DLM1515188">Application for refund</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515190" name="DLM1515190">EK 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515190" name="DLM1515190">Refund if application or excess balance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515196" name="DLM1515196">EK 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515196" name="DLM1515196">Income when refund given on application</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515198" name="DLM1515198">EK 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515198" name="DLM1515198">Application for transfer</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515200" name="DLM1515200">EK 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515200" name="DLM1515200">Transfer on application</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515202" name="DLM1515202">EK 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515202" name="DLM1515202">Transfer on death, bankruptcy, or liquidation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515204" name="DLM1515204">EK 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515204" name="DLM1515204">Minimum refund or transfer</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515206" name="DLM1515206">EK 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515206" name="DLM1515206">Payments from which refunds come</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515208" name="DLM1515208">EK 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515208" name="DLM1515208">Environmental restoration account of amalgamating company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515210" name="DLM1515210">EK 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515210" name="DLM1515210">Environmental restoration account of consolidated group company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515212" name="DLM1515212">EK 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515212" name="DLM1515212">Notices in electronic format</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515214" name="DLM1515214">EK 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515214" name="DLM1515214">Meaning of maximum payment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515222" name="DLM1515222">EK 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515222" name="DLM1515222">Other definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223628" name="LMS223628">Subpart EL—Allocation of deductions for excess residential land expenditure</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223630" name="LMS223630">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223653" name="LMS223653">EL 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223653" name="LMS223653">Outline of subpart: general</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223655" name="LMS223655">EL 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223655" name="LMS223655">Outline of subpart: specific provisions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223666" name="LMS223666">EL 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223666" name="LMS223666">Definitions for this subpart</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223667" name="LMS223667">Allocation rules for residential rental property</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223669" name="LMS223669">EL 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223669" name="LMS223669">Allocation of deductions for loss-making residential rental properties</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223671" name="LMS223671">EL 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223671" name="LMS223671">When residential portfolios sold</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223673" name="LMS223673">EL 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223673" name="LMS223673">Choosing to apply rules on property-by-property basis</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223675" name="LMS223675">EL 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223675" name="LMS223675">When property A sold</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223677" name="LMS223677">EL 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223677" name="LMS223677">Treatment of previously transferred amounts on fully-taxed disposals</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223678" name="LMS223678">Exclusions from rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223680" name="LMS223680">EL 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223680" name="LMS223680">Main home exclusion</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223682" name="LMS223682">EL 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223682" name="LMS223682">Exclusion for land held on revenue account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223684" name="LMS223684">EL 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223684" name="LMS223684">Exclusion for property held by certain persons and entities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223686" name="LMS223686">EL 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223686" name="LMS223686">Exclusion for mixed-use assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223688" name="LMS223688">EL 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223688" name="LMS223688">Exclusion for property provided as employee accommodation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223689" name="LMS223689">Application of rules by certain entities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223691" name="LMS223691">EL 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223691" name="LMS223691">Continuity rules for companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223693" name="LMS223693">EL 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223693" name="LMS223693">Transfers between companies in wholly-owned groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223694" name="LMS223694">Interposed entities </a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223696" name="LMS223696">EL 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223696" name="LMS223696">Interests in residential land-rich entities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223702" name="LMS223702">EL 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223702" name="LMS223702">Calculations for section EL 16</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223704" name="LMS223704">EL 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223704" name="LMS223704">Modifications when entities transparent</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223707" name="LMS223707">EL 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223707" name="LMS223707">Valuation of assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223708" name="LMS223708">Allocation rules for bright-line disposals of land</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223711" name="LMS223711">EL 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223711" name="LMS223711">Allocation of deductions related to bright-line disposals of residential land</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502523" name="DLM5502523">Subpart EM—Hedging of currency movements in Australian non-attributing shares and attributing FDR method interests</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502524" name="DLM5502524">EM 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502524" name="DLM5502524">Australian non-attributing shares and attributing FDR method interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502526" name="DLM5502526">EM 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502526" name="DLM5502526">Who does this subpart apply to?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502528" name="DLM5502528">EM 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502528" name="DLM5502528">What hedges does this subpart apply to?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502530" name="DLM5502530">EM 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502530" name="DLM5502530">Elections</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502532" name="DLM5502532">EM 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502532" name="DLM5502532">Fair dividend rate hedge portions: hedge-by-hedge methods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS692974" name="LMS692974">EM 5B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS692974" name="LMS692974">Fair dividend rate hedge portions: portfolio method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502550" name="DLM5502550">EM 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502550" name="DLM5502550">Income and expenditure for fair dividend rate hedge portions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502557" name="DLM5502557">EM 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502557" name="DLM5502557">Quarterly test of fair dividend rate hedge portions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502567" name="DLM5502567">EM 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5502567" name="DLM5502567">Some definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515229" name="DLM1515229">Subpart EW—Financial arrangements rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515230" name="DLM1515230">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515231" name="DLM1515231">EW 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515231" name="DLM1515231">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515234" name="DLM1515234">EW 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515234" name="DLM1515234">Relationship of financial arrangements rules with other provisions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515236" name="DLM1515236">Meaning of financial arrangement and excepted financial arrangement</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515237" name="DLM1515237">EW 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515237" name="DLM1515237">What is a financial arrangement?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515240" name="DLM1515240">EW 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515240" name="DLM1515240">What is not a financial arrangement?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515242" name="DLM1515242">EW 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515242" name="DLM1515242">What is an excepted financial arrangement?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515245" name="DLM1515245">EW 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515245" name="DLM1515245">Relationship between financial arrangements and excepted financial arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515247" name="DLM1515247">EW 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515247" name="DLM1515247">Change from private or domestic purpose</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515249" name="DLM1515249">EW 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515249" name="DLM1515249">Election to treat certain excepted financial arrangements as financial arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515251" name="DLM1515251">Application of financial arrangements rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515252" name="DLM1515252">EW 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515252" name="DLM1515252">Persons to whom financial arrangements rules apply</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515254" name="DLM1515254">EW 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515254" name="DLM1515254">Financial arrangements to which financial arrangements rules apply</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515256" name="DLM1515256">EW 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515256" name="DLM1515256">What financial arrangements rules do not apply to</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515258" name="DLM1515258">Calculation and allocation of income and expenditure over financial arrangement’s term</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515259" name="DLM1515259">EW 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515259" name="DLM1515259">When use of spreading method required</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515261" name="DLM1515261">EW 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515261" name="DLM1515261">When use of spreading method not required</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515263" name="DLM1515263">EW 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515263" name="DLM1515263">What spreading methods do</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515266" name="DLM1515266">EW 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515266" name="DLM1515266">What is included when spreading methods used</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1629848" name="DLM1629848">EW 15B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1629848" name="DLM1629848">Applying IFRSs to financial arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1629850" name="DLM1629850">EW 15C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1629850" name="DLM1629850">Preparing and reporting methods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1629852" name="DLM1629852">EW 15D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1629852" name="DLM1629852">IFRS financial reporting method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1629855" name="DLM1629855">EW 15E</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1629855" name="DLM1629855">Determination alternatives</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1629858" name="DLM1629858">EW 15F</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1629858" name="DLM1629858">Expected value method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1629862" name="DLM1629862">EW 15G</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1629862" name="DLM1629862">Modified fair value method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1629865" name="DLM1629865">EW 15H</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1629865" name="DLM1629865">Mandatory use of some determinations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1629867" name="DLM1629867">EW 15I</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1629867" name="DLM1629867">Mandatory use of yield to maturity method for some arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515268" name="DLM1515268">EW 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515268" name="DLM1515268">Yield to maturity method or alternative</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515270" name="DLM1515270">EW 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515270" name="DLM1515270">Straight-line method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515272" name="DLM1515272">EW 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515272" name="DLM1515272">Market valuation method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515274" name="DLM1515274">EW 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515274" name="DLM1515274">Choice among some spreading methods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515276" name="DLM1515276">EW 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515276" name="DLM1515276">Determination method or alternative</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515278" name="DLM1515278">EW 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515278" name="DLM1515278">Financial reporting method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515280" name="DLM1515280">EW 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515280" name="DLM1515280">Default method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515282" name="DLM1515282">EW 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515282" name="DLM1515282">Failure to use method for financial reporting purposes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515284" name="DLM1515284">EW 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515284" name="DLM1515284">Consistency of use of spreading method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515286" name="DLM1515286">EW 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515286" name="DLM1515286">Consistency of use of straight-line method and market valuation method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1633119" name="DLM1633119">EW 25B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1633119" name="DLM1633119">Consistency of use of IFRS method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515288" name="DLM1515288">EW 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515288" name="DLM1515288">Change of spreading method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515290" name="DLM1515290">EW 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515290" name="DLM1515290">Spreading method adjustment formula</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515297" name="DLM1515297">Calculation and allocation of income and expenditure when rights and obligations under financial arrangement cease</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515298" name="DLM1515298">EW 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515298" name="DLM1515298">How base price adjustment calculated</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515300" name="DLM1515300">EW 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515300" name="DLM1515300">When calculation of base price adjustment required</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515302" name="DLM1515302">EW 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515302" name="DLM1515302">When calculation of base price adjustment not required</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515304" name="DLM1515304">EW 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515304" name="DLM1515304">Base price adjustment formula</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515311" name="DLM1515311">Consideration</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515312" name="DLM1515312">Consideration when financial arrangement involves property or services</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515313" name="DLM1515313">EW 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515313" name="DLM1515313">Consideration for agreement for sale and purchase (ASAP) of property or services, hire purchase agreement, specified option, or finance lease</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515315" name="DLM1515315">EW 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515315" name="DLM1515315">Consideration for hire purchase agreement or finance lease</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6198532" name="DLM6198532">EW 33B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6198532" name="DLM6198532">Foreign ASAPs: designated FX hedges</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6198534" name="DLM6198534">EW 33C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6198534" name="DLM6198534">Consideration in foreign currency: some agreements for sale and purchase</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS179421" name="LMS179421">EW 33D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS179421" name="LMS179421">Foreign ASAPs: contingencies for business combinations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515317" name="DLM1515317">EW 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515317" name="DLM1515317">Consideration in foreign currency</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515319" name="DLM1515319">EW 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515319" name="DLM1515319">Value relevant for non-financial arrangements rule</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515321" name="DLM1515321">Consideration treated as paid to person</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515322" name="DLM1515322">EW 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515322" name="DLM1515322">Consideration when person exits from rules: accrued entitlement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515324" name="DLM1515324">EW 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515324" name="DLM1515324">Consideration when person enters rules: accrued obligation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515326" name="DLM1515326">EW 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515326" name="DLM1515326">Consideration when disposal for no, or inadequate, consideration</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515328" name="DLM1515328">EW 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515328" name="DLM1515328">Consideration affected by unfavourable factors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515330" name="DLM1515330">Consideration treated as paid by person</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515331" name="DLM1515331">EW 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515331" name="DLM1515331">Consideration when person exits from rules: accrued obligation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515333" name="DLM1515333">EW 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515333" name="DLM1515333">Consideration when person enters rules: accrued entitlement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515335" name="DLM1515335">EW 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515335" name="DLM1515335">Consideration when acquisition for no, or inadequate, consideration</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515337" name="DLM1515337">EW 43</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515337" name="DLM1515337">Consideration when debt disposed of at discount to associate of debtor</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515339" name="DLM1515339">EW 44</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515339" name="DLM1515339">Consideration when debt forgiven for natural love and affection</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515341" name="DLM1515341">EW 45</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515341" name="DLM1515341">Consideration when debtor released from obligation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515343" name="DLM1515343">EW 46</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515343" name="DLM1515343">Consideration when debtor released as condition of new start grant</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1633809" name="DLM1633809">EW 46B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1633809" name="DLM1633809">Consideration when party changes from fair value method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7217226" name="DLM7217226">EW 46C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7217226" name="DLM7217226">Consideration when debt remitted within economic group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS851052" name="LMS851052">EW 46D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS851052" name="LMS851052">Consideration when insolvent company’s debt repaid with consideration received for issuing shares</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515350" name="DLM1515350">Consideration when legal defeasance has occurred</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515351" name="DLM1515351">EW 47</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515351" name="DLM1515351">Legal defeasance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS33758" name="LMS33758">Consideration for cessation of LTCs and dissolution of partnerships</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS34037" name="LMS34037">EW 47B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS34037" name="LMS34037">Cessation of LTCs and dissolution of partnerships</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515353" name="DLM1515353">Consideration when anti-avoidance provision applies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515354" name="DLM1515354">EW 48</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515354" name="DLM1515354">Anti-avoidance provisions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515356" name="DLM1515356">Income and deduction provisions specifically related to financial arrangements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515357" name="DLM1515357">EW 49</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515357" name="DLM1515357">Income and deduction when debt disposed of at discount to associate of debtor</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7281579" name="DLM7281579">EW 49B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7281579" name="DLM7281579">Guarantees for associated persons</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515359" name="DLM1515359">EW 50</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515359" name="DLM1515359">Income when debt forgiven to trustee</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515363" name="DLM1515363">EW 51</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515363" name="DLM1515363">Deduction for security payment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515365" name="DLM1515365">Treatment of original share acquired under financial arrangement</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515366" name="DLM1515366">EW 52</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515366" name="DLM1515366">Share supplier under share-lending arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223632" name="LMS223632">EW 52B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223632" name="LMS223632">Excepted financial arrangements involving pre-1990 forest land emissions units</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515369" name="DLM1515369">One kind of avoidance</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515370" name="DLM1515370">EW 53</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515370" name="DLM1515370">Adjustment required</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515372" name="DLM1515372">Application of financial arrangements rules to cash basis persons</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515373" name="DLM1515373">EW 54</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515373" name="DLM1515373">Meaning of cash basis person</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515376" name="DLM1515376">EW 55</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515376" name="DLM1515376">Effect of being cash basis person</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515378" name="DLM1515378">EW 56</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515378" name="DLM1515378">Natural person</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515380" name="DLM1515380">EW 57</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515380" name="DLM1515380">Thresholds</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515387" name="DLM1515387">EW 58</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515387" name="DLM1515387">Financial arrangements, income, and expenditure relevant to criteria</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515389" name="DLM1515389">EW 59</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515389" name="DLM1515389">Exclusion by Commissioner</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515391" name="DLM1515391">EW 60</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515391" name="DLM1515391">Trustee of deceased’s estate</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515393" name="DLM1515393">EW 61</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515393" name="DLM1515393">Election to use spreading method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515395" name="DLM1515395">EW 62</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515395" name="DLM1515395">When and how calculation of cash basis adjustment required</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515397" name="DLM1515397">EW 63</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515397" name="DLM1515397">Cash basis adjustment formula</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515404" name="DLM1515404">Subpart EX—Controlled foreign company and foreign investment fund rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515405" name="DLM1515405">Controlled foreign company (CFC) rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515406" name="DLM1515406">When is a company a controlled foreign company?</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515407" name="DLM1515407">EX 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515407" name="DLM1515407">Meaning of controlled foreign company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515410" name="DLM1515410">Calculation of person’s control interest</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515411" name="DLM1515411">EX 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515411" name="DLM1515411">Four categories for calculating control interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515414" name="DLM1515414">EX 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515414" name="DLM1515414">Control interest: total of direct, indirect, and associated person interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515416" name="DLM1515416">EX 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515416" name="DLM1515416">Limits to requirement to include associated person interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515418" name="DLM1515418">EX 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515418" name="DLM1515418">Direct control interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515422" name="DLM1515422">EX 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515422" name="DLM1515422">Direct control interests include options and similar rights</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515424" name="DLM1515424">EX 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515424" name="DLM1515424">Indirect control interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515427" name="DLM1515427">Calculation of person’s income interest</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515428" name="DLM1515428">EX 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515428" name="DLM1515428">Income interests: total of direct and indirect interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515430" name="DLM1515430">EX 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515430" name="DLM1515430">Direct income interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515434" name="DLM1515434">EX 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515434" name="DLM1515434">Indirect income interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515437" name="DLM1515437">EX 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515437" name="DLM1515437">Options and similar rights in certain cases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515441" name="DLM1515441">EX 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515441" name="DLM1515441">Reduction of total income interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515445" name="DLM1515445">EX 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515445" name="DLM1515445">Income interests of partners</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515447" name="DLM1515447">Ten percent threshold and variations in income interest level</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515448" name="DLM1515448">EX 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515448" name="DLM1515448">Attribution: 10% threshold, not PIE</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515450" name="DLM1515450">EX 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515450" name="DLM1515450">Associates and 10% threshold</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515452" name="DLM1515452">EX 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515452" name="DLM1515452">Income interests for certain purposes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515454" name="DLM1515454">EX 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515454" name="DLM1515454">Income interest if variations within period</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515460" name="DLM1515460">Calculation of attributed CFC income or loss</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2543371" name="DLM2543371">EX 18A</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2543371" name="DLM2543371">Scheme for finding person’s attributed CFC income or loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515461" name="DLM1515461">EX 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515461" name="DLM1515461">Formula for calculating attributed CFC income or loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515464" name="DLM1515464">EX 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515464" name="DLM1515464">Taxable distribution from non-complying trust</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515467" name="DLM1515467">EX 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515467" name="DLM1515467">Reduction in attributed CFC loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2547210" name="DLM2547210">Attributable CFC amount and net attributable CFC income or loss</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2547211" name="DLM2547211">EX 20B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2547211" name="DLM2547211">Attributable CFC amount</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2547215" name="DLM2547215">EX 20C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2547215" name="DLM2547215">Net attributable CFC income or loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2547223" name="DLM2547223">EX 20D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2547223" name="DLM2547223">Adjustment of cost fraction for excessively debt funded CFC</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2547227" name="DLM2547227">EX 20E</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2547227" name="DLM2547227">Relative debt-asset ratio for CFC</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515469" name="DLM1515469">Calculation of branch equivalent income or loss</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515470" name="DLM1515470">EX 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515470" name="DLM1515470">Attributable CFC amount and net attributable CFC income or loss: calculation rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2550746" name="DLM2550746">Non-attributing active CFCs</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2550747" name="DLM2550747">EX 21B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2550747" name="DLM2550747">Non-attributing active CFCs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2550750" name="DLM2550750">Tests for non-attributing active CFCs</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2550751" name="DLM2550751">EX 21C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2550751" name="DLM2550751">Applicable accounting standards for section EX 21E</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2550753" name="DLM2550753">EX 21D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2550753" name="DLM2550753">Non-attributing active CFC: default test</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2550756" name="DLM2550756">EX 21E</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2550756" name="DLM2550756">Non-attributing active CFC: test based on accounting standard</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS33774" name="LMS33774">EX 21F</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS33774" name="LMS33774">Part-period calculations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515479" name="DLM1515479">Non-attributing Australian CFCs</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515480" name="DLM1515480">EX 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515480" name="DLM1515480">Non-attributing Australian CFCs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515482" name="DLM1515482">EX 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515482" name="DLM1515482">Tax concession grey list CFCs</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515484" name="DLM1515484">Change of residence of companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515485" name="DLM1515485">EX 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515485" name="DLM1515485">Companies moving to or from New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515489" name="DLM1515489">Change of CFC’s balance date</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515490" name="DLM1515490">EX 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515490" name="DLM1515490">Change of CFC’s balance date</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515494" name="DLM1515494">Ownership measurement concession</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515495" name="DLM1515495">EX 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515495" name="DLM1515495">Use of quarterly measurement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515497" name="DLM1515497">Anti-avoidance rule: stapled stock</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515498" name="DLM1515498">EX 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515498" name="DLM1515498">Anti-avoidance rule: stapled stock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515501" name="DLM1515501">Foreign investment fund (FIF) rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515502" name="DLM1515502">What is a foreign investment fund?</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515503" name="DLM1515503">EX 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515503" name="DLM1515503">Meaning of FIF</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515508" name="DLM1515508">Attributing interests in FIFs</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515509" name="DLM1515509">EX 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515509" name="DLM1515509">Attributing interests in FIFs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515512" name="DLM1515512">EX 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515512" name="DLM1515512">Direct income interests in FIFs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515516" name="DLM1515516">EX 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515516" name="DLM1515516">Exemption for ASX-listed Australian companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515518" name="DLM1515518">EX 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515518" name="DLM1515518">Exemption for Australian unit trusts with adequate turnover or distributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515526" name="DLM1515526">EX 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515526" name="DLM1515526">Exemption for Australian regulated superannuation savings</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515528" name="DLM1515528">EX 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515528" name="DLM1515528">CFC rules exemption</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515530" name="DLM1515530">EX 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515530" name="DLM1515530">Exemption for interest in FIF resident in Australia</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515532" name="DLM1515532">EX 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515532" name="DLM1515532">Venture capital company emigrating to grey list country: 10-year exemption</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515534" name="DLM1515534">EX 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515534" name="DLM1515534">Grey list company owning New Zealand venture capital company: 10-year exemption</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1699205" name="DLM1699205">EX 37B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1699205" name="DLM1699205">Share in grey list company acquired under venture investment agreement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515537" name="DLM1515537">EX 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515537" name="DLM1515537">Exemptions for employee share schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515539" name="DLM1515539">EX 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515539" name="DLM1515539">Terminating exemption for grey list company with numerous New Zealand shareholders</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515542" name="DLM1515542">EX 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515542" name="DLM1515542">Foreign exchange control exemption</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515544" name="DLM1515544">EX 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515544" name="DLM1515544">Income interest of non-resident or transitional resident</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515546" name="DLM1515546">EX 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515546" name="DLM1515546">New resident’s accrued superannuation entitlement exemption</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6036663" name="DLM6036663">EX 42B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6036663" name="DLM6036663">Interests in foreign superannuation scheme other than FIF superannuation interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515551" name="DLM1515551">EX 43</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515551" name="DLM1515551">Non-resident’s pension or annuity exemption</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515553" name="DLM1515553">Calculation of FIF income or loss</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515554" name="DLM1515554">EX 44</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515554" name="DLM1515554">Five calculation methods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515556" name="DLM1515556">EX 45</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515556" name="DLM1515556">Exclusion of amounts of death benefit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515559" name="DLM1515559">EX 46</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515559" name="DLM1515559">Limits on choice of calculation methods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515561" name="DLM1515561">EX 47</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515561" name="DLM1515561">Method required for certain non-ordinary shares</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65342" name="LMS65342">EX 47B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65342" name="LMS65342">Method required for shares subject to certain returning share transfers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515563" name="DLM1515563">EX 48</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515563" name="DLM1515563">Default calculation method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515565" name="DLM1515565">EX 49</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515565" name="DLM1515565">Accounting profits method</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515572" name="DLM1515572">EX 50</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515572" name="DLM1515572">Attributable FIF income method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515581" name="DLM1515581">EX 51</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515581" name="DLM1515581">Comparative value method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6820007" name="DLM6820007">EX 52A</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6820007" name="DLM6820007">Fair dividend rate method: use of different forms</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515590" name="DLM1515590">EX 52</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515590" name="DLM1515590">Fair dividend rate annual method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515604" name="DLM1515604">EX 53</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515604" name="DLM1515604">Fair dividend rate periodic method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515625" name="DLM1515625">EX 54</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515625" name="DLM1515625">Fair dividend rate method and cost method: when periods affected by share reorganisations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515639" name="DLM1515639">EX 55</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515639" name="DLM1515639">Deemed rate of return method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515660" name="DLM1515660">EX 56</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515660" name="DLM1515660">Cost method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515681" name="DLM1515681">EX 57</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515681" name="DLM1515681">Conversion of foreign currency amounts: most methods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515684" name="DLM1515684">EX 58</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515684" name="DLM1515684">Additional FIF income or loss if CFC owns FIF</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515689" name="DLM1515689">Relationship with other provisions in Act</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515690" name="DLM1515690">EX 59</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515690" name="DLM1515690">Codes: comparative value method, deemed rate of return method, fair dividend rate method, and cost method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515692" name="DLM1515692">EX 60</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515692" name="DLM1515692">Top-up FIF income: deemed rate of return method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515697" name="DLM1515697">EX 61</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515697" name="DLM1515697">Top-up FIF income: 1 April 1993 uplift interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515702" name="DLM1515702">Changing calculation method</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515703" name="DLM1515703">EX 62</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515703" name="DLM1515703">Limits on changes of method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515705" name="DLM1515705">EX 63</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515705" name="DLM1515705">Consequences of changes in method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515707" name="DLM1515707">Cases of entry into and exit from FIF rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515708" name="DLM1515708">EX 64</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515708" name="DLM1515708">Migration of persons holding FIF interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515710" name="DLM1515710">EX 65</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515710" name="DLM1515710">Changes in application of FIF exemptions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515722" name="DLM1515722">EX 66</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515722" name="DLM1515722">Entities emigrating from New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2571414" name="DLM2571414">EX 66B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2571414" name="DLM2571414">Entities ceasing to be FIFs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515729" name="DLM1515729">EX 67</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515729" name="DLM1515729">FIF rules first applying to interest on or after 1 April 2007</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4465746" name="DLM4465746">EX 67B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4465746" name="DLM4465746">Revaluation of inherited interests in grey list companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515734" name="DLM1515734">Measurement of cost</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515735" name="DLM1515735">EX 68</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515735" name="DLM1515735">Measurement of cost</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515741" name="DLM1515741">Change of FIF’s balance date</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515742" name="DLM1515742">EX 69</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515742" name="DLM1515742">Change of FIF’s balance date</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515746" name="DLM1515746">Market value rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515747" name="DLM1515747">EX 70</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515747" name="DLM1515747">Market value of life policy and superannuation entitlements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515751" name="DLM1515751">EX 71</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515751" name="DLM1515751">Non-market transactions in FIF interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515753" name="DLM1515753">Commissioner’s default assessment power</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515754" name="DLM1515754">EX 72</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515754" name="DLM1515754">Commissioner’s default assessment power</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4884699" name="DLM4884699">Election relating to CFC or FIF</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4886000" name="DLM4886000">EX 73</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4886000" name="DLM4886000">Election that CFC not non-attributing active CFC or FIF not non-attributing active FIF</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515756" name="DLM1515756">Subpart EY—Life insurance rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515757" name="DLM1515757">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515758" name="DLM1515758">EY 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515758" name="DLM1515758">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515761" name="DLM1515761">EY 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515761" name="DLM1515761">Policyholder base</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515771" name="DLM1515771">EY 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515771" name="DLM1515771">Shareholder base</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515774" name="DLM1515774">EY 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515774" name="DLM1515774">Apportionment of income of particular source or nature, and of tax credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515776" name="DLM1515776">EY 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515776" name="DLM1515776">Part-year tax calculations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515778" name="DLM1515778">EY 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515778" name="DLM1515778">Actuarial advice and guidance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515780" name="DLM1515780">EY 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515780" name="DLM1515780">Meaning of claim</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515783" name="DLM1515783">EY 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515783" name="DLM1515783">Meaning of life insurance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515790" name="DLM1515790">EY 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515790" name="DLM1515790">Meaning of life insurance policy</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515794" name="DLM1515794">EY 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515794" name="DLM1515794">Meaning of life insurer</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515797" name="DLM1515797">EY 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515797" name="DLM1515797">Superannuation schemes providing life insurance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515800" name="DLM1515800">EY 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515800" name="DLM1515800">Meaning of life reinsurance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515807" name="DLM1515807">EY 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515807" name="DLM1515807">Meaning of life reinsurance policy</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515810" name="DLM1515810">EY 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515810" name="DLM1515810">Life insurance and life reinsurance: how sections relate</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3111441" name="DLM3111441">Policyholder base</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515814" name="DLM1515814">Non-participation policies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515815" name="DLM1515815">EY 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515815" name="DLM1515815">Policyholder base income: non-participation policies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515817" name="DLM1515817">EY 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515817" name="DLM1515817">Policyholder base allowable deductions: non-participation policies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219005" name="DLM7219005">EY 16B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219005" name="DLM7219005">Policyholder base allowable deductions: consideration for investment management services</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3111460" name="DLM3111460">Profit participation policies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515820" name="DLM1515820">EY 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515820" name="DLM1515820">Policyholder base income: profit participation policies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515823" name="DLM1515823">EY 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515823" name="DLM1515823">Policyholder base allowable deductions: profit participation policies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3111906" name="DLM3111906">Shareholder base</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3111907" name="DLM3111907">Non-participation policies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515835" name="DLM1515835">EY 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515835" name="DLM1515835">Shareholder base income: non-participation policies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219019" name="DLM7219019">EY 19B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219019" name="DLM7219019">Shareholder base income: consideration credited for investment management services</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515840" name="DLM1515840">EY 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515840" name="DLM1515840">Shareholder base allowable deductions: non-participation policies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112009" name="DLM3112009">Profit participation policies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515843" name="DLM1515843">EY 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515843" name="DLM1515843">Shareholder base income: profit participation policies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515846" name="DLM1515846">EY 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515846" name="DLM1515846">Shareholder base allowable deductions: profit participation policies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112026" name="DLM3112026">Non-participation policies: reserves</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515849" name="DLM1515849">EY 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515849" name="DLM1515849">Reserving amounts for life insurers: non-participation policies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515852" name="DLM1515852">EY 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515852" name="DLM1515852">Outstanding claims reserving amount: non-participation policies not annuities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515855" name="DLM1515855">EY 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515855" name="DLM1515855">Premium smoothing reserving amount: non-participation policies not annuities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515857" name="DLM1515857">EY 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515857" name="DLM1515857">Unearned premium reserving amount: non-participation policies not annuities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515860" name="DLM1515860">EY 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515860" name="DLM1515860">Capital guarantee reserving amount: non-participation policies not annuities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112042" name="DLM3112042">Shareholder base other profit: profit participation policies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515863" name="DLM1515863">EY 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515863" name="DLM1515863">Shareholder base other profit: profit participation policies that are existing business</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515880" name="DLM1515880">EY 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515880" name="DLM1515880">Shareholder base other profit: profit participation policies that are new business</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112062" name="DLM3112062">Transitional adjustments and annuities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515885" name="DLM1515885">EY 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515885" name="DLM1515885">Transitional adjustments: life risk</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515888" name="DLM1515888">EY 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515888" name="DLM1515888">Annuities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515891" name="DLM1515891">EY 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515891" name="DLM1515891">Mortality profit formula: when partial reinsurance exists</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515895" name="DLM1515895">EY 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515895" name="DLM1515895">Mortality profit formula: individual result may be negative only in some cases</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515898" name="DLM1515898">EY 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515898" name="DLM1515898">Mortality profit formula: negative result</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515901" name="DLM1515901">EY 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515901" name="DLM1515901">How discontinuance profit is calculated</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515903" name="DLM1515903">EY 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515903" name="DLM1515903">Discontinuance profit for income year</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515906" name="DLM1515906">EY 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515906" name="DLM1515906">Discontinuance profit formula (existing policies)</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515914" name="DLM1515914">EY 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515914" name="DLM1515914">Discontinuance profit formula (new policies)</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515922" name="DLM1515922">EY 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515922" name="DLM1515922">Discontinuance profit formula (existing policies): when partial reinsurance exists</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515925" name="DLM1515925">EY 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515925" name="DLM1515925">Discontinuance profit formula (new policies): when partial reinsurance exists</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515930" name="DLM1515930">EY 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515930" name="DLM1515930">Discontinuance profit formulas: individual result may never be negative</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515933" name="DLM1515933">EY 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515933" name="DLM1515933">How policyholder income is calculated</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515935" name="DLM1515935">EY 43</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515935" name="DLM1515935">Policyholder income formula</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1702339" name="DLM1702339">EY 43B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1702339" name="DLM1702339">Policyholder income formula: FDR adjustment</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1702347" name="DLM1702347">EY 43C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1702347" name="DLM1702347">Policyholder income formula: PILF adjustment</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515950" name="DLM1515950">EY 44</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515950" name="DLM1515950">Policyholder income formula: when partial reinsurance exists</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515958" name="DLM1515958">EY 45</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515958" name="DLM1515958">Policyholder income formula: when life insurance business transferred</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515963" name="DLM1515963">EY 46</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515963" name="DLM1515963">Income from disposal of property</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515965" name="DLM1515965">EY 47</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515965" name="DLM1515965">Deductions for disposal of property</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515967" name="DLM1515967">Non-resident life insurers</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515968" name="DLM1515968">EY 48</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515968" name="DLM1515968">Non-resident life insurers with life insurance policies in New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515970" name="DLM1515970">EY 49</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515970" name="DLM1515970">Non-resident life insurer becoming resident</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515972" name="DLM1515972">Subpart EZ—Terminating provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515973" name="DLM1515973">Life insurance</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515974" name="DLM1515974">EZ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515974" name="DLM1515974">Life insurers acquiring property before 1 April 1988</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515981" name="DLM1515981">EZ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515981" name="DLM1515981">Deductions for disposal of property: 1982–83 and 1989–90 income years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515983" name="DLM1515983">Petroleum mining</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515984" name="DLM1515984">EZ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515984" name="DLM1515984">Petroleum development expenditure from 1 October 1990 to 15 December 1991</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515986" name="DLM1515986">Livestock</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515987" name="DLM1515987">EZ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515987" name="DLM1515987">Valuation of livestock bailed or leased as at 2 September 1992</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS481604" name="LMS481604">EZ 4B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS481604" name="LMS481604">Cattle destroyed because of Mycoplasma bovis: spreading</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515990" name="DLM1515990">EZ 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515990" name="DLM1515990">Reduction: bloodstock not previously used for breeding in New Zealand: pre-1 August 2006</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515999" name="DLM1515999">EZ 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1515999" name="DLM1515999">Reduction: broodmare previously used for breeding in New Zealand: pre-1 August 2006</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178849" name="LMS178849">EZ 6B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178849" name="LMS178849">National minimum price threshold for 2019 calendar year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516007" name="DLM1516007">Patent rights</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516008" name="DLM1516008">EZ 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516008" name="DLM1516008">Acquiring patent rights before 1 April 1993</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516010" name="DLM1516010">Leases of land</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516011" name="DLM1516011">EZ 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516011" name="DLM1516011">Premium paid on land leased before 1 April 1993</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516014" name="DLM1516014">Depreciation</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516015" name="DLM1516015">EZ 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516015" name="DLM1516015">Pool method for items accounted for by globo method for 1992–93 income year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516017" name="DLM1516017">EZ 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516017" name="DLM1516017">Pool items accounted for by globo method for 1992–93 income year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516022" name="DLM1516022">EZ 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516022" name="DLM1516022">Amounts of depreciation recovery income and depreciation loss for part business use up to 2004–05 income year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516024" name="DLM1516024">EZ 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516024" name="DLM1516024">Amount of depreciation loss for item acquired from associated person on or before 23 September 1997</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516027" name="DLM1516027">EZ 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516027" name="DLM1516027">Annual rate for item acquired on or after 1 April 1993 and before end of person’s 1994–95 income year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516029" name="DLM1516029">EZ 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516029" name="DLM1516029">Pre-1993 depreciation rate</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516035" name="DLM1516035">EZ 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516035" name="DLM1516035">Annual rate for excluded depreciable property: 1992–93 tax year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516040" name="DLM1516040">EZ 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516040" name="DLM1516040">Amount of depreciation loss for plant or machinery additional to section EZ 15 amount</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516042" name="DLM1516042">EZ 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516042" name="DLM1516042">Additional amount of depreciation loss: between 16 December 1991 and 1 April 1994</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516044" name="DLM1516044">EZ 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516044" name="DLM1516044">Section EZ 17 amount of depreciation loss when items transferred between companies in wholly-owned group before 1 April 1993</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516051" name="DLM1516051">EZ 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516051" name="DLM1516051">Section EZ 17 amount of depreciation loss when person previously exempt from tax acquires item</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516053" name="DLM1516053">EZ 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516053" name="DLM1516053">Adjusted tax value for software acquired before 1 April 1993</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516056" name="DLM1516056">EZ 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516056" name="DLM1516056">Sections EE 45 and EE 47: permanent removal: allowance before 1 April 1995</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516058" name="DLM1516058">EZ 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516058" name="DLM1516058">Base value and total deductions in section EE 56: before 1 April 1995</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516061" name="DLM1516061">EZ 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516061" name="DLM1516061">Economic rate for plant or equipment acquired before 1 April 2005 and buildings acquired before 19 May 2005</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7281588" name="DLM7281588">EZ 23BA</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7281588" name="DLM7281588">Aircraft acquired before 2017–18 income year: adjusted tax value, base value, reduced; total deductions increased</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4002466" name="DLM4002466">EZ 23B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4002466" name="DLM4002466">Property acquired after depreciable property affected by Canterbury earthquakes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5988923" name="DLM5988923">EZ 23BB</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5988923" name="DLM5988923">Interest in property acquired after depreciable property affected by Canterbury earthquakes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219073" name="DLM7219073">EZ 23BC</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219073" name="DLM7219073">Property acquired after depreciable property affected by Hurunui/Kaikōura earthquakes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS680752" name="LMS680752">EZ 23BD</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS680752" name="LMS680752">Loss on disposal of grandparented structure</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952920" name="LMS952920">EZ 23BE</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952920" name="LMS952920">Property acquired after depreciable property affected by North Island flooding events</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4886620" name="DLM4886620">EZ 23C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4886620" name="DLM4886620">Insurance for Canterbury earthquake damage of property: treatment as disposal and reacquisition</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4886631" name="DLM4886631">EZ 23D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4886631" name="DLM4886631">Insurance for Canterbury earthquake damage of property: limit on depreciation recovery income</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4886648" name="DLM4886648">EZ 23E</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4886648" name="DLM4886648">Item treated as available for use if access restricted due to Canterbury earthquake</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4886654" name="DLM4886654">EZ 23F</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4886654" name="DLM4886654">Insurance for Canterbury earthquake damage causing disposal: optional timing rule for income, deductions</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4886672" name="DLM4886672">EZ 23G</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4886672" name="DLM4886672">Insurance for repairs of Canterbury earthquake damage: optional timing rule for income, deductions</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516068" name="DLM1516068">Definitions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516069" name="DLM1516069">EZ 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516069" name="DLM1516069">Meaning of new asset</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516072" name="DLM1516072">EZ 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516072" name="DLM1516072">Meaning of New Zealand-new asset</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516075" name="DLM1516075">EZ 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516075" name="DLM1516075">Meaning of qualifying capital value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516085" name="DLM1516085">EZ 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516085" name="DLM1516085">Meaning of qualifying improvement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516089" name="DLM1516089">EZ 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516089" name="DLM1516089">Meaning of qualifying asset</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516092" name="DLM1516092">Accident insurance</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516093" name="DLM1516093">EZ 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516093" name="DLM1516093">Private insurers under Accident Insurance Act 1998</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516097" name="DLM1516097">EZ 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516097" name="DLM1516097">Base premium for 1998–99 premium year under Accident Insurance Act 1998</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516101" name="DLM1516101">Controlled foreign company and foreign investment fund rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516102" name="DLM1516102">EZ 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516102" name="DLM1516102">Disclosure restrictions on grey list CFCs before 2011–12</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516104" name="DLM1516104">EZ 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516104" name="DLM1516104">Terminating exemption for grey list FIF investing in Australasian listed equities</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1702731" name="DLM1702731">EZ 32B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1702731" name="DLM1702731">Transitional rule for IFRS reporting</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4002496" name="DLM4002496">EZ 32C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4002496" name="DLM4002496">Treatment in section EX 20C of currency effects on CFC’s borrowing</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4886688" name="DLM4886688">EZ 32D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4886688" name="DLM4886688">Value of asset fraction: CFC with excessive debt funding and loan entered before 21 June 2012</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4886698" name="DLM4886698">EZ 32E</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4886698" name="DLM4886698">Change in section EX 20B for income of CFC insurer: interest on terminal tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6031269" name="DLM6031269">EZ 32F</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6031269" name="DLM6031269">Applicable accounting standard for section EX 21E: former generally accepted accounting practice without IFRS</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6765511" name="DLM6765511">EZ 32G</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6765511" name="DLM6765511">Person deriving pension from foreign superannuation scheme and returning as income before 1 April 2014</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516107" name="DLM1516107">Old financial arrangements rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516108" name="DLM1516108">EZ 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516108" name="DLM1516108">Application of old financial arrangements rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516109" name="DLM1516109">EZ 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516109" name="DLM1516109">Election to apply financial arrangements rules in subpart EW</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516110" name="DLM1516110">EZ 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516110" name="DLM1516110">Accruals in relation to income and expenditure in respect of financial arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516112" name="DLM1516112">EZ 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516112" name="DLM1516112">Excepted financial arrangement that is part of financial arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516113" name="DLM1516113">EZ 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516113" name="DLM1516113">Cash basis holder</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516116" name="DLM1516116">EZ 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516116" name="DLM1516116">Income and expenditure where financial arrangement redeemed or disposed of</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516123" name="DLM1516123">EZ 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516123" name="DLM1516123">Forgiveness of debt</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516127" name="DLM1516127">EZ 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516127" name="DLM1516127">Accrued income written off</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516128" name="DLM1516128">EZ 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516128" name="DLM1516128">Disposal of debt to associate of debtor</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516129" name="DLM1516129">EZ 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516129" name="DLM1516129">Post facto adjustment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516130" name="DLM1516130">EZ 43</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516130" name="DLM1516130">Variable principal debt instruments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516131" name="DLM1516131">EZ 44</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516131" name="DLM1516131">Relationship with rest of Act</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516132" name="DLM1516132">EZ 45</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516132" name="DLM1516132">Application of old financial arrangements rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516133" name="DLM1516133">EZ 46</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516133" name="DLM1516133">Election to treat short term trade credit as financial arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516134" name="DLM1516134">EZ 47</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516134" name="DLM1516134">Election to continue to treat certain excepted financial arrangements as financial arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516137" name="DLM1516137">EZ 48</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516137" name="DLM1516137">Definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516233" name="DLM1516233">EZ 49</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516233" name="DLM1516233">Determination of core acquisition price where consideration for property denominated in foreign currency</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516238" name="DLM1516238">EZ 50</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516238" name="DLM1516238">Rules for non-market transactions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516239" name="DLM1516239">EZ 51</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516239" name="DLM1516239">Transitional adjustment when changing to financial arrangements rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516249" name="DLM1516249">EZ 52</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516249" name="DLM1516249">References to new rules include old rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2573110" name="DLM2573110">EZ 52B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2573110" name="DLM2573110">Consistency of use of IFRS method: Determination G3 change allowed</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3282600" name="DLM3282600">EZ 52C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3282600" name="DLM3282600">Change of spreading method: Determination G22 to Determination G22A</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3282602" name="DLM3282602">EZ 52D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3282602" name="DLM3282602">Base price adjustment: financial arrangements to which Determination G22 and Determination G22A applied</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112407" name="DLM3112407">Life insurance transitional adjustment: expected death strain</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112408" name="DLM3112408">Expected death strain formulas</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112409" name="DLM3112409">EZ 53</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112409" name="DLM3112409">How expected death strain is calculated</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112411" name="DLM3112411">EZ 54</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112411" name="DLM3112411">Expected death strain formulas</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112415" name="DLM3112415">EZ 55</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112415" name="DLM3112415">Expected death strain formulas: option when more than 1 life insured</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112417" name="DLM3112417">EZ 56</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112417" name="DLM3112417">Expected death strain formula (life): when annuity payable on death</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112419" name="DLM3112419">EZ 57</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112419" name="DLM3112419">Expected death strain formulas: when annuity payable on survival to date or age specified in policy</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112421" name="DLM3112421">EZ 58</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112421" name="DLM3112421">Expected death strain formula (life): when partial reinsurance exists</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112423" name="DLM3112423">Actuarial reserves</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112424" name="DLM3112424">EZ 59</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112424" name="DLM3112424">Meaning of actuarial reserves</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112429" name="DLM3112429">EZ 60</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112429" name="DLM3112429">Actuarial reserves: calculation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112431" name="DLM3112431">Entry to new life insurance regime: transitional and miscellaneous provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112432" name="DLM3112432">EZ 61</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112432" name="DLM3112432">Allowance for cancelled amount: spreading</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112435" name="DLM3112435">EZ 62</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3112435" name="DLM3112435">Reinsurance transition: life financial reinsurance may be life reinsurance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3066600" name="DLM3066600">EZ 63</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3066600" name="DLM3066600">Disposal and acquisition upon entry</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5505260" name="DLM5505260">Restructuring under New Zealand Railways Corporation Restructuring Act 1990</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5505261" name="DLM5505261">EZ 64</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5505261" name="DLM5505261">New Zealand Railways Corporation restructure: purpose and initial amounts for tax purposes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5505263" name="DLM5505263">EZ 65</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5505263" name="DLM5505263">Expenditure or loss incurred, and amounts derived</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5505265" name="DLM5505265">EZ 66</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5505265" name="DLM5505265">Prepayments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5505267" name="DLM5505267">EZ 67</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5505267" name="DLM5505267">Leased assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5505269" name="DLM5505269">EZ 68</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5505269" name="DLM5505269">Definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6036669" name="DLM6036669">IFRS financial reporting method</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6036670" name="DLM6036670">EZ 69</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6036670" name="DLM6036670">IFRS financial reporting method: interest-free and low-interest loans</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6766800" name="DLM6766800">EZ 69B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6766800" name="DLM6766800">IFRS financial reporting method: equity or other comprehensive income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6820045" name="DLM6820045">Damage from Canterbury earthquakes</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6820046" name="DLM6820046">EZ 70</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6820046" name="DLM6820046">Insurance for Canterbury earthquake damage of property: treatment as disposal and reacquisition</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6820048" name="DLM6820048">EZ 71</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6820048" name="DLM6820048">Insurance for Canterbury earthquake damage of property: limit on depreciation recovery income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6820050" name="DLM6820050">EZ 72</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6820050" name="DLM6820050">Item treated as available for use if access restricted due to Canterbury earthquake</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6820052" name="DLM6820052">EZ 73</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6820052" name="DLM6820052">Insurance for Canterbury earthquake damage causing disposal: optional timing rule for income, deductions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6820054" name="DLM6820054">EZ 74</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6820054" name="DLM6820054">Insurance for repairs of Canterbury earthquake damage: optional timing rule for income, deductions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6199527" name="DLM6199527">EZ 75</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6199527" name="DLM6199527">Consideration for property or services: IFRS foreign ASAPs before 2014–15 income year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6199529" name="DLM6199529">EZ 76</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6199529" name="DLM6199529">Consideration for property or services: non-IFRS foreign ASAPs before 2014–15 income year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6199555" name="DLM6199555">EZ 77</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6199555" name="DLM6199555">Substituting debentures repeal: transitional rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219606" name="DLM7219606">Damage from Hurunui/Kaikōura earthquakes</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219607" name="DLM7219607">EZ 78</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219607" name="DLM7219607">Insurance for Hurunui/Kaikōura earthquake damage of property: treatment as disposal and reacquisition</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219609" name="DLM7219609">EZ 79</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219609" name="DLM7219609">Insurance for Hurunui/Kaikōura earthquake damage of property: limit on depreciation recovery income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS481611" name="LMS481611">Income equalisation schemes</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS484606" name="LMS484606">EZ 80</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS484606" name="LMS484606">Refund of excess deposit in main income equalisation account as consequence of election under section EZ 4B</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS484614" name="LMS484614">EZ 81</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS484614" name="LMS484614">Refund of excess deposit in adverse event income equalisation account as consequence of election under section EZ 4B</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS179423" name="LMS179423">Adverse event income equalisation accounts</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS179935" name="LMS179935">EZ 82</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS179935" name="LMS179935">Transfers of deposits when adverse event income equalisation accounts abolished</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952966" name="LMS952966">Damage from North Island flooding events</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952991" name="LMS952991">EZ 83</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952991" name="LMS952991">Insurance for damage of property caused by North Island flooding events: treatment as disposal and reacquisition</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952993" name="LMS952993">EZ 84</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952993" name="LMS952993">Insurance for damage of property caused by North Island flooding events: limit on depreciation recovery income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952995" name="LMS952995">EZ 85</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952995" name="LMS952995">Item treated as available for use if access restricted due to North Island flooding events</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952997" name="LMS952997">EZ 86</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952997" name="LMS952997">Insurance for North Island flooding event damage causing disposal: optional timing rule for income, deductions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952999" name="LMS952999">EZ 87</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS952999" name="LMS952999">Insurance for repairs of North Island flooding event damage: optional timing rule for income, deductions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocPartLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516252" name="DLM1516252">Part F</a></div> <div class="tocPartHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516252" name="DLM1516252">Recharacterisation of certain transactions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516253" name="DLM1516253">Subpart FA—Recharacterisation of certain commercial arrangements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516254" name="DLM1516254">Introductory provision</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516255" name="DLM1516255">FA 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516255" name="DLM1516255">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516257" name="DLM1516257">Debentures and shares</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516258" name="DLM1516258">FA 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516258" name="DLM1516258">Recharacterisation of certain debentures</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2546227" name="DLM2546227">FA 2B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2546227" name="DLM2546227">Stapled debt securities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516263" name="DLM1516263">FA 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516263" name="DLM1516263">Recharacterisation of certain dividends: recovery of cost of shares held on revenue account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516265" name="DLM1516265">FA 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516265" name="DLM1516265">Recharacterisation of shareholder’s base: company reacquiring share</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516273" name="DLM1516273">Leases</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516274" name="DLM1516274">FA 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516274" name="DLM1516274">Assets acquired and disposed of after deduction of payments under lease</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516277" name="DLM1516277">Finance leases</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516278" name="DLM1516278">FA 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516278" name="DLM1516278">Recharacterisation of amounts derived under finance leases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516280" name="DLM1516280">FA 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516280" name="DLM1516280">Determining amount of loan</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516282" name="DLM1516282">FA 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516282" name="DLM1516282">Deductibility of expenditure under finance lease</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516284" name="DLM1516284">FA 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516284" name="DLM1516284">Treatment when lease ends: lessee acquiring asset</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516286" name="DLM1516286">FA 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516286" name="DLM1516286">Treatment when lease ends: lessor acquiring asset</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516292" name="DLM1516292">FA 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516292" name="DLM1516292">Adjustments for leases that become finance leases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1695906" name="DLM1695906">FA 11B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1695906" name="DLM1695906">Adjustments for certain operating leases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516300" name="DLM1516300">Hire purchase agreements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516301" name="DLM1516301">FA 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516301" name="DLM1516301">Recharacterisation of amounts derived under hire purchase agreements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516305" name="DLM1516305">FA 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516305" name="DLM1516305">Agreements recharacterised as sale with finance provided</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516307" name="DLM1516307">FA 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516307" name="DLM1516307">Deductibility of expenditure or loss under hire purchase agreement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516309" name="DLM1516309">FA 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516309" name="DLM1516309">Treatment when agreement ends: seller acquiring property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516315" name="DLM1516315">FA 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516315" name="DLM1516315">Treatment when agreement ends: when seller is cash basis person</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516320" name="DLM1516320">FA 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516320" name="DLM1516320">Treatment when agreement ends: when buyer is cash basis person</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516325" name="DLM1516325">FA 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516325" name="DLM1516325">Treatment of amounts paid in income years after agreement ends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516327" name="DLM1516327">Subpart FB—Transfers of relationship property</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516328" name="DLM1516328">FB 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516328" name="DLM1516328">When this subpart applies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6759410" name="DLM6759410">FB 1B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6759410" name="DLM6759410">Meaning of settlement of relationship property and property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6759417" name="DLM6759417">FB 1C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6759417" name="DLM6759417">Obligations for periods before and from transfer of property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516331" name="DLM1516331">FB 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516331" name="DLM1516331">Personal property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6663126" name="DLM6663126">FB 3A</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6663126" name="DLM6663126">Residential land</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516333" name="DLM1516333">FB 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516333" name="DLM1516333">Land acquired for certain purposes or under certain conditions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516335" name="DLM1516335">FB 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516335" name="DLM1516335">Land under scheme for major development or division</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516337" name="DLM1516337">FB 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516337" name="DLM1516337">Disposal of land</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516339" name="DLM1516339">FB 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516339" name="DLM1516339">Timber or right to take timber</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516341" name="DLM1516341">FB 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516341" name="DLM1516341">Land with standing timber</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516343" name="DLM1516343">FB 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516343" name="DLM1516343">Patent applications and patent rights</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516345" name="DLM1516345">FB 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516345" name="DLM1516345">Financial arrangements rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516347" name="DLM1516347">FB 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516347" name="DLM1516347">Continuity provisions: shares and options</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683710" name="DLM3683710">FB 10B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683710" name="DLM3683710">Look-through companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516349" name="DLM1516349">FB 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516349" name="DLM1516349">Pension payments to former employees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516351" name="DLM1516351">FB 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516351" name="DLM1516351">Pension payments to former partners</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516353" name="DLM1516353">FB 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516353" name="DLM1516353">Trading stock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516355" name="DLM1516355">FB 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516355" name="DLM1516355">Specified livestock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516357" name="DLM1516357">FB 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516357" name="DLM1516357">Specified livestock valued under herd scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516359" name="DLM1516359">FB 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516359" name="DLM1516359">Non-specified livestock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516361" name="DLM1516361">FB 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516361" name="DLM1516361">High-priced livestock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516363" name="DLM1516363">FB 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516363" name="DLM1516363">Bloodstock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516365" name="DLM1516365">FB 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516365" name="DLM1516365">Leased assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516368" name="DLM1516368">FB 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516368" name="DLM1516368">Mining assets</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516370" name="DLM1516370">FB 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516370" name="DLM1516370">Depreciable property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516372" name="DLM1516372">Subpart FC—Distribution, transmission, and gifts of property</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516373" name="DLM1516373">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516374" name="DLM1516374">FC 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516374" name="DLM1516374">Disposals to which this subpart applies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516380" name="DLM1516380">FC 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516380" name="DLM1516380">Transfer at market value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516382" name="DLM1516382">Exceptions for property transferred on death of person</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516383" name="DLM1516383">FC 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516383" name="DLM1516383">Property transferred to spouse, civil union partner, or de facto partner</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516385" name="DLM1516385">FC 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516385" name="DLM1516385">Property transferred to charities or to close relatives and others</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516387" name="DLM1516387">FC 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516387" name="DLM1516387">Land transferred to close relatives</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516389" name="DLM1516389">FC 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516389" name="DLM1516389">Forestry assets transferred to close relatives</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516392" name="DLM1516392">FC 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516392" name="DLM1516392">Transfer of prepaid property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516394" name="DLM1516394">FC 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516394" name="DLM1516394">Transfer of certain financial arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6663140" name="DLM6663140">FC 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6663140" name="DLM6663140">Residential land transferred to executor, administrator, or beneficiary on death of person</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS693118" name="LMS693118">Exceptions for residential land transferred to trustees of certain trusts or other entities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS694002" name="LMS694002">FC 9B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS694002" name="LMS694002">Residential land: certain transferors</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS694004" name="LMS694004">FC 9C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS694004" name="LMS694004">Residential land: certain recipients</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS694006" name="LMS694006">FC 9D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS694006" name="LMS694006">Residential land: certain recipients of Treaty of Waitangi land</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219647" name="DLM7219647">Bankruptcy or insolvency of person under Insolvency Act 2006</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219648" name="DLM7219648">FC 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219648" name="DLM7219648">Transfers from person to Official Assignee under Insolvency Act 2006</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS974738" name="LMS974738">Subpart FD—Rollover relief from the bright-line test</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS974731" name="LMS974731">FD 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS974731" name="LMS974731">Relief from bright-line test for transfers between associated persons</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS974735" name="LMS974735">FD 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS974735" name="LMS974735">Relief from bright-line test for Māori rollover trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS974737" name="LMS974737">FD 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS974737" name="LMS974737">Certain transfers of residential land included in settlement of claim under Treaty of Waitangi</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516396" name="DLM1516396">Subpart FE—Interest apportionment on thin capitalisation</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516397" name="DLM1516397">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516398" name="DLM1516398">FE 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516398" name="DLM1516398">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516400" name="DLM1516400">FE 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516400" name="DLM1516400">When this subpart applies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516402" name="DLM1516402">FE 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516402" name="DLM1516402">Interest apportionment for individuals</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516404" name="DLM1516404">FE 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516404" name="DLM1516404">Some definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65370" name="LMS65370">FE 4B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65370" name="LMS65370">Meaning of public project asset, public project debt, and public project participant debt</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516412" name="DLM1516412">Interest apportionment rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516413" name="DLM1516413">FE 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516413" name="DLM1516413">Thresholds for application of interest apportionment rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516415" name="DLM1516415">FE 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516415" name="DLM1516415">Apportionment of interest by excess debt entity</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4469875" name="DLM4469875">FE 6B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4469875" name="DLM4469875">Alternative apportionment of interest by some excess debt entities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516424" name="DLM1516424">FE 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516424" name="DLM1516424">Apportionment of interest by reporting bank</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65745" name="LMS65745">FE 7B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65745" name="LMS65745">Interest on public project debt for certain excess debt entities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516435" name="DLM1516435">FE 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516435" name="DLM1516435">Measurement dates</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516437" name="DLM1516437">FE 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516437" name="DLM1516437">Elections</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516439" name="DLM1516439">FE 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516439" name="DLM1516439">Currency</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516441" name="DLM1516441">FE 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516441" name="DLM1516441">Disregarded increases or decreases in value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516443" name="DLM1516443">Calculations</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516444" name="DLM1516444">FE 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516444" name="DLM1516444">Calculation of debt percentages</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4469891" name="DLM4469891">FE 12B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4469891" name="DLM4469891">Calculations for group for test and apportionment using interest-income ratio</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516446" name="DLM1516446">FE 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516446" name="DLM1516446">Financial arrangements entered into with persons outside group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516449" name="DLM1516449">Debt percentage of New Zealand group</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516450" name="DLM1516450">FE 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516450" name="DLM1516450">Consolidation of debts and assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516452" name="DLM1516452">FE 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516452" name="DLM1516452">Total group debt</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516455" name="DLM1516455">FE 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516455" name="DLM1516455">Total group assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65792" name="LMS65792">FE 16B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65792" name="LMS65792">Total group non-debt liabilities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516458" name="DLM1516458">Debt percentage of worldwide group</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516459" name="DLM1516459">FE 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516459" name="DLM1516459">Consolidation of debts and assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516461" name="DLM1516461">FE 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516461" name="DLM1516461">Measurement of debts and assets of worldwide group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516463" name="DLM1516463">New Zealand banking group</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516464" name="DLM1516464">FE 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516464" name="DLM1516464">Banking group’s equity threshold</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516469" name="DLM1516469">FE 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516469" name="DLM1516469">Financial value and regulatory value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516473" name="DLM1516473">FE 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516473" name="DLM1516473">Banking group’s New Zealand net equity</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516488" name="DLM1516488">FE 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516488" name="DLM1516488">Notional offshore investment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516497" name="DLM1516497">FE 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516497" name="DLM1516497">Banking group’s funding debt</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516505" name="DLM1516505">FE 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516505" name="DLM1516505">Regulations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516507" name="DLM1516507">Determining membership of groups</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516508" name="DLM1516508">New Zealand group</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516509" name="DLM1516509">FE 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516509" name="DLM1516509">New Zealand group for excess debt entity that is a company or non-resident owning body</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516511" name="DLM1516511">FE 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516511" name="DLM1516511">Identifying New Zealand parent</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516515" name="DLM1516515">FE 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516515" name="DLM1516515">Establishing companies under parent’s control</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516517" name="DLM1516517">FE 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516517" name="DLM1516517">Identifying members of New Zealand group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516520" name="DLM1516520">FE 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516520" name="DLM1516520">Combining New Zealand groups owned by natural persons and trustees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516522" name="DLM1516522">FE 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516522" name="DLM1516522">Ownership interests in companies outside New Zealand group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516526" name="DLM1516526">Worldwide group</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516527" name="DLM1516527">FE 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516527" name="DLM1516527">Worldwide group for corporate excess debt entity if not excess debt outbound company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2553315" name="DLM2553315">FE 31B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2553315" name="DLM2553315">Worldwide group for excess debt outbound companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2553317" name="DLM2553317">FE 31C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2553317" name="DLM2553317">CFCs in worldwide group for natural persons or trustees described in section FE 2(1)(g)</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6441801" name="DLM6441801">FE 31D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6441801" name="DLM6441801">Worldwide group for entity controlled by non-resident owning body or trustee</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516529" name="DLM1516529">FE 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516529" name="DLM1516529">Joint venture parties</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516532" name="DLM1516532">New Zealand banking group</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516533" name="DLM1516533">FE 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516533" name="DLM1516533">New Zealand banking group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516535" name="DLM1516535">FE 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516535" name="DLM1516535">Identifying ultimate parent</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516537" name="DLM1516537">FE 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516537" name="DLM1516537">Persons who may be excluded from banking groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516539" name="DLM1516539">FE 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516539" name="DLM1516539">Identifying members of New Zealand banking group in usual case</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4471954" name="DLM4471954">FE 36B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4471954" name="DLM4471954">Identifying members of New Zealand banking group: Crown-owned, no interest apportionment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516541" name="DLM1516541">FE 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516541" name="DLM1516541">Reporting bank for New Zealand banking group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516543" name="DLM1516543">Measuring ownership interests in companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516544" name="DLM1516544">FE 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516544" name="DLM1516544">Measuring ownership interests in companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516546" name="DLM1516546">FE 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516546" name="DLM1516546">Direct ownership interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516548" name="DLM1516548">FE 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516548" name="DLM1516548">Tiered ownership interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516552" name="DLM1516552">FE 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516552" name="DLM1516552">Treatment of associated persons’ interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516554" name="DLM1516554">Subpart FF—Interest apportionment for conduit investment</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516555" name="DLM1516555">Introductory provisions</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516556" name="DLM1516556">FF 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516556" name="DLM1516556">What this subpart does</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516559" name="DLM1516559">FF 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516559" name="DLM1516559">When interest apportionment rule applies</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516562" name="DLM1516562">FF 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516562" name="DLM1516562">Steps required to determine treatment of excessive interest expenditure</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516564" name="DLM1516564">Interest apportionment rule</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516565" name="DLM1516565">FF 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516565" name="DLM1516565">Threshold for application of interest apportionment rule</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516568" name="DLM1516568">FF 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516568" name="DLM1516568">Determination of excess amount of interest expenditure of group</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516575" name="DLM1516575">FF 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516575" name="DLM1516575">Conduit tax relief</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516589" name="DLM1516589">FF 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516589" name="DLM1516589">Surplus to foreign dividends</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516604" name="DLM1516604">Membership and debt percentages of foreign groups</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516605" name="DLM1516605">FF 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516605" name="DLM1516605">Identifying members of foreign groups</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516607" name="DLM1516607">FF 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516607" name="DLM1516607">Calculating debt percentage of New Zealand foreign groups</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516613" name="DLM1516613">FF 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516613" name="DLM1516613">Calculating debt percentage of consolidated foreign groups</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516615" name="DLM1516615">FF 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516615" name="DLM1516615">Changes in foreign group membership</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219699" name="DLM7219699">Subpart FG—Treatment of notional loans to New Zealand branches of foreign banks</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219800" name="DLM7219800">FG 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219800" name="DLM7219800">When this subpart applies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219803" name="DLM7219803">FG 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219803" name="DLM7219803">Notional loans</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219805" name="DLM7219805">FG 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7219805" name="DLM7219805">Notional interest</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65879" name="LMS65879">Subpart FH—Hybrid and branch mismatches of deductions and income from multi-jurisdictional arrangements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65818" name="LMS65818">FH 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65818" name="LMS65818">Subpart implements OECD recommendations for domestic law</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65820" name="LMS65820">FH 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65820" name="LMS65820">Order of application of provisions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65823" name="LMS65823">FH 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65823" name="LMS65823">Payments under financial instruments producing deduction without income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65825" name="LMS65825">FH 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65825" name="LMS65825">Receipts under financial instruments producing deduction without income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65827" name="LMS65827">FH 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65827" name="LMS65827">Payments by New Zealand resident or New Zealand deducting branch producing deduction without income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS329837" name="LMS329837">FH 5B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS329837" name="LMS329837">Exception: when payee group not allowed deductions for supplies as prerequisites for payer supplies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65829" name="LMS65829">FH 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65829" name="LMS65829">Receipts from non-resident or foreign deducting branch producing deduction without income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65831" name="LMS65831">FH 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65831" name="LMS65831">Payments to person outside New Zealand producing deduction without income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65833" name="LMS65833">FH 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65833" name="LMS65833">Expenditure or loss through hybrid entity or foreign deducting branch producing double deduction without double income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65835" name="LMS65835">FH 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65835" name="LMS65835">Expenditure or loss of hybrid entity, or non-resident through deducting branch, producing double deduction without double income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65837" name="LMS65837">FH 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65837" name="LMS65837">Expenditure or loss of dual resident company producing double deduction without double income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65839" name="LMS65839">FH 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65839" name="LMS65839">Residents, or non-residents with deducting branches, having expenditure funding overseas hybrid mismatches</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65842" name="LMS65842">FH 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65842" name="LMS65842">Offset of mismatch amounts against surplus assessable income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65844" name="LMS65844">FH 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65844" name="LMS65844">Election by borrower under financial arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65846" name="LMS65846">FH 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65846" name="LMS65846">Irrevocable election by owner of hybrid entity</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65878" name="LMS65878">FH 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65878" name="LMS65878">Definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516617" name="DLM1516617">Subpart FL—Emigration of resident companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516618" name="DLM1516618">FL 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516618" name="DLM1516618">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516621" name="DLM1516621">FL 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516621" name="DLM1516621">Treatment of companies that become non-resident and their shareholders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS835743" name="LMS835743">FL 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS835743" name="LMS835743">Treatment of companies that start being treated as non-resident and their shareholders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516623" name="DLM1516623">Subpart FM—Consolidated groups of companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516624" name="DLM1516624">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516625" name="DLM1516625">FM 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516625" name="DLM1516625">What this subpart applies to</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516627" name="DLM1516627">FM 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516627" name="DLM1516627">Consolidation rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516630" name="DLM1516630">FM 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516630" name="DLM1516630">Liability of consolidated groups and group companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516632" name="DLM1516632">FM 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516632" name="DLM1516632">Limiting joint and several liability of group companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516634" name="DLM1516634">FM 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516634" name="DLM1516634">Liability when company leaves consolidated group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516636" name="DLM1516636">FM 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516636" name="DLM1516636">Some general rules for treatment of consolidated groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516638" name="DLM1516638">Calculating taxable income for consolidated group returns</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516639" name="DLM1516639">Accounting generally</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516640" name="DLM1516640">FM 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516640" name="DLM1516640">Treatment of amounts derived or expenditure incurred</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516642" name="DLM1516642">FM 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516642" name="DLM1516642">Transactions between group companies: income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516644" name="DLM1516644">FM 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516644" name="DLM1516644">Amounts that are company’s income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516646" name="DLM1516646">FM 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516646" name="DLM1516646">Expenditure: intra-group transactions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516648" name="DLM1516648">FM 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516648" name="DLM1516648">Expenditure: nexus with income derivation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516650" name="DLM1516650">FM 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516650" name="DLM1516650">Expenditure when deduction would be denied to consolidated group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516652" name="DLM1516652">FM 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516652" name="DLM1516652">Capital expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516654" name="DLM1516654">FM 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516654" name="DLM1516654">Part-year financial statements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516656" name="DLM1516656">Accounting for particular property</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516657" name="DLM1516657">FM 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516657" name="DLM1516657">Amortising property and revenue account property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516661" name="DLM1516661">FM 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516661" name="DLM1516661">Land or business: certain farming or forestry expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516665" name="DLM1516665">FM 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516665" name="DLM1516665">Trading stock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516669" name="DLM1516669">FM 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516669" name="DLM1516669">Financial arrangements: transfer from company A to company B</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516673" name="DLM1516673">FM 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516673" name="DLM1516673">Financial arrangements: transfer for fair and reasonable consideration</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516677" name="DLM1516677">FM 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516677" name="DLM1516677">Financial arrangements: transfer at market value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516681" name="DLM1516681">FM 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516681" name="DLM1516681">Property transfers when companies leave consolidated groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516683" name="DLM1516683">FM 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516683" name="DLM1516683">Arrangements to avoid consolidation rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516685" name="DLM1516685">FM 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516685" name="DLM1516685">Arrangements for disposal of shares</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516690" name="DLM1516690">Treatment of foreign dividends</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516691" name="DLM1516691">FM 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516691" name="DLM1516691">General treatment of foreign dividends</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516693" name="DLM1516693">FM 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516693" name="DLM1516693">Reduction in payments for foreign dividends</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516695" name="DLM1516695">FM 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516695" name="DLM1516695">Using tax losses to pay FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516701" name="DLM1516701">FM 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516701" name="DLM1516701">Refunds of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516703" name="DLM1516703">FM 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516703" name="DLM1516703">Refund when consolidated group has loss</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516709" name="DLM1516709">FM 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516709" name="DLM1516709">Treatment of credit balance in consolidated group’s FDP account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516711" name="DLM1516711">FM 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516711" name="DLM1516711">Application of certain provisions to consolidated groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516713" name="DLM1516713">Membership of consolidated groups</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516714" name="DLM1516714">Eligibility and restrictions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516715" name="DLM1516715">FM 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516715" name="DLM1516715">Eligibility rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516717" name="DLM1516717">FM 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516717" name="DLM1516717">Restriction on membership of consolidated groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516719" name="DLM1516719">FM 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516719" name="DLM1516719">When membership is reduced</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516721" name="DLM1516721">Nominated companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516722" name="DLM1516722">FM 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516722" name="DLM1516722">Nominated companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516724" name="DLM1516724">Forming, joining, or leaving consolidated groups</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516725" name="DLM1516725">FM 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516725" name="DLM1516725">Forming consolidated group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516728" name="DLM1516728">FM 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516728" name="DLM1516728">Joining existing consolidated group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516730" name="DLM1516730">FM 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516730" name="DLM1516730">Leaving consolidated group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516732" name="DLM1516732">When membership starts and stops</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516733" name="DLM1516733">FM 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516733" name="DLM1516733">Notice requirements on forming or joining consolidated group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516736" name="DLM1516736">FM 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516736" name="DLM1516736">Choosing to leave consolidated group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516738" name="DLM1516738">FM 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516738" name="DLM1516738">Losing eligibility to be part of consolidated group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516740" name="DLM1516740">FM 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516740" name="DLM1516740">No nominated company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516742" name="DLM1516742">FM 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516742" name="DLM1516742">When company liquidated</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516744" name="DLM1516744">Subpart FN—Imputation groups of companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516745" name="DLM1516745">FN 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516745" name="DLM1516745">When this subpart applies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516747" name="DLM1516747">FN 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516747" name="DLM1516747">Imputation rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516750" name="DLM1516750">FN 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516750" name="DLM1516750">Liabilities of companies in imputation group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516752" name="DLM1516752">FN 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516752" name="DLM1516752">Eligibility rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516754" name="DLM1516754">FN 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516754" name="DLM1516754">Imputation groups with reduced numbers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516756" name="DLM1516756">FN 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516756" name="DLM1516756">Nominated companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516758" name="DLM1516758">FN 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516758" name="DLM1516758">Forming imputation groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516761" name="DLM1516761">FN 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516761" name="DLM1516761">Trans-Tasman imputation groups and resident imputation subgroups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516763" name="DLM1516763">FN 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516763" name="DLM1516763">Joining existing imputation group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516765" name="DLM1516765">FN 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516765" name="DLM1516765">When membership of imputation group ends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516767" name="DLM1516767">FN 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516767" name="DLM1516767">Company choosing to leave imputation group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516769" name="DLM1516769">FN 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516769" name="DLM1516769">Company no longer eligible or entitled to membership</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516771" name="DLM1516771">FN 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516771" name="DLM1516771">Imputation group with no nominated company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516773" name="DLM1516773">FN 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516773" name="DLM1516773">Effect of liquidation of company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516775" name="DLM1516775">Subpart FO—Amalgamation of companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516776" name="DLM1516776">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516777" name="DLM1516777">FO 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516777" name="DLM1516777">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516779" name="DLM1516779">FO 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516779" name="DLM1516779">Amalgamation rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516782" name="DLM1516782">FO 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516782" name="DLM1516782">Resident’s restricted amalgamations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516785" name="DLM1516785">FO 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516785" name="DLM1516785">Rights and obligations of amalgamated companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516787" name="DLM1516787">FO 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516787" name="DLM1516787">Amalgamations and remitted liabilities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516789" name="DLM1516789">Treatment of shares, income, expenditure, and bad debts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516790" name="DLM1516790">FO 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516790" name="DLM1516790">Cancellation of shares</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516794" name="DLM1516794">FO 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516794" name="DLM1516794">Income derived after amalgamation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516796" name="DLM1516796">FO 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516796" name="DLM1516796">Bad debts and expenditure or loss on resident’s restricted amalgamation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516798" name="DLM1516798">FO 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516798" name="DLM1516798">Unexpired portion of prepaid expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516800" name="DLM1516800">Property passing to amalgamated company on amalgamation</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516801" name="DLM1516801">FO 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516801" name="DLM1516801">When property passes on resident’s restricted amalgamation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516803" name="DLM1516803">FO 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516803" name="DLM1516803">When property passes on amalgamation other than resident’s restricted amalgamation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516805" name="DLM1516805">FO 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516805" name="DLM1516805">Financial arrangements: resident’s restricted amalgamation, companies in wholly-owned group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516807" name="DLM1516807">FO 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516807" name="DLM1516807">Financial arrangements: resident’s restricted amalgamation, calculation method unchanged</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516809" name="DLM1516809">FO 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516809" name="DLM1516809">Financial arrangements: resident’s restricted amalgamation, other cases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516811" name="DLM1516811">FO 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516811" name="DLM1516811">Financial arrangements: amalgamation other than resident’s restricted amalgamation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516813" name="DLM1516813">FO 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516813" name="DLM1516813">Amortising property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516815" name="DLM1516815">FO 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516815" name="DLM1516815">Land</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516817" name="DLM1516817">Treatment of financial arrangements between amalgamating companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516818" name="DLM1516818">FO 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516818" name="DLM1516818">When amalgamating companies are parties to financial arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516820" name="DLM1516820">FO 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516820" name="DLM1516820">Calculation of outstanding accrued balance: consideration for discharge</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516828" name="DLM1516828">FO 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516828" name="DLM1516828">Calculation of outstanding accrued balance: amounts remitted</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7282449" name="DLM7282449">FO 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7282449" name="DLM7282449">When amalgamating companies are parties to financial arrangements: economic groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516836" name="DLM1516836">Subpart FZ—Terminating provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516837" name="DLM1516837">Debentures</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516838" name="DLM1516838">FZ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516838" name="DLM1516838">Treatment of interest payable under debentures issued before certain date</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516840" name="DLM1516840">Leases</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516841" name="DLM1516841">FZ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516841" name="DLM1516841">Effect of specified lease on lessor and lessee</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516848" name="DLM1516848">FZ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516848" name="DLM1516848">Income of lessor under specified lease</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516854" name="DLM1516854">FZ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516854" name="DLM1516854">Deductions under specified leases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516856" name="DLM1516856">Relationship property</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516857" name="DLM1516857">FZ 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516857" name="DLM1516857">Commercial bills</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516859" name="DLM1516859">Estate property</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516860" name="DLM1516860">FZ 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516860" name="DLM1516860">Transitional valuation rule for estate property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4887820" name="DLM4887820">Earthquake-affected group property</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4887821" name="DLM4887821">FZ 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4887821" name="DLM4887821">Valuation of group assets: insurance proceeds from Canterbury earthquake</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS953427" name="LMS953427">Group property affected by North Island flooding events</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS953801" name="LMS953801">FZ 7B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS953801" name="LMS953801">Valuation of group assets: insurance proceeds from North Island flooding events</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65993" name="LMS65993">Interest apportionment rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66459" name="LMS66459">FZ 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66459" name="LMS66459">Transition period for amendments to interest apportionment rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS482807" name="LMS482807">Trading stock</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS484618" name="LMS484618">FZ 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS484618" name="LMS484618">Transfers of trading stock to non-associates, donee organisations, or public authorities</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocPartLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516862" name="DLM1516862">Part G</a></div> <div class="tocPartHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516862" name="DLM1516862">Avoidance and non-market transactions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516863" name="DLM1516863">Subpart GA—Avoidance: general</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516864" name="DLM1516864">GA 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516864" name="DLM1516864">Commissioner’s power to adjust</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516867" name="DLM1516867">GA 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516867" name="DLM1516867">Commissioner’s power to adjust: fringe benefit tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516869" name="DLM1516869">Subpart GB—Avoidance: specific</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516870" name="DLM1516870">Arrangements involving dividend stripping</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516871" name="DLM1516871">GB 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516871" name="DLM1516871">Arrangements involving dividend stripping</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516873" name="DLM1516873">Arrangements involving transfer pricing</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516874" name="DLM1516874">GB 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516874" name="DLM1516874">Arrangements involving transfer pricing</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516876" name="DLM1516876">Arrangements involving tax losses</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516877" name="DLM1516877">GB 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516877" name="DLM1516877">Arrangements for carrying forward loss balances: companies’ ownership</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS482911" name="LMS482911">GB 3BA</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS482911" name="LMS482911">Arrangements for carrying forward loss balances: companies’ business activities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS482913" name="LMS482913">GB 3BAB</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS482913" name="LMS482913">Arrangements to inject income into companies carrying forward loss balances</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS483091" name="LMS483091">GB 3BAC</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS483091" name="LMS483091">Arrangements to shift expenditure from companies carrying forward loss balances</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS346668" name="LMS346668">GB 3B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS346668" name="LMS346668">Arrangements for carrying back net losses: companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516880" name="DLM1516880">GB 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516880" name="DLM1516880">Arrangements for grouping tax losses: companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516883" name="DLM1516883">Arrangements to defeat continuity provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516884" name="DLM1516884">GB 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516884" name="DLM1516884">Arrangements involving trust beneficiaries</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516886" name="DLM1516886">Arrangements involving qualifying companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516887" name="DLM1516887">GB 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516887" name="DLM1516887">Arrangements involving qualifying companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516890" name="DLM1516890">Arrangements involving controlled foreign companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516891" name="DLM1516891">GB 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516891" name="DLM1516891">Arrangements involving CFC control interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516893" name="DLM1516893">GB 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516893" name="DLM1516893">Arrangements involving attributed repatriation from CFCs</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516898" name="DLM1516898">GB 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516898" name="DLM1516898">Temporary disposals of direct control or income interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516903" name="DLM1516903">GB 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516903" name="DLM1516903">Temporary acquisitions of direct control or income interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516908" name="DLM1516908">GB 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516908" name="DLM1516908">Temporary increases in totals for control interest categories</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516914" name="DLM1516914">GB 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516914" name="DLM1516914">Temporary reductions in totals for control interest categories</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516920" name="DLM1516920">GB 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516920" name="DLM1516920">When combination of changes reduces income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516927" name="DLM1516927">GB 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516927" name="DLM1516927">When combination of changes increases loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516934" name="DLM1516934">GB 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516934" name="DLM1516934">CFC income or loss: arrangements related to quarterly measurement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6820320" name="DLM6820320">GB 15BA</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6820320" name="DLM6820320">CFC income or loss: arrangements for inclusion of CFC in test group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2566600" name="DLM2566600">GB 15B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2566600" name="DLM2566600">Supplies affecting default test for non-attributing active CFC</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2566602" name="DLM2566602">GB 15C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2566602" name="DLM2566602">Arrangements related to accounting test for non-attributing active CFC</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516936" name="DLM1516936">Arrangements involving foreign investment funds</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516937" name="DLM1516937">GB 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516937" name="DLM1516937">FIF income or loss: arrangements for measurement day concessions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516939" name="DLM1516939">Arrangements involving film rights</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516940" name="DLM1516940">GB 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516940" name="DLM1516940">Excessive amounts for film rights or production expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516944" name="DLM1516944">GB 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516944" name="DLM1516944">Arrangements to acquire film rights or incur production expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516946" name="DLM1516946">GB 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516946" name="DLM1516946">When film production expenditure payments delayed or contingent</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516949" name="DLM1516949">Arrangements involving petroleum and mineral mining</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516950" name="DLM1516950">GB 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516950" name="DLM1516950">Arrangements involving petroleum and mineral mining</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516952" name="DLM1516952">Arrangements involving financial arrangements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516953" name="DLM1516953">GB 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516953" name="DLM1516953">Dealing that defeats intention of financial arrangements rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516955" name="DLM1516955">Arrangements involving trust beneficiary income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516956" name="DLM1516956">GB 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516956" name="DLM1516956">Arrangements involving trust beneficiary income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516958" name="DLM1516958">Excessive remuneration</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516959" name="DLM1516959">GB 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516959" name="DLM1516959">Excessive remuneration to relatives</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516961" name="DLM1516961">GB 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516961" name="DLM1516961">Exemption for genuine contracts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516963" name="DLM1516963">GB 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516963" name="DLM1516963">Close company remuneration to shareholders, directors, or relatives</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683713" name="DLM3683713">GB 25B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683713" name="DLM3683713">Excessive effective look-through interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516966" name="DLM1516966">Arrangements involving repatriation of commercial bills</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516967" name="DLM1516967">GB 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516967" name="DLM1516967">Arrangements involving repatriation of commercial bills</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516970" name="DLM1516970">Attribution rule for income from personal services</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516971" name="DLM1516971">GB 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516971" name="DLM1516971">Attribution rule for income from personal services</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516976" name="DLM1516976">GB 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516976" name="DLM1516976">Interpretation of terms used in section GB 27</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516979" name="DLM1516979">GB 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516979" name="DLM1516979">Attribution rule: calculation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516981" name="DLM1516981">Arrangements involving restrictive covenants</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516982" name="DLM1516982">GB 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516982" name="DLM1516982">Arrangements to avoid taxation of restrictive covenant payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516984" name="DLM1516984">Arrangements involving fringe benefit tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516985" name="DLM1516985">GB 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516985" name="DLM1516985">FBT arrangements: general</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516989" name="DLM1516989">GB 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516989" name="DLM1516989">Benefits provided to employee’s associates</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516991" name="DLM1516991">Arrangements involving depreciation loss</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516992" name="DLM1516992">GB 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516992" name="DLM1516992">Arrangements involving depreciation loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516994" name="DLM1516994">Arrangements involving imputation rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516995" name="DLM1516995">GB 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516995" name="DLM1516995">ICA arrangements for carrying amounts forward</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516997" name="DLM1516997">GB 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1516997" name="DLM1516997">Imputation arrangements to obtain tax advantage</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517000" name="DLM1517000">GB 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517000" name="DLM1517000">Reconstruction of imputation arrangements to obtain tax advantage</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517006" name="DLM1517006">GB 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517006" name="DLM1517006">Arrangements for payment of dividend by other companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517010" name="DLM1517010">GB 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517010" name="DLM1517010">When sections GB 35 to GB 37 apply to consolidated groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517012" name="DLM1517012">Arrangements involving foreign dividends</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517013" name="DLM1517013">GB 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517013" name="DLM1517013">FDP arrangements: general</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517015" name="DLM1517015">GB 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517015" name="DLM1517015">BETA arrangements for carrying amounts forward</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517017" name="DLM1517017">GB 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517017" name="DLM1517017">FDPA arrangements for carrying amounts forward</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517019" name="DLM1517019">Arrangements involving Maori authority credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517020" name="DLM1517020">GB 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517020" name="DLM1517020">Maori authority credit arrangements to obtain tax advantage</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517023" name="DLM1517023">GB 43</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517023" name="DLM1517023">Reconstruction of Maori authority credit arrangements to obtain tax advantage</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517029" name="DLM1517029">Arrangements involving tax credits for families</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517030" name="DLM1517030">GB 44</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517030" name="DLM1517030">Arrangements involving tax credits for families</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS976153" name="LMS976153">Arrangements involving FamilyBoost tax credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS976293" name="LMS976293">GB 44B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS976293" name="LMS976293">Arrangements involving FamilyBoost tax credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517033" name="DLM1517033">Arrangements involving money not at risk</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517034" name="DLM1517034">GB 45</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517034" name="DLM1517034">Arrangements involving money not at risk</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517046" name="DLM1517046">GB 46</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517046" name="DLM1517046">Deferral of surplus deductions from arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517054" name="DLM1517054">GB 47</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517054" name="DLM1517054">Calculation rules for sections GB 45 and GB 46</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517056" name="DLM1517056">GB 48</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517056" name="DLM1517056">Defined terms for sections GB 45 and GB 46</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517063" name="DLM1517063">Arrangements involving returning share transfers</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517064" name="DLM1517064">GB 49</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517064" name="DLM1517064">Arrangements involving returning share transfers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS93792" name="LMS93792">Arrangements involving employee share schemes</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS94117" name="LMS94117">GB 49B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS94117" name="LMS94117">Employee share schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1695716" name="DLM1695716">Arrangements involving partners and owners</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1695717" name="DLM1695717">GB 50</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1695717" name="DLM1695717">Arrangements involving partners and owners</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6442206" name="DLM6442206">Arrangements involving interest apportionment rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6442207" name="DLM6442207">GB 51</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6442207" name="DLM6442207">Proportionality between amount of debt and ownership interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66100" name="LMS66100">GB 51B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66100" name="LMS66100">Increases or decreases in value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6663156" name="DLM6663156">Arrangements involving residential land</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6663157" name="DLM6663157">GB 52</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6663157" name="DLM6663157">Arrangements involving residential land: companies’ shares</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6663160" name="DLM6663160">GB 53</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6663160" name="DLM6663160">Arrangements involving residential land: trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS680964" name="LMS680964">Interest incurred in relation to certain land</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS684939" name="LMS684939">GB 53B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS684939" name="LMS684939">Interposed residential property percentage: increases or decreases in value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS684941" name="LMS684941">GB 53C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS684941" name="LMS684941">On-lending at lower rate</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66105" name="LMS66105">Arrangements involving establishments and non-resident businesses</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66439" name="LMS66439">GB 54</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66439" name="LMS66439">Arrangements involving establishments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS192040" name="LMS192040">Arrangements involving tax credits for charitable or other public benefit gifts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS192378" name="LMS192378">GB 55</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS192378" name="LMS192378">Arrangements involving tax credits for charitable or other public benefit gifts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199214" name="LMS199214">Arrangements involving research and development tax credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199595" name="LMS199595">GB 56</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199595" name="LMS199595">Arrangements involving research and development tax credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517067" name="DLM1517067">Subpart GC—Market value substituted</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517068" name="DLM1517068">Disposals of trading stock or similar property</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517069" name="DLM1517069">GC 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517069" name="DLM1517069">Certain disposals of trading stock at below market value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517074" name="DLM1517074">GC 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517074" name="DLM1517074">Disposals of timber rights or standing timber</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517076" name="DLM1517076">GC 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517076" name="DLM1517076">Disposals by life insurers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3251800" name="DLM3251800">GC 3B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3251800" name="DLM3251800">Disposals of emissions units</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517078" name="DLM1517078">GC 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517078" name="DLM1517078">Disposals and acquisitions of FIF attributing interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1793800" name="DLM1793800">GC 4B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1793800" name="DLM1793800">Disposals of ETS units at below market value</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517080" name="DLM1517080">Leases</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517081" name="DLM1517081">GC 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517081" name="DLM1517081">Leases for inadequate rent</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517089" name="DLM1517089">Transfer pricing arrangements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517090" name="DLM1517090">GC 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517090" name="DLM1517090">Purpose and application of rules and nature of arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517093" name="DLM1517093">GC 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517093" name="DLM1517093">Excess amount payable by person</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517096" name="DLM1517096">GC 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517096" name="DLM1517096">Insufficient amount receivable by person</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517099" name="DLM1517099">GC 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517099" name="DLM1517099">Compensating arrangement: person paying less than arm’s length amount</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517103" name="DLM1517103">GC 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517103" name="DLM1517103">Compensating arrangement: person receiving more than arm’s length amount</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517107" name="DLM1517107">GC 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517107" name="DLM1517107">Applications for matching treatment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517110" name="DLM1517110">GC 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517110" name="DLM1517110">Effect on person’s withholding obligations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517112" name="DLM1517112">GC 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517112" name="DLM1517112">Calculation of arm’s length amounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517114" name="DLM1517114">GC 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517114" name="DLM1517114">Definitions for sections GC 6 to GC 13</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66309" name="LMS66309">Cross-border related borrowing</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66324" name="LMS66324">GC 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66324" name="LMS66324">Aspects of loan adjusted for application of sections</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66326" name="LMS66326">GC 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66326" name="LMS66326">Credit rating of borrower: other than insuring or lending person</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66328" name="LMS66328">GC 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66328" name="LMS66328">Credit rating of borrower: insuring or lending person</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66331" name="LMS66331">GC 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66331" name="LMS66331">Loan features disregarded by rules for transfer pricing arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66333" name="LMS66333">GC 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS66333" name="LMS66333">Sections GC 15 to GC 18 and financial arrangements entered before application period</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS519598" name="LMS519598">Purchase price allocation</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS519816" name="LMS519816">GC 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS519816" name="LMS519816">Effect of purchase price allocation agreement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS519623" name="LMS519623">GC 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS519623" name="LMS519623">Purchase price allocation required: no agreement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517122" name="DLM1517122">Subpart GZ—Terminating provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517123" name="DLM1517123">GZ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517123" name="DLM1517123">Limitation on section GB 20: petroleum and mineral mining arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2566692" name="DLM2566692">GZ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2566692" name="DLM2566692">Arrangements involving cancellation of conduit tax relief credits</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3825903" name="DLM3825903">GZ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3825903" name="DLM3825903">Donations of trading stock for relief of Canterbury earthquakes</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS483809" name="LMS483809">GZ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS483809" name="LMS483809">Disposals of trading stock to donee organisations or public authorities</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS483812" name="LMS483812">GZ 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS483812" name="LMS483812">Disposals of trading stock to non-associates</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocPartLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517125" name="DLM1517125">Part H</a></div> <div class="tocPartHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517125" name="DLM1517125">Taxation of certain entities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517126" name="DLM1517126">Subpart HA—Qualifying companies (QC)</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517127" name="DLM1517127">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517128" name="DLM1517128">HA 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517128" name="DLM1517128">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517130" name="DLM1517130">HA 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517130" name="DLM1517130">Meaning of qualifying company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517133" name="DLM1517133">HA 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517133" name="DLM1517133">Meaning of loss-attributing qualifying company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517136" name="DLM1517136">HA 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517136" name="DLM1517136">Conditions applying</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517138" name="DLM1517138">Qualifying company status</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517139" name="DLM1517139">HA 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517139" name="DLM1517139">Elections to become qualifying company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517141" name="DLM1517141">HA 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517141" name="DLM1517141">Corporate requirements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517143" name="DLM1517143">HA 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517143" name="DLM1517143">Shareholding requirements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683714" name="DLM3683714">HA 7B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683714" name="DLM3683714">Grandparenting requirement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517145" name="DLM1517145">HA 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517145" name="DLM1517145">Shareholders’ personal liability</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2569109" name="DLM2569109">HA 8B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2569109" name="DLM2569109">No CFC income interests or FIF direct income interests of 10% or more</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517147" name="DLM1517147">HA 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517147" name="DLM1517147">Limit on foreign non-dividend income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517149" name="DLM1517149">HA 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517149" name="DLM1517149">Nature of LAQC shares</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517151" name="DLM1517151">HA 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517151" name="DLM1517151">When requirements no longer met: qualifying companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3238316" name="DLM3238316">HA 11B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3238316" name="DLM3238316">When requirements no longer met: LAQCs</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517153" name="DLM1517153">HA 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517153" name="DLM1517153">Avoidance arrangements</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517155" name="DLM1517155">Treatment of profits, dividends, and tax losses</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517156" name="DLM1517156">HA 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517156" name="DLM1517156">Qualifying companies’ distributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517158" name="DLM1517158">HA 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517158" name="DLM1517158">Dividends paid by qualifying companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517160" name="DLM1517160">HA 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517160" name="DLM1517160">Fully imputed distributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517172" name="DLM1517172">HA 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517172" name="DLM1517172">Dividends paid by qualifying companies to trustee shareholders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517174" name="DLM1517174">HA 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517174" name="DLM1517174">Dividends derived by qualifying companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517176" name="DLM1517176">HA 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517176" name="DLM1517176">Treatment of dividends when qualifying company status ends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517178" name="DLM1517178">HA 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517178" name="DLM1517178">Credit accounts and dividend statements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517180" name="DLM1517180">HA 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517180" name="DLM1517180">Attribution of tax losses</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517182" name="DLM1517182">HA 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517182" name="DLM1517182">Loss balances not carried forward</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517184" name="DLM1517184">HA 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517184" name="DLM1517184">Group companies using tax losses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517187" name="DLM1517187">HA 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517187" name="DLM1517187">Treatment of tax losses on amalgamation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517189" name="DLM1517189">Special tax matters for loss-attributing qualifying companies</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517190" name="DLM1517190">HA 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517190" name="DLM1517190">Treatment of tax losses other than certain foreign losses</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517195" name="DLM1517195">HA 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517195" name="DLM1517195">Treatment of certain foreign losses</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517197" name="DLM1517197">HA 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517197" name="DLM1517197">Attribution when balance dates differ</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517199" name="DLM1517199">HA 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517199" name="DLM1517199">Attribution when loss results in reduction in value of shares</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517201" name="DLM1517201">Elections: qualifying companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517202" name="DLM1517202">HA 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517202" name="DLM1517202">Elections by trustee shareholders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517204" name="DLM1517204">HA 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517204" name="DLM1517204">Elections by majority shareholders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517208" name="DLM1517208">HA 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517208" name="DLM1517208">When elections take effect</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517210" name="DLM1517210">HA 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517210" name="DLM1517210">Revocation of directors’ elections</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517212" name="DLM1517212">HA 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517212" name="DLM1517212">Revocation of shareholders’ elections: by notice</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517214" name="DLM1517214">HA 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517214" name="DLM1517214">Revocation of shareholders’ elections: by event</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683715" name="DLM3683715">HA 33B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683715" name="DLM3683715">Transitional rules for look-through companies, partnerships, and sole traderships</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517216" name="DLM1517216">HA 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517216" name="DLM1517216">Period of grace following death of shareholder</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517218" name="DLM1517218">HA 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517218" name="DLM1517218">Period of grace following revocation of election</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517220" name="DLM1517220">HA 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517220" name="DLM1517220">Period of grace following revocation of joint election</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517222" name="DLM1517222">HA 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517222" name="DLM1517222">Period of grace for new shareholder</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517224" name="DLM1517224">Elections: loss-attributing qualifying companies</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517225" name="DLM1517225">HA 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517225" name="DLM1517225">Elections by directors and shareholders required</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517227" name="DLM1517227">HA 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517227" name="DLM1517227">Revocation of elections</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517229" name="DLM1517229">Qualifying company election tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517230" name="DLM1517230">HA 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517230" name="DLM1517230">Liability for qualifying company election tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517232" name="DLM1517232">HA 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517232" name="DLM1517232">Calculating qualifying company election tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517240" name="DLM1517240">HA 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517240" name="DLM1517240">Paying qualifying company election tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517242" name="DLM1517242">Effective interests in qualifying companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517243" name="DLM1517243">HA 43</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517243" name="DLM1517243">Meaning of effective interest</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517247" name="DLM1517247">HA 44</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517247" name="DLM1517247">Measuring effective interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683716" name="DLM3683716">Subpart HB—Look-through companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3676672" name="DLM3676672">HB 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3676672" name="DLM3676672">Look-through companies are transparent</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3676674" name="DLM3676674">HB 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3676674" name="DLM3676674">Previous income and expenditure or loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683717" name="DLM3683717">HB 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683717" name="DLM3683717">Loss balances extinguished</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3676684" name="DLM3676684">HB 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3676684" name="DLM3676684">General provisions relating to disposals</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3676678" name="DLM3676678">HB 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3676678" name="DLM3676678">Disposal of owner’s interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683718" name="DLM3683718">HB 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683718" name="DLM3683718">Disposal of trading stock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683719" name="DLM3683719">HB 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683719" name="DLM3683719">Disposal of depreciable property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683720" name="DLM3683720">HB 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683720" name="DLM3683720">Disposal of financial arrangements and certain excepted financial arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683721" name="DLM3683721">HB 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683721" name="DLM3683721">Disposal of short-term agreements for sale and purchase</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3676681" name="DLM3676681">HB 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3676681" name="DLM3676681">Disposal of livestock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3678210" name="DLM3678210">HB 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3678210" name="DLM3678210">Limitation on deductions by persons with interests in look-through companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3678201" name="DLM3678201">HB 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3678201" name="DLM3678201">Limitation on deductions by owners of look-through companies: carry-forward</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3676669" name="DLM3676669">HB 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3676669" name="DLM3676669">LTC elections</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517249" name="DLM1517249">Subpart HC—Trusts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517250" name="DLM1517250">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517251" name="DLM1517251">HC 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517251" name="DLM1517251">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517253" name="DLM1517253">HC 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517253" name="DLM1517253">Obligations of joint trustees for calculating income and providing returns</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517255" name="DLM1517255">HC 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517255" name="DLM1517255">Multiple settlements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517257" name="DLM1517257">HC 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517257" name="DLM1517257">Corpus of trust</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517260" name="DLM1517260">Trust income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517261" name="DLM1517261">HC 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517261" name="DLM1517261">Amounts derived by trustees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517263" name="DLM1517263">HC 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517263" name="DLM1517263">Beneficiary income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517266" name="DLM1517266">HC 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517266" name="DLM1517266">Trustee income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517269" name="DLM1517269">HC 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517269" name="DLM1517269">Amounts received after person’s death</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960422" name="LMS960422">HC 8B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960422" name="LMS960422">Trustee income in income year of person’s death and following 3 income years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517271" name="DLM1517271">Classification of trusts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517272" name="DLM1517272">HC 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517272" name="DLM1517272">Classifying trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517274" name="DLM1517274">HC 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517274" name="DLM1517274">Complying trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517277" name="DLM1517277">HC 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517277" name="DLM1517277">Foreign trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517280" name="DLM1517280">HC 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517280" name="DLM1517280">Non-complying trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517283" name="DLM1517283">HC 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517283" name="DLM1517283">Charitable trusts</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517286" name="DLM1517286">Distributions from trusts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517287" name="DLM1517287">HC 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517287" name="DLM1517287">Distributions from trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517290" name="DLM1517290">HC 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517290" name="DLM1517290">Taxable distributions from non-complying and foreign trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517294" name="DLM1517294">HC 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517294" name="DLM1517294">Ordering rule for distributions from non-complying and foreign trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517299" name="DLM1517299">Tax treatment of amounts that beneficiaries derive from trusts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517300" name="DLM1517300">HC 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517300" name="DLM1517300">Amounts derived as beneficiary income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517302" name="DLM1517302">HC 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517302" name="DLM1517302">Taxable distributions from foreign trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517304" name="DLM1517304">HC 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517304" name="DLM1517304">Taxable distributions from non-complying trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517306" name="DLM1517306">HC 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517306" name="DLM1517306">Distributions from complying trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517308" name="DLM1517308">HC 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517308" name="DLM1517308">Distributions from community trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517310" name="DLM1517310">HC 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517310" name="DLM1517310">Use of tax losses to reduce taxable distributions from non-complying trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517317" name="DLM1517317">HC 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517317" name="DLM1517317">Temporary absences of beneficiaries</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517319" name="DLM1517319">Tax treatment of trustee income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517320" name="DLM1517320">HC 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517320" name="DLM1517320">Trustees’ obligations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517322" name="DLM1517322">HC 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517322" name="DLM1517322">Foreign-sourced amounts: non-resident trustees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517324" name="DLM1517324">HC 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517324" name="DLM1517324">Foreign-sourced amounts: resident trustees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517326" name="DLM1517326">Settlors and their liabilities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517327" name="DLM1517327">HC 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517327" name="DLM1517327">Who is a settlor?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517331" name="DLM1517331">HC 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517331" name="DLM1517331">Activities treated as those of settlor</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517335" name="DLM1517335">HC 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517335" name="DLM1517335">Settlors’ liability to income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517337" name="DLM1517337">Treatment of transition situations</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517338" name="DLM1517338">HC 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517338" name="DLM1517338">Treatment of foreign trusts when settlor becomes resident</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517345" name="DLM1517345">Valuation of property, trading stock, and financial arrangements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517346" name="DLM1517346">HC 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517346" name="DLM1517346">When existing trusts come into tax base</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS330542" name="LMS330542">HC 31B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS330542" name="LMS330542">Value transfer by deferral, or non-exercise, of right to demand payment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517353" name="DLM1517353">Rate and payment of income tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517354" name="DLM1517354">HC 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517354" name="DLM1517354">Liability of trustee as agent</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517356" name="DLM1517356">HC 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517356" name="DLM1517356">Choosing to satisfy income tax liability of trustee</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517358" name="DLM1517358">HC 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517358" name="DLM1517358">Taxable distributions from non-complying trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517360" name="DLM1517360">HC 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517360" name="DLM1517360">Beneficiary income of minors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517363" name="DLM1517363">HC 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517363" name="DLM1517363">Trusts and minor beneficiary rule</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517375" name="DLM1517375">HC 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517375" name="DLM1517375">Testamentary trusts and minor beneficiary rule</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960436" name="LMS960436">HC 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960436" name="LMS960436">Beneficiary income of certain close companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960440" name="LMS960440">HC 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960440" name="LMS960440">Trustee income: disabled beneficiary trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960443" name="LMS960443">HC 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960443" name="LMS960443">De minimis trust</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517377" name="DLM1517377">Subpart HD—Agents</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517378" name="DLM1517378">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517379" name="DLM1517379">HD 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517379" name="DLM1517379">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517382" name="DLM1517382">HD 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517382" name="DLM1517382">Joint liability of principal and agent for tax obligations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517384" name="DLM1517384">HD 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517384" name="DLM1517384">Agents’ duties and liabilities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517386" name="DLM1517386">HD 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517386" name="DLM1517386">Treatment of principals</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517388" name="DLM1517388">HD 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517388" name="DLM1517388">Matters between principals and agents</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517390" name="DLM1517390">HD 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517390" name="DLM1517390">When relationship effectively that of principal and agent</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517392" name="DLM1517392">HD 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517392" name="DLM1517392">Rate and amount of tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517394" name="DLM1517394">Particular cases</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517395" name="DLM1517395">HD 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517395" name="DLM1517395">Circumstances giving rise to agency</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517397" name="DLM1517397">HD 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517397" name="DLM1517397">Guardians</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517401" name="DLM1517401">HD 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517401" name="DLM1517401">Mortgagees in possession</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517405" name="DLM1517405">HD 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517405" name="DLM1517405">Nominated companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517407" name="DLM1517407">HD 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517407" name="DLM1517407">Trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517409" name="DLM1517409">HD 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517409" name="DLM1517409">Unit trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43766" name="LMS43766">HD 13B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43766" name="LMS43766">AIM companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517411" name="DLM1517411">HD 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517411" name="DLM1517411">Companies issuing debentures</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517413" name="DLM1517413">HD 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517413" name="DLM1517413">Asset stripping of companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517424" name="DLM1517424">HD 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517424" name="DLM1517424">Non-resident general insurers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517426" name="DLM1517426">HD 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517426" name="DLM1517426">Agent paying premiums to residents of Switzerland</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS34200" name="LMS34200">HD 17B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS34200" name="LMS34200">Lloyd’s of London: agents for life insurance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517428" name="DLM1517428">Absentees</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517429" name="DLM1517429">HD 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517429" name="DLM1517429">Agency in relation to absentees generally</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517432" name="DLM1517432">HD 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517432" name="DLM1517432">Persons receiving absentees’ income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517434" name="DLM1517434">HD 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517434" name="DLM1517434">Persons carrying on business for absentees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1693582" name="DLM1693582">HD 20B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1693582" name="DLM1693582">General partners and partners carrying on with or managing business involving absentees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517436" name="DLM1517436">HD 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517436" name="DLM1517436">Companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517438" name="DLM1517438">HD 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517438" name="DLM1517438">Banking companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517440" name="DLM1517440">HD 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517440" name="DLM1517440">Trustees of group investment funds</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517442" name="DLM1517442">HD 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517442" name="DLM1517442">Shipping businesses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517444" name="DLM1517444">HD 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517444" name="DLM1517444">Persons remitting amounts outside New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517446" name="DLM1517446">Non-residents</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517447" name="DLM1517447">HD 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517447" name="DLM1517447">Agency in relation to non-residents generally</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517450" name="DLM1517450">HD 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517450" name="DLM1517450">Employers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517452" name="DLM1517452">HD 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517452" name="DLM1517452">Government pensions and payments under superannuation schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517454" name="DLM1517454">HD 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517454" name="DLM1517454">Persons acquiring goods from overseas</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS58077" name="LMS58077">HD 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS58077" name="LMS58077">Members of wholly-owned large multinational group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517458" name="DLM1517458">Subpart HE—Mutual associations</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517459" name="DLM1517459">HE 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517459" name="DLM1517459">Income and deductions of mutual associations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517461" name="DLM1517461">HE 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517461" name="DLM1517461">Classes of mutual transaction</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517463" name="DLM1517463">HE 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517463" name="DLM1517463">Association rebates</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517466" name="DLM1517466">HE 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517466" name="DLM1517466">Apportionment when transactions with members and non-members</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517468" name="DLM1517468">HE 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517468" name="DLM1517468">Association rebates paid by shares or credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517470" name="DLM1517470">Subpart HF—Maori authorities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517471" name="DLM1517471">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517472" name="DLM1517472">HF 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517472" name="DLM1517472">Maori authorities and the Maori authority rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517475" name="DLM1517475">HF 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517475" name="DLM1517475">Who is eligible to be a Maori authority?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517477" name="DLM1517477">HF 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517477" name="DLM1517477">Applying provisions to Maori authorities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517479" name="DLM1517479">Maori authority distributions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517480" name="DLM1517480">HF 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517480" name="DLM1517480">What constitutes a Maori authority distribution?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517482" name="DLM1517482">HF 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517482" name="DLM1517482">Notional distributions of co-operative companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517484" name="DLM1517484">HF 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517484" name="DLM1517484">Tax treatment of Maori authority distributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517486" name="DLM1517486">HF 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517486" name="DLM1517486">Taxable Maori authority distributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517489" name="DLM1517489">HF 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517489" name="DLM1517489">Proportional allocation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517491" name="DLM1517491">Changing status</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4246636" name="DLM4246636">Table H1 Consequences of change in entity status for purposes of Maori authority rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517493" name="DLM1517493">HF 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517493" name="DLM1517493">Treatment of companies and trusts that choose to apply this subpart</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517495" name="DLM1517495">HF 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517495" name="DLM1517495">Market value calculations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517497" name="DLM1517497">HF 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517497" name="DLM1517497">Choosing to become Maori authority</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185054" name="DLM1185054">Subpart HG—Joint venturers, partners, and partnerships</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185055" name="DLM1185055">Joint venturers</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185056" name="DLM1185056">HG 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185056" name="DLM1185056">Joint venturers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185058" name="DLM1185058">Partners and partnerships</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185059" name="DLM1185059">HG 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185059" name="DLM1185059">Partnerships are transparent</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185061" name="DLM1185061">HG 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185061" name="DLM1185061">General provisions relating to disposals</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185062" name="DLM1185062">HG 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185062" name="DLM1185062">Disposal upon final dissolution</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185064" name="DLM1185064">HG 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185064" name="DLM1185064">Disposal of partner’s interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185075" name="DLM1185075">HG 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185075" name="DLM1185075">Disposal of trading stock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185078" name="DLM1185078">HG 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185078" name="DLM1185078">Disposal of depreciable property</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185082" name="DLM1185082">HG 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185082" name="DLM1185082">Disposal of financial arrangements and certain excepted financial arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185085" name="DLM1185085">HG 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185085" name="DLM1185085">Disposal of short-term agreements for sale and purchase</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185089" name="DLM1185089">HG 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185089" name="DLM1185089">Disposal of livestock</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185092" name="DLM1185092">HG 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185092" name="DLM1185092">Limitation on deductions by partners in limited partnerships</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185110" name="DLM1185110">HG 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1185110" name="DLM1185110">Limitation on deductions by partners in limited partnerships: carry-forward</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517499" name="DLM1517499">Subpart HL—Portfolio investment entities</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517500" name="DLM1517500">Introductory provisions</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517501" name="DLM1517501">HL 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517501" name="DLM1517501">Intended effect on portfolio tax rate entities and investors</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517504" name="DLM1517504">HL 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517504" name="DLM1517504">Scheme of subpart</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517506" name="DLM1517506">Eligibility requirements: portfolio investment entities and foreign investment vehicles</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517507" name="DLM1517507">HL 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517507" name="DLM1517507">Eligibility requirements for entities</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517509" name="DLM1517509">HL 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517509" name="DLM1517509">Effect of failure to meet eligibility requirements for entities</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517511" name="DLM1517511">HL 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517511" name="DLM1517511">Foreign investment vehicles</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1692183" name="DLM1692183">HL 5B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1692183" name="DLM1692183">Meaning of investor and portfolio investor class</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1692189" name="DLM1692189">HL 5C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1692189" name="DLM1692189">Income interest requirement</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517513" name="DLM1517513">HL 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517513" name="DLM1517513">Investor membership requirement</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517516" name="DLM1517516">HL 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517516" name="DLM1517516">Investor return adjustment requirement: portfolio tax rate entity</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517518" name="DLM1517518">HL 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517518" name="DLM1517518">Imputation credit distribution requirement: portfolio listed company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517520" name="DLM1517520">HL 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517520" name="DLM1517520">Investor interest size requirement</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517522" name="DLM1517522">HL 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517522" name="DLM1517522">Further eligibility requirements relating to investments</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517524" name="DLM1517524">Becoming and ceasing to be portfolio investment entity</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517525" name="DLM1517525">HL 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517525" name="DLM1517525">Election to become portfolio investment entity and cancellation of election</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517527" name="DLM1517527">HL 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517527" name="DLM1517527">Unlisted company choosing to become portfolio listed company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517530" name="DLM1517530">HL 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517530" name="DLM1517530">Becoming portfolio investment entity</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517532" name="DLM1517532">HL 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517532" name="DLM1517532">Tax consequences from transition</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517535" name="DLM1517535">HL 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517535" name="DLM1517535">Ceasing to be portfolio investment entity</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517537" name="DLM1517537">Periods relevant to calculation of portfolio entity tax liability</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517538" name="DLM1517538">HL 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517538" name="DLM1517538">Portfolio allocation period and portfolio calculation period</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517540" name="DLM1517540">Allocation of income in some cases</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517541" name="DLM1517541">HL 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517541" name="DLM1517541">Treatment of income from interest when entitlement conditional or lacking</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517544" name="DLM1517544">HL 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517544" name="DLM1517544">Certain new investors treated as part of existing portfolio investor class</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517546" name="DLM1517546">Calculating portfolio entity tax liability</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517547" name="DLM1517547">HL 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517547" name="DLM1517547">Portfolio class net income and portfolio class net loss for portfolio allocation period</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3553901" name="DLM3553901">HL 19B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3553901" name="DLM3553901">Treatment of certain provisions made by portfolio tax rate entity</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517554" name="DLM1517554">HL 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517554" name="DLM1517554">Portfolio class taxable income and portfolio class taxable loss for portfolio allocation period</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517562" name="DLM1517562">HL 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517562" name="DLM1517562">Portfolio entity tax liability and tax credits of portfolio tax rate entity for period</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517575" name="DLM1517575">Payment by portfolio tax rate entity of tax for tax year</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517576" name="DLM1517576">HL 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517576" name="DLM1517576">Payments of tax by portfolio tax rate entity making no election</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517578" name="DLM1517578">HL 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517578" name="DLM1517578">Payments of tax by portfolio tax rate entity choosing to pay provisional tax</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517580" name="DLM1517580">HL 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517580" name="DLM1517580">Payments of tax by portfolio tax rate entity choosing to make payments when investor leaves</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517582" name="DLM1517582">HL 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517582" name="DLM1517582">Optional payments of tax by portfolio tax rate entities</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517584" name="DLM1517584">Results for investors</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517585" name="DLM1517585">HL 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517585" name="DLM1517585">Portfolio investor allocated income and portfolio investor allocated loss</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517597" name="DLM1517597">HL 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517597" name="DLM1517597">Treatment of portfolio investor allocated loss for zero-rated portfolio investors and investors with portfolio investor exit period</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517599" name="DLM1517599">Tax credits for entity</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517600" name="DLM1517600">HL 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517600" name="DLM1517600">Treatment of portfolio investor allocated loss for other investors</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517602" name="DLM1517602">HL 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517602" name="DLM1517602">Credits received by portfolio tax rate entity or portfolio investor proxy</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517610" name="DLM1517610">Treatment of losses for entity</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517611" name="DLM1517611">HL 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517611" name="DLM1517611">Portfolio entity formation loss</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517624" name="DLM1517624">HL 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517624" name="DLM1517624">Portfolio class taxable income and portfolio class taxable loss for tax year</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517631" name="DLM1517631">HL 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517631" name="DLM1517631">Treatment of portfolio class taxable loss and portfolio class land loss for tax year</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517633" name="DLM1517633">Portfolio investor proxies</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517634" name="DLM1517634">HL 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517634" name="DLM1517634">Portfolio investor proxies</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2918505" name="DLM2918505">Subpart HM—Portfolio investment entities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888700" name="DLM2888700">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888701" name="DLM2888701">HM 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888701" name="DLM2888701">Outline of subpart and relationship with other Parts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888703" name="DLM2888703">HM 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888703" name="DLM2888703">What is a portfolio investment entity?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888706" name="DLM2888706">HM 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888706" name="DLM2888706">Foreign PIE equivalents</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888709" name="DLM2888709">HM 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888709" name="DLM2888709">Who is an investor?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888712" name="DLM2888712">HM 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888712" name="DLM2888712">What is an investor class?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888715" name="DLM2888715">HM 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888715" name="DLM2888715">Intended effects for multi-rate PIEs and investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4889075" name="DLM4889075">HM 6B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4889075" name="DLM4889075">Optional look-through rules for certain PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888717" name="DLM2888717">Entry rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888718" name="DLM2888718">HM 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888718" name="DLM2888718">Requirements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888720" name="DLM2888720">Requirements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888721" name="DLM2888721">HM 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888721" name="DLM2888721">Residence in New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888723" name="DLM2888723">HM 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888723" name="DLM2888723">Collective schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888725" name="DLM2888725">HM 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888725" name="DLM2888725">Exclusion: life insurance business</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888727" name="DLM2888727">HM 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888727" name="DLM2888727">Investment types</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888729" name="DLM2888729">HM 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888729" name="DLM2888729">Income types</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888731" name="DLM2888731">HM 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888731" name="DLM2888731">Maximum shareholdings in investments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888733" name="DLM2888733">HM 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888733" name="DLM2888733">Minimum number of investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888735" name="DLM2888735">HM 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888735" name="DLM2888735">Maximum investor interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888737" name="DLM2888737">HM 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888737" name="DLM2888737">Associates combined</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888739" name="DLM2888739">HM 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888739" name="DLM2888739">Same rights to all investment proceeds</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888741" name="DLM2888741">HM 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888741" name="DLM2888741">Requirements for listed PIEs: unlisted companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888743" name="DLM2888743">HM 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888743" name="DLM2888743">Requirements for listed PIEs: fully crediting distributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4020210" name="DLM4020210">HM 19B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4020210" name="DLM4020210">Modified rules for foreign investment zero-rate PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4020224" name="DLM4020224">HM 19C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4020224" name="DLM4020224">Modified rules for foreign investment variable-rate PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888745" name="DLM2888745">HM 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888745" name="DLM2888745">Re-entering as PIE: 5-year rule</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888747" name="DLM2888747">Exceptions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888748" name="DLM2888748">HM 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888748" name="DLM2888748">Exceptions for certain investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888750" name="DLM2888750">HM 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888750" name="DLM2888750">Exceptions for certain funds</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888753" name="DLM2888753">HM 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888753" name="DLM2888753">Exceptions for foreign PIE equivalents</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888755" name="DLM2888755">Exit rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888756" name="DLM2888756">HM 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888756" name="DLM2888756">Immediate loss of PIE status</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888758" name="DLM2888758">HM 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888758" name="DLM2888758">When entity no longer meets investment or investor requirements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888762" name="DLM2888762">HM 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888762" name="DLM2888762">Starting life insurance business</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888764" name="DLM2888764">HM 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888764" name="DLM2888764">When multi-rate PIE no longer meets investor interest adjustment requirements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888766" name="DLM2888766">HM 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888766" name="DLM2888766">When listed PIE no longer meets requirements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888768" name="DLM2888768">HM 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888768" name="DLM2888768">Choosing to cancel status</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888770" name="DLM2888770">HM 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888770" name="DLM2888770">When foreign PIE equivalent no longer meets requirements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888772" name="DLM2888772">Rules for multi-rate PIEs</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888773" name="DLM2888773">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888774" name="DLM2888774">HM 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888774" name="DLM2888774">Rules for multi-rate PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888776" name="DLM2888776">HM 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888776" name="DLM2888776">Rules for and treatment of investors in multi-rate PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888778" name="DLM2888778">HM 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888778" name="DLM2888778">Proxies for PIE investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888780" name="DLM2888780">Attributing income to investors</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888781" name="DLM2888781">HM 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888781" name="DLM2888781">Attribution periods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888783" name="DLM2888783">HM 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888783" name="DLM2888783">Determining net amounts and taxable amounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3540020" name="DLM3540020">HM 35B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3540020" name="DLM3540020">Treatment of certain provisions made by multi-rate PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4021004" name="DLM4021004">HM 35C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4021004" name="DLM4021004">Determining amounts for notified foreign investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888787" name="DLM2888787">HM 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888787" name="DLM2888787">Calculating amounts attributed to investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS340822" name="LMS340822">HM 36B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS340822" name="LMS340822">Calculating PIE schedular income adjustments for natural person investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888790" name="DLM2888790">HM 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888790" name="DLM2888790">When income cannot be attributed</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888792" name="DLM2888792">HM 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888792" name="DLM2888792">When superannuation fund investor has conditional entitlement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888794" name="DLM2888794">HM 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888794" name="DLM2888794">New investors in existing investor classes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888796" name="DLM2888796">HM 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888796" name="DLM2888796">Deductions for attributed PIE losses for zero-rated and exiting investors equal to amount attributed</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888798" name="DLM2888798">Calculating and paying tax liability</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888799" name="DLM2888799">HM 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888799" name="DLM2888799">Options for calculation and payment of tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888801" name="DLM2888801">HM 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888801" name="DLM2888801">Exit calculation option</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3306200" name="DLM3306200">HM 42B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3306200" name="DLM3306200">Part-year tax calculations for PIEs under the exit calculation option for the 2010–11 tax year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888803" name="DLM2888803">HM 43</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888803" name="DLM2888803">Quarterly calculation option</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888805" name="DLM2888805">HM 44</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888805" name="DLM2888805">Provisional tax calculation option</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4021032" name="DLM4021032">HM 44B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4021032" name="DLM4021032">NRWT calculation option</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888807" name="DLM2888807">HM 45</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888807" name="DLM2888807">Voluntary payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888809" name="DLM2888809">HM 46</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888809" name="DLM2888809">Calculation process</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888811" name="DLM2888811">HM 47</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888811" name="DLM2888811">Calculation of tax liability or tax credit of multi-rate PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888814" name="DLM2888814">Adjusting investors’ interests</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888815" name="DLM2888815">HM 48</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888815" name="DLM2888815">Adjustments to investor interests or to distributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888817" name="DLM2888817">Using tax credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888818" name="DLM2888818">HM 49</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888818" name="DLM2888818">Tax credits: when sections HM 50 to HM 55 apply</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888820" name="DLM2888820">HM 50</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888820" name="DLM2888820">Attributing credits to investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888823" name="DLM2888823">HM 51</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888823" name="DLM2888823">Use of foreign tax credits by PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888825" name="DLM2888825">HM 52</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888825" name="DLM2888825">Use of foreign tax credits by zero-rated and certain exiting investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888827" name="DLM2888827">HM 53</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888827" name="DLM2888827">Use of tax credits other than foreign tax credits by PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888829" name="DLM2888829">HM 54</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888829" name="DLM2888829">Use of tax credits other than foreign tax credits by investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888831" name="DLM2888831">HM 55</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888831" name="DLM2888831">Tax credits for losses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4025508" name="DLM4025508">Special rules for foreign investment PIEs</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4025509" name="DLM4025509">HM 55C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4025509" name="DLM4025509">Modified source rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4025511" name="DLM4025511">HM 55D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4025511" name="DLM4025511">Requirements for investors in foreign investment PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4025513" name="DLM4025513">HM 55E</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4025513" name="DLM4025513">Changes in status of investors in foreign investment PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4025515" name="DLM4025515">HM 55F</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4025515" name="DLM4025515">Treatment of income attributed to notified foreign investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5138319" name="DLM5138319">HM 55FB</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5138319" name="DLM5138319">Notified foreign investors and tax credits for supplementary dividends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4025517" name="DLM4025517">HM 55G</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4025517" name="DLM4025517">Allowable amounts and thresholds for income with New Zealand source</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4025519" name="DLM4025519">HM 55H</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4025519" name="DLM4025519">Treatment when certain requirements for foreign investment PIEs not met</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888833" name="DLM2888833">Prescribed and notified rates for investors in multi-rate PIEs</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888834" name="DLM2888834">HM 56</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888834" name="DLM2888834">Prescribed investor rates: schedular rates</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888836" name="DLM2888836">HM 57</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888836" name="DLM2888836">Prescribed investor rates for certain investors: 0%</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4385302" name="DLM4385302">HM 57B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4385302" name="DLM4385302">Prescribed investor rates for new residents</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888838" name="DLM2888838">HM 58</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888838" name="DLM2888838">Transition of rate for certain investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888840" name="DLM2888840">HM 59</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888840" name="DLM2888840">Prescribed investor rates for certain investors: 0%</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888843" name="DLM2888843">HM 60</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888843" name="DLM2888843">Notified investor rates</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS340868" name="LMS340868">HM 60B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS340868" name="LMS340868">Investor rates provided by Commissioner</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888845" name="DLM2888845">HM 61</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888845" name="DLM2888845">Certain exiting investors zero-rated</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888847" name="DLM2888847">Exit levels and periods</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888848" name="DLM2888848">HM 62</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888848" name="DLM2888848">Exit levels for investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888851" name="DLM2888851">HM 63</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888851" name="DLM2888851">Exit periods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888853" name="DLM2888853">Treatment of losses by PIEs</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888854" name="DLM2888854">Losses of certain multi-rate PIEs</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888855" name="DLM2888855">HM 64</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888855" name="DLM2888855">Use of investor classes’ losses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888857" name="DLM2888857">HM 65</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888857" name="DLM2888857">Use of land losses of investor classes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888860" name="DLM2888860">Formation losses</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888861" name="DLM2888861">HM 66</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888861" name="DLM2888861">Formation losses carried forward to tax year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888863" name="DLM2888863">HM 67</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888863" name="DLM2888863">Formation losses carried forward to first quarter</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888865" name="DLM2888865">HM 68</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888865" name="DLM2888865">When formation losses carried forward are less than 5% of formation investment value</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888867" name="DLM2888867">HM 69</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888867" name="DLM2888867">When formation losses carried forward are 5% or more of formation investment value: 3-year spread</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888870" name="DLM2888870">HM 70</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888870" name="DLM2888870">Maximum amount of formation losses allocated by multi-rate PIEs to investor classes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888873" name="DLM2888873">Elections and consequences</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888874" name="DLM2888874">HM 71</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888874" name="DLM2888874">Choosing to become PIE</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4033326" name="DLM4033326">HM 71B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4033326" name="DLM4033326">Choosing to become foreign investment PIE</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888876" name="DLM2888876">HM 72</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888876" name="DLM2888876">When elections take effect</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888878" name="DLM2888878">HM 73</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888878" name="DLM2888878">Transition: provisional tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888880" name="DLM2888880">HM 74</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888880" name="DLM2888880">Transition: entities with non-standard income years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888882" name="DLM2888882">HM 75</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888882" name="DLM2888882">Transition: treatment of shares held in certain companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888884" name="DLM2888884">HM 76</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2888884" name="DLM2888884">Transition: FDPA companies</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517636" name="DLM1517636">Subpart HR—Other entities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517637" name="DLM1517637">Partnerships and joint ventures</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517638" name="DLM1517638">HR 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517638" name="DLM1517638">Partnerships and joint ventures</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517641" name="DLM1517641">Funds</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517642" name="DLM1517642">HR 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517642" name="DLM1517642">Group investment funds</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517644" name="DLM1517644">HR 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517644" name="DLM1517644">Definitions for section HR 2: group investment funds</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517661" name="DLM1517661">HR 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517661" name="DLM1517661">Government Superannuation Fund</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4035400" name="DLM4035400">HR 4B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4035400" name="DLM4035400">Activities relating to New Zealand Superannuation Fund and Venture Capital Fund</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517663" name="DLM1517663">Airport operators</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517664" name="DLM1517664">HR 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517664" name="DLM1517664">Airport operators: general</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517666" name="DLM1517666">HR 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517666" name="DLM1517666">Airport operator’s assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517669" name="DLM1517669">HR 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517669" name="DLM1517669">Meaning of airport operator’s activities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517673" name="DLM1517673">Transitional residents</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517674" name="DLM1517674">HR 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517674" name="DLM1517674">Transitional residents</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2575742" name="DLM2575742">Debt funding special purpose vehicles</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2575743" name="DLM2575743">HR 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2575743" name="DLM2575743">Debt funding special purpose vehicles are transparent if election made by originator</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS179732" name="LMS179732">HR 9BA</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS179732" name="LMS179732">Elections to treat debt funding special purpose vehicles as transparent</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3238984" name="DLM3238984">HR 9B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3238984" name="DLM3238984">Bankruptcy-remote property during application of section HR 9</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2575746" name="DLM2575746">HR 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2575746" name="DLM2575746">What happens when vehicle stops being transparent debt funding special purpose vehicle?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6200525" name="DLM6200525">Non-exempt charities: cessation of tax-exempt status</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6200526" name="DLM6200526">HR 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6200526" name="DLM6200526">Non-exempt charities: initial tax base</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6200551" name="DLM6200551">HR 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6200551" name="DLM6200551">Non-exempt charities: treatment of tax-exempt accumulations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS34491" name="LMS34491">Lloyd’s of London: life insurance</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS34648" name="LMS34648">HR 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS34648" name="LMS34648">Lloyd’s of London: life insurance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517678" name="DLM1517678">Subpart HZ—Terminating provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517679" name="DLM1517679">HZ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517679" name="DLM1517679">Distributions from trusts of pre-1989 tax reserves</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517681" name="DLM1517681">HZ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517681" name="DLM1517681">Trusts that may become complying trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1693995" name="DLM1693995">HZ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1693995" name="DLM1693995">Special partnerships: transition into limited partnerships and limited partnerships deduction rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1693998" name="DLM1693998">HZ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1693998" name="DLM1693998">Overseas limited partnerships: transition into limited partnerships deduction rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683722" name="DLM3683722">HZ 4B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683722" name="DLM3683722">Qualifying companies: transition into partnership</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683723" name="DLM3683723">HZ 4C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683723" name="DLM3683723">Qualifying companies: transition into look-through companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683724" name="DLM3683724">HZ 4D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683724" name="DLM3683724">Qualifying companies: transition into sole traderships</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7284212" name="DLM7284212">HZ 4E</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7284212" name="DLM7284212">Transition out of LTC regime for Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2900100" name="DLM2900100">HZ 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2900100" name="DLM2900100">Transitional provisions for PIE rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2900102" name="DLM2900102">HZ 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2900102" name="DLM2900102">Saving of binding rules relating to portfolio investment entities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2719500" name="DLM2719500">HZ 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2719500" name="DLM2719500">Saving of binding rulings relating to settlements on trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7284222" name="DLM7284222">HZ 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7284222" name="DLM7284222">Retrospective transitional provision for market valuation under section HB 4</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS179743" name="LMS179743">HZ 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS179743" name="LMS179743">Elections to treat existing debt funding special purpose vehicles as transparent</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS179943" name="LMS179943">HZ 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS179943" name="LMS179943">What happens when election is made under section HZ 9?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS330830" name="LMS330830">HZ 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS330830" name="LMS330830">Protection from non-compliance: Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocPartLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517683" name="DLM1517683">Part I</a></div> <div class="tocPartHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517683" name="DLM1517683">Treatment of tax losses</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517684" name="DLM1517684">Subpart IA—General rules for tax losses</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517685" name="DLM1517685">IA 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517685" name="DLM1517685">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517687" name="DLM1517687">IA 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517687" name="DLM1517687">Tax losses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517691" name="DLM1517691">IA 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517691" name="DLM1517691">Using tax losses in tax year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7220537" name="DLM7220537">IA 3B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7220537" name="DLM7220537">Tax losses and procedures under Insolvency Act 2006</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517693" name="DLM1517693">IA 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517693" name="DLM1517693">Using loss balances carried forward to tax year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517695" name="DLM1517695">IA 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517695" name="DLM1517695">Restrictions on companies’ loss balances carried forward: continuity of ownership</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517703" name="DLM1517703">IA 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517703" name="DLM1517703">Restrictions on companies grouping tax losses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517705" name="DLM1517705">IA 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517705" name="DLM1517705">Restrictions relating to ring-fenced tax losses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517708" name="DLM1517708">IA 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517708" name="DLM1517708">Restrictions relating to schedular income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517711" name="DLM1517711">IA 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517711" name="DLM1517711">Ordering rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517713" name="DLM1517713">IA 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517713" name="DLM1517713">Amended assessments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS486067" name="LMS486067">Subpart IB—Carrying forward companies’ loss balances: continuity of business activities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS486055" name="LMS486055">IB 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS486055" name="LMS486055">Purpose</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS486058" name="LMS486058">IB 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS486058" name="LMS486058">Meaning of ownership continuity breach</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS835799" name="LMS835799">IB 2B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS835799" name="LMS835799">When subsequent ownership continuity breach regarded as occurring</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS486061" name="LMS486061">IB 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS486061" name="LMS486061">When tax loss components of companies carried forward despite ownership continuity breach</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS486064" name="LMS486064">IB 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS486064" name="LMS486064">Business continuity period</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS486066" name="LMS486066">IB 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS486066" name="LMS486066">When group companies treated as single company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517715" name="DLM1517715">Subpart IC—Grouping tax losses</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517716" name="DLM1517716">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517717" name="DLM1517717">IC 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517717" name="DLM1517717">Company A making tax loss available to company B</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517721" name="DLM1517721">IC 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517721" name="DLM1517721">Threshold levels for grouping tax losses in tax year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517723" name="DLM1517723">IC 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517723" name="DLM1517723">Common ownership: group of companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517726" name="DLM1517726">IC 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517726" name="DLM1517726">Common ownership: wholly-owned groups of companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517729" name="DLM1517729">Requirements and methods</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517730" name="DLM1517730">IC 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517730" name="DLM1517730">Company B using company A’s tax loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517732" name="DLM1517732">IC 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517732" name="DLM1517732">Common ownership for period</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517735" name="DLM1517735">IC 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517735" name="DLM1517735">Place of incorporation or carrying on business</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517737" name="DLM1517737">IC 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517737" name="DLM1517737">Limitations on amounts used</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517739" name="DLM1517739">IC 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517739" name="DLM1517739">Date for payment and notice to Commissioner</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517742" name="DLM1517742">IC 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517742" name="DLM1517742">When companies have different balance dates</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517744" name="DLM1517744">IC 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517744" name="DLM1517744">Reduction of amounts used by companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517746" name="DLM1517746">IC 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517746" name="DLM1517746">Bad debts or decline in value of shares</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2576001" name="DLM2576001">IC 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2576001" name="DLM2576001">Variation of requirements for development companies in Niue</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517748" name="DLM1517748">Subpart ID—Use of tax losses by consolidated groups</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517749" name="DLM1517749">ID 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517749" name="DLM1517749">Treatment of tax losses by consolidated groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517751" name="DLM1517751">ID 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517751" name="DLM1517751">Pre-consolidation losses: general treatment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517753" name="DLM1517753">ID 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517753" name="DLM1517753">Pre-consolidation losses: use by group companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517756" name="DLM1517756">ID 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517756" name="DLM1517756">Pre-consolidation losses on entry: part-year rule</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517762" name="DLM1517762">ID 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517762" name="DLM1517762">Pre-consolidation losses on exit: part-year rule</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517764" name="DLM1517764">Subpart IE—Treatment of tax losses on amalgamation of companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517765" name="DLM1517765">IE 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517765" name="DLM1517765">When this subpart applies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517767" name="DLM1517767">IE 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517767" name="DLM1517767">Treatment of tax losses by amalgamating company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517769" name="DLM1517769">IE 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517769" name="DLM1517769">Treatment of tax losses by amalgamated company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517771" name="DLM1517771">IE 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517771" name="DLM1517771">Group companies’ treatment of tax losses on amalgamation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517773" name="DLM1517773">IE 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517773" name="DLM1517773">Applying the continuity provisions when companies amalgamate</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517775" name="DLM1517775">Subpart IP—Meeting requirements for part-years</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517776" name="DLM1517776">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517777" name="DLM1517777">IP 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517777" name="DLM1517777">When this subpart applies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517781" name="DLM1517781">IP 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517781" name="DLM1517781">Group companies’ common span</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517784" name="DLM1517784">Tax loss components carried forward</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517785" name="DLM1517785">IP 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517785" name="DLM1517785">Ownership continuity breach: tax loss components of companies carried forward</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS681834" name="LMS681834">IP 3B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS681834" name="LMS681834">Business continuity breach: tax loss components of companies carried forward</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517789" name="DLM1517789">Grouping part-year tax losses</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517790" name="DLM1517790">IP 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517790" name="DLM1517790">Breach in income year in which tax loss component arises</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517792" name="DLM1517792">IP 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517792" name="DLM1517792">Breach in tax year in which loss balance is grouped</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517794" name="DLM1517794">Statements and notices</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517795" name="DLM1517795">IP 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517795" name="DLM1517795">Financial statements required</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517797" name="DLM1517797">IP 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517797" name="DLM1517797">Notices required</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517800" name="DLM1517800">Subpart IQ—Attributed controlled foreign company net losses and foreign investment fund net losses</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4037948" name="DLM4037948">IQ 1A</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4037948" name="DLM4037948">When this subpart applies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517801" name="DLM1517801">IQ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517801" name="DLM1517801">General treatment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2720866" name="DLM2720866">IQ 1B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2720866" name="DLM2720866">Losses carried forward to tax year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517803" name="DLM1517803">IQ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517803" name="DLM1517803">Ring-fencing cap on attributed CFC net losses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2576515" name="DLM2576515">IQ 2B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2576515" name="DLM2576515">Effect of attributed CFC net loss and FIF net loss from before first affected year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5516723" name="DLM5516723">IQ 2C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5516723" name="DLM5516723">Effect of FIF net loss if attributed FIF income method not available</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517805" name="DLM1517805">IQ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517805" name="DLM1517805">Ring-fencing cap on FIF net losses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517807" name="DLM1517807">IQ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517807" name="DLM1517807">Group companies using attributed CFC net losses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517811" name="DLM1517811">IQ 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517811" name="DLM1517811">Group companies using FIF net losses</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517814" name="DLM1517814">IQ 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517814" name="DLM1517814">Pre-consolidation losses: general treatment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517816" name="DLM1517816">IQ 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517816" name="DLM1517816">When group membership lacking in loss period</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517819" name="DLM1517819">IQ 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517819" name="DLM1517819">When group membership lacking in tax year of use</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517821" name="DLM1517821">IQ 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517821" name="DLM1517821">When attributed CFC net loss becomes FIF net loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517823" name="DLM1517823">Subpart IS—Mineral miners’ and petroleum miners’ tax losses</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517824" name="DLM1517824">IS 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517824" name="DLM1517824">General treatment of mineral miners’ net losses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517826" name="DLM1517826">IS 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517826" name="DLM1517826">Treatment of net losses resulting from certain expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517828" name="DLM1517828">IS 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517828" name="DLM1517828">Holding companies’ tax losses</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517830" name="DLM1517830">IS 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517830" name="DLM1517830">Adjustments in certain circumstances</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517832" name="DLM1517832">IS 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517832" name="DLM1517832">Petroleum miners’ tax losses</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517834" name="DLM1517834">IS 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517834" name="DLM1517834">When company stops being mineral miner</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517836" name="DLM1517836">Subpart IT—Cancellation of life insurer’s losses</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517837" name="DLM1517837">IT 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517837" name="DLM1517837">Cancellation of life insurer’s policyholder net losses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3113300" name="DLM3113300">IT 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3113300" name="DLM3113300">Cancellation of life insurer’s tax loss when allowed into policyholder base</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517839" name="DLM1517839">Subpart IV—Treatment of certain supplementary dividends</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517840" name="DLM1517840">IV 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517840" name="DLM1517840">Supplementary dividend holding companies</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517848" name="DLM1517848">Subpart IW—Use of tax losses to pay shortfall penalties</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517849" name="DLM1517849">IW 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517849" name="DLM1517849">Shortfall penalties</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517852" name="DLM1517852">Subpart IZ—Terminating provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517853" name="DLM1517853">IZ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517853" name="DLM1517853">Use of specified activity net losses</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517877" name="DLM1517877">IZ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517877" name="DLM1517877">Petroleum mining companies: treatment of payments from shareholders</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517879" name="DLM1517879">IZ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517879" name="DLM1517879">Petroleum mining companies: use of loss balances</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517883" name="DLM1517883">IZ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517883" name="DLM1517883">Tax losses for tax years before 1977–78 tax year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517885" name="DLM1517885">IZ 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517885" name="DLM1517885">Companies’ tax losses for tax years before 1991–92 tax year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517887" name="DLM1517887">IZ 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517887" name="DLM1517887">Companies’ tax losses for 1990–91 and 1991–92 tax years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517889" name="DLM1517889">IZ 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517889" name="DLM1517889">Grouping tax losses for tax years before 1981–82 and between 1981–82 and 1991–92</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS836775" name="LMS836775">IZ 7B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS836775" name="LMS836775">Grouping tax losses for commonality periods starting before 15 March 2017 for tax years after 1990–91</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS346687" name="LMS346687">IZ 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS346687" name="LMS346687">Election to use net loss for 2019–20 or 2020–21 year as tax loss in preceding year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocPartLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517891" name="DLM1517891">Part L</a></div> <div class="tocPartHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517891" name="DLM1517891">Tax credits and other credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517892" name="DLM1517892">Subpart LA—General rules for tax credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517893" name="DLM1517893">LA 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517893" name="DLM1517893">What this Part does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517895" name="DLM1517895">LA 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517895" name="DLM1517895">Satisfaction of income tax liability</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517897" name="DLM1517897">LA 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517897" name="DLM1517897">When total tax credit less than or equal to income tax liability</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517899" name="DLM1517899">LA 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517899" name="DLM1517899">When total tax credit more than income tax liability</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517901" name="DLM1517901">LA 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517901" name="DLM1517901">Treatment of remaining credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517903" name="DLM1517903">LA 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517903" name="DLM1517903">Remaining refundable credits: PAYE, RWT, and certain other items</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517905" name="DLM1517905">LA 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517905" name="DLM1517905">Remaining refundable credits: tax credits for social policy and other initiatives</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517907" name="DLM1517907">LA 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517907" name="DLM1517907">Remaining refundable credits: non-resident withholding tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3113000" name="DLM3113000">LA 8B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3113000" name="DLM3113000">General rules particular to life insurers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517909" name="DLM1517909">LA 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517909" name="DLM1517909">Use of tax credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517911" name="DLM1517911">LA 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517911" name="DLM1517911">Meaning of tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517914" name="DLM1517914">Subpart LB—Tax credits for payments, deductions, and family payments</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517915" name="DLM1517915">LB 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517915" name="DLM1517915">Tax credits for PAYE income payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS34582" name="LMS34582">LB 1B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS34582" name="LMS34582">Treatment of tax credits of certain companies with shareholders who are employees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517917" name="DLM1517917">LB 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517917" name="DLM1517917">Tax credits for provisional tax payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517919" name="DLM1517919">LB 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517919" name="DLM1517919">Tax credits for resident withholding tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517921" name="DLM1517921">LB 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517921" name="DLM1517921">Tax credits for families</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS976158" name="LMS976158">LB 4BA</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS976158" name="LMS976158">Tax credits for early childhood education</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6767118" name="DLM6767118">LB 4B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6767118" name="DLM6767118">Tax credit for R&D tax losses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517923" name="DLM1517923">LB 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517923" name="DLM1517923">Tax credits for non-resident withholding tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517925" name="DLM1517925">LB 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517925" name="DLM1517925">Tax credits for RSCT</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6890116" name="DLM6890116">LB 6B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6890116" name="DLM6890116">Tax credits for RLWT</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1777050" name="DLM1777050">LB 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1777050" name="DLM1777050">Tax credits related to personal service rehabilitation payments: providers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1777057" name="DLM1777057">LB 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1777057" name="DLM1777057">Tax credits related to personal service rehabilitation payments: payers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517928" name="DLM1517928">Subpart LC—Tax credits for natural persons</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517929" name="DLM1517929">Tax credits for persons on low incomes</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517930" name="DLM1517930">LC 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517930" name="DLM1517930">When net income under low income amount</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517937" name="DLM1517937">LC 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517937" name="DLM1517937">When net income in low income abatement range</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517947" name="DLM1517947">Tax credits for children</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517948" name="DLM1517948">LC 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517948" name="DLM1517948">Child’s income</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517954" name="DLM1517954">Tax credits for transitional circumstances</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517955" name="DLM1517955">LC 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517955" name="DLM1517955">Tax credits for transitional circumstances</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517963" name="DLM1517963">LC 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517963" name="DLM1517963">Meaning of engaged in full-time work</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517971" name="DLM1517971">Tax credits for housekeeping</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517972" name="DLM1517972">LC 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517972" name="DLM1517972">Tax credits for housekeeping</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517976" name="DLM1517976">LC 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517976" name="DLM1517976">Meaning of housekeeper</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517980" name="DLM1517980">LC 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517980" name="DLM1517980">Some definitions</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517990" name="DLM1517990">Tax credits for absentees</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517991" name="DLM1517991">LC 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517991" name="DLM1517991">Tax credits for absentees</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517997" name="DLM1517997">Adjustments to certain tax credits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517998" name="DLM1517998">LC 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1517998" name="DLM1517998">Adjustment for change in return date</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518004" name="DLM1518004">LC 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518004" name="DLM1518004">Adjustment when person is non-resident for part of tax year</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518013" name="DLM1518013">LC 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518013" name="DLM1518013">Assessment when person is non-resident</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1949200" name="DLM1949200">Tax credits for independent earners</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1949201" name="DLM1949201">LC 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1949201" name="DLM1949201">Tax credits for independent earners</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS967327" name="LMS967327">LC 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS967327" name="LMS967327">Amount of tax credit for independent earners for 1 April 2024 to 30 July 2024</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS967330" name="LMS967330">LC 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS967330" name="LMS967330">Amount of tax credit for independent earners for 31 July 2024 to 31 March 2025</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518015" name="DLM1518015">Subpart LD—Tax credits for gifts and donations</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2781484" name="DLM2781484">Charitable and other public benefit gifts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518016" name="DLM1518016">LD 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518016" name="DLM1518016">Tax credits for charitable or other public benefit gifts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518020" name="DLM1518020">LD 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518020" name="DLM1518020">Exclusions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518022" name="DLM1518022">LD 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518022" name="DLM1518022">Meaning of charitable or other public benefit gift</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2781406" name="DLM2781406">Payroll donations</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2781407" name="DLM2781407">LD 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2781407" name="DLM2781407">Tax credits for payroll donations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2781412" name="DLM2781412">LD 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2781412" name="DLM2781412">Calculating amount of tax credit and filing particulars</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2781414" name="DLM2781414">LD 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2781414" name="DLM2781414">When donation is paid to ineligible recipient</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2781416" name="DLM2781416">LD 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2781416" name="DLM2781416">When donation returned to person</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2781418" name="DLM2781418">LD 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2781418" name="DLM2781418">Meaning and ranking of payroll donation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518025" name="DLM1518025">Subpart LE—Tax credits for imputation credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518026" name="DLM1518026">LE 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518026" name="DLM1518026">Tax credits for imputation credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518028" name="DLM1518028">LE 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518028" name="DLM1518028">Use of remaining credits by companies and trustees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3113117" name="DLM3113117">LE 2B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3113117" name="DLM3113117">Use of remaining credits by life insurer on policyholder base</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518034" name="DLM1518034">LE 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518034" name="DLM1518034">Use of remaining credits by others</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518036" name="DLM1518036">LE 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518036" name="DLM1518036">Trustees for minor beneficiaries</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960457" name="LMS960457">LE 4B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960457" name="LMS960457">Trustees for certain close companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518038" name="DLM1518038">LE 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518038" name="DLM1518038">Beneficiaries of trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518046" name="DLM1518046">LE 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518046" name="DLM1518046">Partners in partnerships</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518054" name="DLM1518054">LE 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518054" name="DLM1518054">Credit transfer notices</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1690951" name="DLM1690951">LE 7B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1690951" name="DLM1690951">Credit of RSCT for imputation credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518056" name="DLM1518056">LE 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518056" name="DLM1518056">Application of imputation ratio</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6037608" name="DLM6037608">LE 8B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6037608" name="DLM6037608">Dividends from certain FIF interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518058" name="DLM1518058">LE 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518058" name="DLM1518058">Application of combined imputation and FDP ratio</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518061" name="DLM1518061">LE 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518061" name="DLM1518061">When income tax unpaid</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518063" name="DLM1518063">LE 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518063" name="DLM1518063">Evidential requirements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518065" name="DLM1518065">Subpart LF—Tax credits for foreign dividend payment (FDP) credits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518066" name="DLM1518066">LF 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518066" name="DLM1518066">Tax credits for FDP credits</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518068" name="DLM1518068">LF 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518068" name="DLM1518068">Trustees for minor beneficiaries</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518070" name="DLM1518070">LF 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518070" name="DLM1518070">Beneficiaries of trusts</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518078" name="DLM1518078">LF 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518078" name="DLM1518078">Partners in partnerships</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518086" name="DLM1518086">LF 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518086" name="DLM1518086">Credit transfer notices</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518088" name="DLM1518088">LF 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518088" name="DLM1518088">Application of FDP ratio</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518090" name="DLM1518090">LF 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518090" name="DLM1518090">Application of combined imputation and FDP ratio</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518093" name="DLM1518093">LF 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518093" name="DLM1518093">Credits for persons who are non-resident or who receive exempt income</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518095" name="DLM1518095">LF 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518095" name="DLM1518095">When income tax unpaid</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518097" name="DLM1518097">LF 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518097" name="DLM1518097">Evidential requirements</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172666" name="DLM1172666">Subpart LH—Tax credits for expenditure on research and development</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172667" name="DLM1172667">LH 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172667" name="DLM1172667">Who this subpart applies to</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172669" name="DLM1172669">LH 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172669" name="DLM1172669">Tax credits relating to expenditure on research and development</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172673" name="DLM1172673">LH 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172673" name="DLM1172673">Requirements</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172675" name="DLM1172675">LH 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172675" name="DLM1172675">Calculation of amount of credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172679" name="DLM1172679">LH 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172679" name="DLM1172679">Adjustments to eligible expenditure</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172681" name="DLM1172681">LH 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172681" name="DLM1172681">Research and development activities outside New Zealand</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172685" name="DLM1172685">LH 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172685" name="DLM1172685">Research and development activities and related terms</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172692" name="DLM1172692">LH 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172692" name="DLM1172692">Orders in Council</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172694" name="DLM1172694">LH 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172694" name="DLM1172694">Internal software development: general</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172696" name="DLM1172696">LH 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172696" name="DLM1172696">Internal software development: no associated internal software developer</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172702" name="DLM1172702">LH 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172702" name="DLM1172702">Internal software development: associated internal software developer with same income year</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172712" name="DLM1172712">LH 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172712" name="DLM1172712">Internal software development: associated internal software developer with different income year</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172714" name="DLM1172714">LH 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172714" name="DLM1172714">Internal software development: limit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172718" name="DLM1172718">LH 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172718" name="DLM1172718">Treatment of depreciation loss for certain depreciable property</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2578972" name="DLM2578972">LH 14B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2578972" name="DLM2578972">Recovery of overpaid tax credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172720" name="DLM1172720">LH 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172720" name="DLM1172720">Listed research providers</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172722" name="DLM1172722">LH 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172722" name="DLM1172722">Industry research co-operatives</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172726" name="DLM1172726">LH 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172726" name="DLM1172726">Some definitions</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518099" name="DLM1518099">Subpart LJ—Tax credits for foreign income tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518100" name="DLM1518100">LJ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518100" name="DLM1518100">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518102" name="DLM1518102">LJ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518102" name="DLM1518102">Tax credits for foreign income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518104" name="DLM1518104">LJ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518104" name="DLM1518104">Meaning of foreign income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518107" name="DLM1518107">LJ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518107" name="DLM1518107">Meaning of segment of foreign-sourced income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518110" name="DLM1518110">LJ 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518110" name="DLM1518110">Calculation of New Zealand tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518124" name="DLM1518124">LJ 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518124" name="DLM1518124">Taxable distributions and NRWT rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518131" name="DLM1518131">LJ 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518131" name="DLM1518131">Repaid foreign tax: effect on income tax liability</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2579871" name="DLM2579871">LJ 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2579871" name="DLM2579871">Repaid foreign tax: effect on FDP liability</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518133" name="DLM1518133">Subpart LK—Tax credits relating to attributed controlled foreign company income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518134" name="DLM1518134">Amounts of credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518135" name="DLM1518135">LK 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518135" name="DLM1518135">Tax credits relating to attributed CFC income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518138" name="DLM1518138">LK 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518138" name="DLM1518138">Calculation of amount of credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518144" name="DLM1518144">LK 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518144" name="DLM1518144">Currency conversion</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518146" name="DLM1518146">Use of credits in later tax years</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518147" name="DLM1518147">LK 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518147" name="DLM1518147">Use of remaining credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518149" name="DLM1518149">LK 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518149" name="DLM1518149">Companies’ credits carried forward</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2580659" name="DLM2580659">LK 5B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2580659" name="DLM2580659">Credits from tax year before first affected year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518151" name="DLM1518151">LK 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518151" name="DLM1518151">Use of credits by group companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518156" name="DLM1518156">Treatment of taxable distributions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518157" name="DLM1518157">LK 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518157" name="DLM1518157">Taxable distributions and NRWT rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518167" name="DLM1518167">Consolidated companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518168" name="DLM1518168">LK 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518168" name="DLM1518168">Tax credits of consolidated companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518170" name="DLM1518170">LK 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518170" name="DLM1518170">Use of company’s credits carried forward</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518172" name="DLM1518172">LK 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518172" name="DLM1518172">When group membership lacking in tax year in which credit arises</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518174" name="DLM1518174">LK 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518174" name="DLM1518174">When group membership lacking in tax year in which credit used</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518180" name="DLM1518180">Amalgamations of companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518181" name="DLM1518181">LK 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518181" name="DLM1518181">Treatment of credits when companies amalgamate</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518183" name="DLM1518183">LK 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518183" name="DLM1518183">Use of credits by amalgamated company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518185" name="DLM1518185">LK 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518185" name="DLM1518185">Use by amalgamated company of credits carried forward</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518187" name="DLM1518187">LK 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518187" name="DLM1518187">Use of amalgamating company’s credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518189" name="DLM1518189">Subpart LL—Underlying foreign tax credits (UFTC)</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518190" name="DLM1518190">LL 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518190" name="DLM1518190">What this subpart does</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518192" name="DLM1518192">LL 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518192" name="DLM1518192">Tax credits for underlying foreign tax</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518204" name="DLM1518204">LL 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518204" name="DLM1518204">Meaning of grey list dividend</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518213" name="DLM1518213">LL 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518213" name="DLM1518213">Tracking accounts</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518216" name="DLM1518216">LL 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518216" name="DLM1518216">Meaning of foreign dividend company net earnings</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518223" name="DLM1518223">LL 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518223" name="DLM1518223">Foreign dividend company lower tier UFTCs</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518230" name="DLM1518230">LL 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518230" name="DLM1518230">Conduit financing arrangements</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518238" name="DLM1518238">LL 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518238" name="DLM1518238">Currency conversion</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518241" name="DLM1518241">LL 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518241" name="DLM1518241">Some definitions</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518260" name="DLM1518260">Subpart LO—Tax credits for Maori authority credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518261" name="DLM1518261">LO 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518261" name="DLM1518261">Tax credits for Maori authority credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518263" name="DLM1518263">LO 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518263" name="DLM1518263">Beneficiaries of trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1691382" name="DLM1691382">LO 2B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1691382" name="DLM1691382">Credit of RSCT for Maori authority credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518271" name="DLM1518271">LO 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518271" name="DLM1518271">Application of Maori authority distribution ratio</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518273" name="DLM1518273">LO 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518273" name="DLM1518273">When income tax unpaid</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518275" name="DLM1518275">LO 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518275" name="DLM1518275">Evidential requirements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518277" name="DLM1518277">Subpart LP—Tax credits for supplementary dividends</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518278" name="DLM1518278">Introductory provision</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518279" name="DLM1518279">LP 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518279" name="DLM1518279">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518281" name="DLM1518281">Use of credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518282" name="DLM1518282">LP 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518282" name="DLM1518282">Tax credits for supplementary dividends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518289" name="DLM1518289">LP 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518289" name="DLM1518289">Use of remaining credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518292" name="DLM1518292">LP 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518292" name="DLM1518292">Continuity rules for carrying credits forward</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518300" name="DLM1518300">LP 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518300" name="DLM1518300">Application of benchmark dividend rules and imputation credit ratio</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518302" name="DLM1518302">LP 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518302" name="DLM1518302">Deriving supplementary dividend and breach of terms of trust</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518304" name="DLM1518304">Supplementary dividend holding companies</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518305" name="DLM1518305">LP 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518305" name="DLM1518305">Requirements for supplementary dividend holding companies</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518308" name="DLM1518308">LP 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518308" name="DLM1518308">Relationship with exempt income rules</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518315" name="DLM1518315">LP 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518315" name="DLM1518315">Relationship with RWT rules</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518317" name="DLM1518317">LP 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518317" name="DLM1518317">Limitation on deductions</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518325" name="DLM1518325">Subpart LQ—Tax credits of conduit tax relief companies</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518326" name="DLM1518326">LQ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518326" name="DLM1518326">Tax credits of CTR companies</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518336" name="DLM1518336">LQ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518336" name="DLM1518336">Limitation on amount of credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518342" name="DLM1518342">LQ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518342" name="DLM1518342">Determining percentage of non-resident shareholders</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518344" name="DLM1518344">LQ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518344" name="DLM1518344">Date for determining percentage of non-resident shareholders</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518346" name="DLM1518346">LQ 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518346" name="DLM1518346">CTR additional dividends</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518348" name="DLM1518348">Subpart LR—Tax credits for policyholder income</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518349" name="DLM1518349">LR 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518349" name="DLM1518349">Tax credits for policyholder income</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518351" name="DLM1518351">Subpart LS—Tax credits for multi-rate PIEs and investors</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518352" name="DLM1518352">LS 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518352" name="DLM1518352">Tax credits for multi-rate PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518354" name="DLM1518354">LS 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518354" name="DLM1518354">Tax credits for investors in multi-rate PIEs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518356" name="DLM1518356">LS 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518356" name="DLM1518356">Tax credits for zero-rated investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518358" name="DLM1518358">LS 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518358" name="DLM1518358">Tax credits for certain exiting investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43924" name="LMS43924">Subpart LT—Tax credits for petroleum miners</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43927" name="LMS43927">LT 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43927" name="LMS43927">Tax credits for petroleum miners</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS44102" name="LMS44102">LT 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS44102" name="LMS44102">Petroleum mining operations outside New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6037627" name="DLM6037627">Subpart LU—Tax credits for mineral miners</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6037628" name="DLM6037628">LU 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6037628" name="DLM6037628">Tax credits for mineral miners</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199262" name="LMS199262">Subpart LY—Research and development tax credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199229" name="LMS199229">LY 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199229" name="LMS199229">Research and development tax credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199234" name="LMS199234">LY 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199234" name="LMS199234">Key terms</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199236" name="LMS199236">LY 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199236" name="LMS199236">When this subpart applies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199239" name="LMS199239">LY 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199239" name="LMS199239">Calculation of tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199242" name="LMS199242">LY 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199242" name="LMS199242">Eligible research and development expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199245" name="LMS199245">LY 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199245" name="LMS199245">Contracted research and development expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199249" name="LMS199249">LY 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199249" name="LMS199249">Foreign research and development expenditure</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199257" name="LMS199257">LY 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199257" name="LMS199257">Carry forward for remaining research and development tax credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199259" name="LMS199259">LY 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199259" name="LMS199259">Orders in Council</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199261" name="LMS199261">LY 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199261" name="LMS199261">Evaluation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518360" name="DLM1518360">Subpart LZ—Terminating provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518361" name="DLM1518361">Underlying foreign tax credits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518362" name="DLM1518362">LZ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518362" name="DLM1518362">Low tax jurisdiction companies</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518365" name="DLM1518365">Credits for certain non-resident investment companies</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518366" name="DLM1518366">LZ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518366" name="DLM1518366">Certain development projects</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518368" name="DLM1518368">LZ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518368" name="DLM1518368">Interest derived from development investments</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518370" name="DLM1518370">LZ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518370" name="DLM1518370">Dividends derived from development investments</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518372" name="DLM1518372">LZ 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518372" name="DLM1518372">Some definitions</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518378" name="DLM1518378">Credits for interest on home vendor mortgages</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518379" name="DLM1518379">LZ 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518379" name="DLM1518379">Interest on home vendor mortgages</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518383" name="DLM1518383">LZ 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518383" name="DLM1518383">Maximum amount of credit under section LZ 6</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518389" name="DLM1518389">LZ 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518389" name="DLM1518389">Meaning of home vendor mortgage</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518392" name="DLM1518392">Credits for savings in special home ownership accounts</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518393" name="DLM1518393">LZ 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518393" name="DLM1518393">Savings in special home ownership accounts</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518397" name="DLM1518397">LZ 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518397" name="DLM1518397">Maximum amount for 1 special home ownership account for 1 tax year</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518399" name="DLM1518399">LZ 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518399" name="DLM1518399">Maximum amount for all special home ownership accounts for all tax years</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518401" name="DLM1518401">LZ 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518401" name="DLM1518401">Meaning of increase in savings</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS340538" name="LMS340538">Research and development tax credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS341209" name="LMS341209">LZ 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS341209" name="LMS341209">Part-year override of section LY 3(2)(b)</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS337875" name="LMS337875">LZ 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS337875" name="LMS337875">Research and development tax credits’ refundability: option for 2019–20 income year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocPartLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518405" name="DLM1518405">Part M</a></div> <div class="tocPartHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518405" name="DLM1518405">Tax credits paid in cash</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518406" name="DLM1518406">Subpart MA—General provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518407" name="DLM1518407">MA 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518407" name="DLM1518407">What this Part does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518409" name="DLM1518409">MA 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518409" name="DLM1518409">Relationship with core provisions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518411" name="DLM1518411">MA 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518411" name="DLM1518411">Excluded income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518413" name="DLM1518413">MA 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518413" name="DLM1518413">Calculation of amounts of credit producing negative amounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518415" name="DLM1518415">MA 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518415" name="DLM1518415">Advice from outside agencies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518417" name="DLM1518417">MA 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518417" name="DLM1518417">Avoidance arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518419" name="DLM1518419">MA 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518419" name="DLM1518419">Meaning of full-time earner and earner for family scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518423" name="DLM1518423">MA 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518423" name="DLM1518423">Some definitions for family scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518453" name="DLM1518453">Subpart MB—Adjustment of net income for family scheme</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518454" name="DLM1518454">MB 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518454" name="DLM1518454">Adjustments for calculation of family scheme income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518457" name="DLM1518457">MB 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518457" name="DLM1518457">Adjustment for period that is less or more than 1 year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518463" name="DLM1518463">MB 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518463" name="DLM1518463">When person carries on 1 or more businesses or investment activities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518465" name="DLM1518465">MB 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518465" name="DLM1518465">Family scheme income of major shareholders in close companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518472" name="DLM1518472">MB 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518472" name="DLM1518472">Treatment of distributions from superannuation schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1635847" name="DLM1635847">MB 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1635847" name="DLM1635847">Treatment of distributions from retirement savings schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3661986" name="DLM3661986">MB 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3661986" name="DLM3661986">Family scheme income of settlor of trust</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6031214" name="DLM6031214">MB 7B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6031214" name="DLM6031214">Family scheme income from employment benefits: employees not controlling shareholders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3661989" name="DLM3661989">MB 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3661989" name="DLM3661989">Family scheme income from fringe benefits: controlling shareholders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3661991" name="DLM3661991">MB 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3661991" name="DLM3661991">Family scheme income from deposits in main income equalisation accounts</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3661993" name="DLM3661993">MB 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3661993" name="DLM3661993">Family scheme income from certain pensions and annuities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3661995" name="DLM3661995">MB 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3661995" name="DLM3661995">Family scheme income from amounts derived by dependent children</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3661997" name="DLM3661997">MB 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3661997" name="DLM3661997">Family scheme income from non-residents’ foreign-sourced income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223634" name="LMS223634">MB 12B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223634" name="LMS223634">Family scheme income from trusts, not being beneficiary income, and where recipient not settlor</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3661999" name="DLM3661999">MB 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3661999" name="DLM3661999">Family scheme income from other payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7221906" name="DLM7221906">MB 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7221906" name="DLM7221906">Remission income of discharged bankrupt excluded</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518474" name="DLM1518474">Subpart MC—Entitlements under family scheme</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518475" name="DLM1518475">MC 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518475" name="DLM1518475">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518477" name="DLM1518477">MC 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518477" name="DLM1518477">Who qualifies for entitlements under family scheme?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518479" name="DLM1518479">MC 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518479" name="DLM1518479">First requirement: person’s age</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518480" name="DLM1518480">MC 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518480" name="DLM1518480">Second requirement: principal care</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518482" name="DLM1518482">MC 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518482" name="DLM1518482">Third requirement: residence or entitlement to emergency benefit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518484" name="DLM1518484">MC 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518484" name="DLM1518484">When person does not qualify</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518486" name="DLM1518486">MC 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518486" name="DLM1518486">When spouse or partner entitled under family scheme</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518488" name="DLM1518488">MC 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518488" name="DLM1518488">Continuing requirements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518490" name="DLM1518490">MC 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518490" name="DLM1518490">Credits for person aged 18</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518492" name="DLM1518492">MC 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518492" name="DLM1518492">Principal caregiver</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518498" name="DLM1518498">MC 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518498" name="DLM1518498">Relationship periods and entitlement periods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518502" name="DLM1518502">Subpart MD—Abating WFF tax credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518503" name="DLM1518503">Calculating amount of credit</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518504" name="DLM1518504">MD 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518504" name="DLM1518504">Abating WFF tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518512" name="DLM1518512">MD 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518512" name="DLM1518512">Calculating net contributions to credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518514" name="DLM1518514">Family tax credit</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518515" name="DLM1518515">MD 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518515" name="DLM1518515">Calculation of family tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518521" name="DLM1518521">In-work tax credit</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518522" name="DLM1518522">MD 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518522" name="DLM1518522">Entitlement to in-work tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518524" name="DLM1518524">MD 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518524" name="DLM1518524">First requirement: person’s age</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518526" name="DLM1518526">MD 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518526" name="DLM1518526">Second requirement: principal care</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518528" name="DLM1518528">MD 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518528" name="DLM1518528">Third requirement: residence</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518530" name="DLM1518530">MD 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518530" name="DLM1518530">Fourth requirement: person not receiving benefit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518532" name="DLM1518532">MD 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518532" name="DLM1518532">Fifth requirement: earner</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518534" name="DLM1518534">MD 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518534" name="DLM1518534">Calculation of in-work tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518542" name="DLM1518542">Parental tax credit</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518543" name="DLM1518543">MD 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518543" name="DLM1518543">Entitlement to parental tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518546" name="DLM1518546">MD 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518546" name="DLM1518546">Calculation of parental tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7221943" name="DLM7221943">MD 12B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7221943" name="DLM7221943">Additional parental tax credit amount included in lump sum if 70-day period crosses 2 tax years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518552" name="DLM1518552">Credit abatement</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518553" name="DLM1518553">MD 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518553" name="DLM1518553">Calculation of family credit abatement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518559" name="DLM1518559">MD 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518559" name="DLM1518559">Person receiving protected family tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518561" name="DLM1518561">MD 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518561" name="DLM1518561">Family scheme income for purposes of section MD 14</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1641670" name="DLM1641670">MD 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1641670" name="DLM1641670">Additional parental tax credit abatement amount for lump sum if 70-day period crosses 2 tax years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518563" name="DLM1518563">Subpart ME—Minimum family tax credit</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518564" name="DLM1518564">ME 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518564" name="DLM1518564">Minimum family tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518572" name="DLM1518572">ME 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518572" name="DLM1518572">Meaning of employment for this subpart</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1686886" name="DLM1686886">ME 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1686886" name="DLM1686886">Meaning of net family scheme income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518576" name="DLM1518576">Subpart MF—Payment of credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518577" name="DLM1518577">MF 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518577" name="DLM1518577">Application for payment of tax credit by instalment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518580" name="DLM1518580">MF 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518580" name="DLM1518580">When person not entitled to payment by instalment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518582" name="DLM1518582">MF 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518582" name="DLM1518582">Calculating amount of interim WFF tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518591" name="DLM1518591">MF 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518591" name="DLM1518591">Requirements for calculating instalment of tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1772207" name="DLM1772207">MF 4B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1772207" name="DLM1772207">Calculation of instalments: 1 April 2008 to 30 September 2008</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1772211" name="DLM1772211">MF 4C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1772211" name="DLM1772211">Calculation of instalments: 1 October 2008 to 31 March 2009</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3018812" name="DLM3018812">MF 4D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3018812" name="DLM3018812">Calculation of instalments: 1 April 2010 to 30 September 2010</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3018817" name="DLM3018817">MF 4E</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3018817" name="DLM3018817">Calculation of instalments: 1 October 2010 to 31 March 2011</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43041" name="LMS43041">MF 4F</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43041" name="LMS43041">Calculation of instalments: 1 April 2018 to 30 June 2018</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43536" name="LMS43536">MF 4G</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43536" name="LMS43536">Calculation of instalments: 1 July 2018 to 31 March 2019</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS499983" name="LMS499983">MF 4H</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS499983" name="LMS499983">Calculation of instalments: 1 April 2021 to 30 June 2021</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS500007" name="LMS500007">MF 4I</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS500007" name="LMS500007">Calculation of instalments: 1 July 2021 to 31 March 2022</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS967336" name="LMS967336">MF 4J</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS967336" name="LMS967336">Calculation of instalments: 1 April 2024 to 30 July 2024</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS967342" name="LMS967342">MF 4K</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS967342" name="LMS967342">Calculation of instalments: 31 July 2024 to 31 March 2025</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518593" name="DLM1518593">MF 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518593" name="DLM1518593">Recovery of overpaid tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518595" name="DLM1518595">MF 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518595" name="DLM1518595">Overpayment or underpayment of tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518597" name="DLM1518597">MF 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518597" name="DLM1518597">Orders in Council</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS63791" name="LMS63791">Subpart MG—Best Start tax credit</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS63782" name="LMS63782">MG 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS63782" name="LMS63782">Best Start tax credit entitlement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS63785" name="LMS63785">MG 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS63785" name="LMS63785">Best Start tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS63788" name="LMS63788">MG 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS63788" name="LMS63788">Best Start credit abatement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS63790" name="LMS63790">MG 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS63790" name="LMS63790">Person receiving protected Best Start tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS976046" name="LMS976046">Subpart MH—FamilyBoost tax credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS976025" name="LMS976025">MH 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS976025" name="LMS976025">FamilyBoost tax credits: purpose</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS976039" name="LMS976039">MH 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS976039" name="LMS976039">Some definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS976041" name="LMS976041">MH 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS976041" name="LMS976041">FamilyBoost tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS976043" name="LMS976043">MH 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS976043" name="LMS976043">Meaning of tax credit income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS976045" name="LMS976045">MH 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS976045" name="LMS976045">FamilyBoost tax credit abatement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518599" name="DLM1518599">Subpart MK—Tax credits for KiwiSaver schemes and complying superannuation funds</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518600" name="DLM1518600">MK 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518600" name="DLM1518600">Tax credits for superannuation contributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689753" name="DLM1689753">Tax credits for fund providers</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518602" name="DLM1518602">MK 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518602" name="DLM1518602">Eligibility requirements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518604" name="DLM1518604">MK 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518604" name="DLM1518604">Payment of tax credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518607" name="DLM1518607">MK 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518607" name="DLM1518607">Amount of tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518613" name="DLM1518613">MK 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518613" name="DLM1518613">Crown contributions for members</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518615" name="DLM1518615">MK 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518615" name="DLM1518615">Credit given by fund providers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518617" name="DLM1518617">MK 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518617" name="DLM1518617">Amounts paid in excess</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518619" name="DLM1518619">MK 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518619" name="DLM1518619">Treatment of tax credits on permanent emigration</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689612" name="DLM1689612">Tax credits for employers</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689613" name="DLM1689613">MK 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689613" name="DLM1689613">Eligibility requirements</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689615" name="DLM1689615">MK 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689615" name="DLM1689615">Amount of credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689620" name="DLM1689620">MK 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689620" name="DLM1689620">When tax credits arise</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689621" name="DLM1689621">MK 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689621" name="DLM1689621">Using tax credits</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689623" name="DLM1689623">MK 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689623" name="DLM1689623">When short payment and unpaid compulsory employer contributions found after tax credit used</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689625" name="DLM1689625">MK 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689625" name="DLM1689625">Employees opting out</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689627" name="DLM1689627">MK 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689627" name="DLM1689627">Groups of persons</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689629" name="DLM1689629">MK 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1689629" name="DLM1689629">Private domestic workers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172820" name="DLM1172820">Subpart ML—Tax credits for redundancy payments</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172821" name="DLM1172821">ML 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172821" name="DLM1172821">What this subpart does</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172823" name="DLM1172823">ML 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172823" name="DLM1172823">Tax credit for redundancy payments</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172825" name="DLM1172825">ML 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172825" name="DLM1172825">Payment by Commissioner</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6767131" name="DLM6767131">Subpart MX—Tax credits for R&D tax losses</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6767134" name="DLM6767134">MX 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6767134" name="DLM6767134">When subpart applies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6767137" name="DLM6767137">MX 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6767137" name="DLM6767137">Corporate eligibility criteria</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6767139" name="DLM6767139">MX 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6767139" name="DLM6767139">Wage intensity criteria</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6767143" name="DLM6767143">MX 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6767143" name="DLM6767143">R&D loss tax credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6767145" name="DLM6767145">MX 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6767145" name="DLM6767145">Cancellation of R&D tax losses</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6767147" name="DLM6767147">MX 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6767147" name="DLM6767147">Deduction if increase in basic tax rate for company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6767150" name="DLM6767150">MX 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6767150" name="DLM6767150">Reinstatement of R&D tax losses and R&D repayment tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518621" name="DLM1518621">Subpart MZ—Terminating provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518622" name="DLM1518622">MZ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518622" name="DLM1518622">Entitlement to child tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518624" name="DLM1518624">MZ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518624" name="DLM1518624">Calculation of child tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2582849" name="DLM2582849">MZ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2582849" name="DLM2582849">Exclusions from determination of family scheme income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocPartLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518630" name="DLM1518630">Part O</a></div> <div class="tocPartHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518630" name="DLM1518630">Memorandum accounts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518631" name="DLM1518631">Subpart OA—General provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518632" name="DLM1518632">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518633" name="DLM1518633">OA 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518633" name="DLM1518633">What this Part does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518635" name="DLM1518635">OA 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518635" name="DLM1518635">Memorandum accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518637" name="DLM1518637">OA 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518637" name="DLM1518637">General rules for maintaining memorandum accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518639" name="DLM1518639">OA 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518639" name="DLM1518639">Certain credits and debits arising only in group accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518641" name="DLM1518641">Credits and debits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518642" name="DLM1518642">OA 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518642" name="DLM1518642">Credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518651" name="DLM1518651">OA 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518651" name="DLM1518651">Debits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518660" name="DLM1518660">Opening balances</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518661" name="DLM1518661">OA 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518661" name="DLM1518661">Opening balances of memorandum accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518663" name="DLM1518663">Shareholder continuity requirements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518664" name="DLM1518664">OA 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518664" name="DLM1518664">Shareholder continuity requirements for memorandum accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518666" name="DLM1518666">Treatment of credits and debits on resident’s restricted amalgamation</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518667" name="DLM1518667">General provision</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518668" name="DLM1518668">OA 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518668" name="DLM1518668">General treatment of credits and debits on resident’s restricted amalgamation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518670" name="DLM1518670">When companies amalgamate</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518671" name="DLM1518671">OA 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518671" name="DLM1518671">When credits or debits due to amalgamating company but not recorded</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518673" name="DLM1518673">OA 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518673" name="DLM1518673">FDP account on resident’s restricted amalgamation</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518675" name="DLM1518675">OA 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518675" name="DLM1518675">CTR account on resident’s restricted amalgamation</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518677" name="DLM1518677">OA 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518677" name="DLM1518677">Policyholder credit account on resident’s restricted amalgamation</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518679" name="DLM1518679">Amalgamation of companies in consolidated groups</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518680" name="DLM1518680">OA 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518680" name="DLM1518680">Continuity of shareholding when group companies amalgamate</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518682" name="DLM1518682">OA 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518682" name="DLM1518682">When credits or debits due to consolidated group but not recorded</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518684" name="DLM1518684">OA 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518684" name="DLM1518684">When FDP account ends on resident’s restricted amalgamation</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518686" name="DLM1518686">OA 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518686" name="DLM1518686">When policyholder credit account ends on resident’s restricted amalgamation</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518688" name="DLM1518688">Maximum permitted ratios</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518689" name="DLM1518689">OA 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518689" name="DLM1518689">Calculation of maximum permitted ratios</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518694" name="DLM1518694">Subpart OB—Imputation credit accounts (ICA)</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518695" name="DLM1518695">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518696" name="DLM1518696">OB 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518696" name="DLM1518696">General rules for companies with imputation credit accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518700" name="DLM1518700">OB 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518700" name="DLM1518700">Australian companies with imputation credit accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518702" name="DLM1518702">OB 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518702" name="DLM1518702">Imputation credit accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3113400" name="DLM3113400">OB 3B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3113400" name="DLM3113400">General rule for life insurer’s policyholder base</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518704" name="DLM1518704">Imputation credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518705" name="DLM1518705">OB 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518705" name="DLM1518705">ICA payment of tax or transfer to account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518708" name="DLM1518708">OB 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518708" name="DLM1518708">ICA deposit in tax pooling account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518710" name="DLM1518710">OB 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518710" name="DLM1518710">ICA transfer from tax pooling account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518712" name="DLM1518712">OB 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518712" name="DLM1518712">ICA payment of further income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1631666" name="DLM1631666">OB 7B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1631666" name="DLM1631666">ICA payment of qualifying company election tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1631668" name="DLM1631668">OB 7C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1631668" name="DLM1631668">ICA expenditure on research and development</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518714" name="DLM1518714">OB 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518714" name="DLM1518714">ICA resident withholding tax withheld</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518716" name="DLM1518716">OB 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518716" name="DLM1518716">ICA dividend derived with imputation credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2569615" name="DLM2569615">OB 9B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2569615" name="DLM2569615">ICA attributed PIE income with imputation credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199393" name="LMS199393">OB 9C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199393" name="LMS199393">ICA credit for research and development tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518718" name="DLM1518718">OB 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518718" name="DLM1518718">ICA dividend derived with FDP credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518720" name="DLM1518720">OB 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518720" name="DLM1518720">ICA payment of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518722" name="DLM1518722">OB 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518722" name="DLM1518722">ICA transfer from FDP account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518724" name="DLM1518724">OB 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518724" name="DLM1518724">ICA transfer of debit balance on leaving wholly-owned group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518726" name="DLM1518726">OB 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518726" name="DLM1518726">ICA payment of tax on leaving wholly-owned group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518728" name="DLM1518728">OB 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518728" name="DLM1518728">ICA payment of tax on joining wholly-owned group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518730" name="DLM1518730">OB 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518730" name="DLM1518730">ICA attribution for personal services</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518732" name="DLM1518732">OB 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518732" name="DLM1518732">ICA transfer from policyholder credit account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518734" name="DLM1518734">OB 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518734" name="DLM1518734">ICA transfer from ASC account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518736" name="DLM1518736">OB 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518736" name="DLM1518736">ICA transfer to master fund</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7224114" name="DLM7224114">OB 19B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7224114" name="DLM7224114">ICA transfer to loss-using group company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518741" name="DLM1518741">OB 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518741" name="DLM1518741">ICA distribution with Maori authority credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518743" name="DLM1518743">OB 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518743" name="DLM1518743">ICA balance of Maori authority credit account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518745" name="DLM1518745">OB 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518745" name="DLM1518745">ICA replacement payment to company under share-lending arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518747" name="DLM1518747">OB 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518747" name="DLM1518747">ICA credit transfer to company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS836950" name="LMS836950">OB 23B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS836950" name="LMS836950">ICA transfer from consolidated imputation group to departing member for unused tax payment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518749" name="DLM1518749">OB 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518749" name="DLM1518749">ICA credit on resident’s restricted amalgamation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518751" name="DLM1518751">OB 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518751" name="DLM1518751">ICA reversal of tax advantage arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518753" name="DLM1518753">OB 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518753" name="DLM1518753">ICA elimination of double debit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518755" name="DLM1518755">OB 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518755" name="DLM1518755">ICA non-resident withholding tax withheld</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518757" name="DLM1518757">OB 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518757" name="DLM1518757">ICA payment of amount of tax for schedular payment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518759" name="DLM1518759">OB 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518759" name="DLM1518759">ICA payment of schedular income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518761" name="DLM1518761">Imputation debits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518762" name="DLM1518762">OB 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518762" name="DLM1518762">ICA payment of dividend</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518764" name="DLM1518764">OB 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518764" name="DLM1518764">ICA allocation of provisional tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518766" name="DLM1518766">OB 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518766" name="DLM1518766">ICA refund of tax or transfer from account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518772" name="DLM1518772">OB 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518772" name="DLM1518772">ICA amount applied to pay other taxes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518774" name="DLM1518774">OB 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518774" name="DLM1518774">ICA refund from tax pooling account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518776" name="DLM1518776">OB 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518776" name="DLM1518776">ICA transfer within tax pooling account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3113445" name="DLM3113445">OB 35B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3113445" name="DLM3113445">ICA debit for transfer from tax pooling account for policyholder base liability</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518778" name="DLM1518778">OB 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518778" name="DLM1518778">ICA refund of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518780" name="DLM1518780">OB 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518780" name="DLM1518780">ICA refund of tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518782" name="DLM1518782">OB 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518782" name="DLM1518782">ICA overpayment of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518784" name="DLM1518784">OB 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518784" name="DLM1518784">ICA transfer for net foreign attributed income</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518789" name="DLM1518789">OB 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518789" name="DLM1518789">ICA attribution for personal services</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518791" name="DLM1518791">OB 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518791" name="DLM1518791">ICA debit for loss of shareholder continuity</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518793" name="DLM1518793">OB 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518793" name="DLM1518793">ICA on-market cancellation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518799" name="DLM1518799">OB 43</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518799" name="DLM1518799">ICA breach of imputation ratio</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518805" name="DLM1518805">OB 44</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518805" name="DLM1518805">ICA debit on leaving wholly-owned group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518809" name="DLM1518809">OB 45</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518809" name="DLM1518809">ICA redemption debit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518820" name="DLM1518820">OB 46</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518820" name="DLM1518820">ICA transfer from member fund</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7224134" name="DLM7224134">OB 46B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7224134" name="DLM7224134">ICA transfer from group company to loss-using group company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518825" name="DLM1518825">OB 47</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518825" name="DLM1518825">Debit for policyholder base imputation credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6772691" name="DLM6772691">OB 47B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6772691" name="DLM6772691">Tax paid by recipients of R&D loss tax credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518827" name="DLM1518827">OB 48</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518827" name="DLM1518827">ICA credit balance when Maori authority credit account starts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518829" name="DLM1518829">OB 49</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518829" name="DLM1518829">ICA replacement payment by company under share-lending arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518831" name="DLM1518831">OB 50</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518831" name="DLM1518831">ICA returning share transfer</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518833" name="DLM1518833">OB 51</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518833" name="DLM1518833">ICA credit transfer by company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518835" name="DLM1518835">OB 52</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518835" name="DLM1518835">ICA transfer to consolidated imputation group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518837" name="DLM1518837">OB 53</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518837" name="DLM1518837">ICA debit on resident’s restricted amalgamation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518839" name="DLM1518839">OB 54</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518839" name="DLM1518839">ICA tax advantage arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518841" name="DLM1518841">OB 55</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518841" name="DLM1518841">ICA retrospective imputation credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518843" name="DLM1518843">OB 56</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518843" name="DLM1518843">ICA final balance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518845" name="DLM1518845">OB 57</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518845" name="DLM1518845">ICA refund of NRWT</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518847" name="DLM1518847">OB 58</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518847" name="DLM1518847">ICA refund of amount of tax for schedular payment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518849" name="DLM1518849">OB 59</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518849" name="DLM1518849">ICA refund of schedular income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518851" name="DLM1518851">Imputation credits attached to dividends</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518852" name="DLM1518852">OB 60</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518852" name="DLM1518852">Imputation credits attached to dividends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518861" name="DLM1518861">OB 61</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518861" name="DLM1518861">ICA benchmark dividend rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518863" name="DLM1518863">OB 62</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518863" name="DLM1518863">Retrospective attachment of imputation credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518865" name="DLM1518865">OB 63</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518865" name="DLM1518865">Australian dividends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518867" name="DLM1518867">OB 64</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518867" name="DLM1518867">Replacement payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518869" name="DLM1518869">Further income tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518870" name="DLM1518870">OB 65</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518870" name="DLM1518870">Further income tax for ICA closing debit balance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518872" name="DLM1518872">OB 66</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518872" name="DLM1518872">Further income tax when company stops being ICA company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518874" name="DLM1518874">OB 67</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518874" name="DLM1518874">Reduction of further income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518879" name="DLM1518879">OB 68</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518879" name="DLM1518879">Income tax paid satisfying liability for further income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518881" name="DLM1518881">OB 69</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518881" name="DLM1518881">Further income tax paid satisfying liability for income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518887" name="DLM1518887">OB 70</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518887" name="DLM1518887">Application of other provisions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518889" name="DLM1518889">Imputation additional tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518890" name="DLM1518890">OB 71</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518890" name="DLM1518890">Imputation additional tax on leaving group of companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518894" name="DLM1518894">OB 72</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518894" name="DLM1518894">Imputation additional tax on joining wholly-owned group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3242442" name="DLM3242442">OB 72B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3242442" name="DLM3242442">Limit on using entitlement to refund after joining wholly-owned group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518898" name="DLM1518898">Distributions of statutory producer boards and co-operative companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518899" name="DLM1518899">OB 73</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518899" name="DLM1518899">Statutory producer boards attaching imputation credits to cash distributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518910" name="DLM1518910">OB 74</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518910" name="DLM1518910">Statutory producer boards attaching imputation credits to notional distributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518922" name="DLM1518922">OB 75</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518922" name="DLM1518922">Statutory producer boards’ notional distributions that are dividends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518928" name="DLM1518928">OB 76</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518928" name="DLM1518928">Statutory producer boards attaching FDP credits</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518930" name="DLM1518930">OB 77</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518930" name="DLM1518930">When and how statutory producer board makes election</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518932" name="DLM1518932">OB 78</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518932" name="DLM1518932">Co-operative companies attaching imputation credits to cash distributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223638" name="LMS223638">OB 78B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS223638" name="LMS223638">Co-operative companies attaching imputation credits to cash distributions to groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518943" name="DLM1518943">OB 79</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518943" name="DLM1518943">Co-operative companies attaching imputation credits to notional distributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518950" name="DLM1518950">OB 80</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518950" name="DLM1518950">Co-operative companies’ notional distributions that are dividends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518956" name="DLM1518956">OB 81</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518956" name="DLM1518956">Co-operative companies attaching FDP credits</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518958" name="DLM1518958">OB 82</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518958" name="DLM1518958">When and how co-operative company makes election</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7224184" name="DLM7224184">Election by group company for transfer of imputation credits with transfer of tax loss</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7224185" name="DLM7224185">OB 83</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7224185" name="DLM7224185">Group companies transferring imputation credits with transfer of tax loss</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7224188" name="DLM7224188">OB 84</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7224188" name="DLM7224188">When and how group company transferring tax loss makes election</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4264535" name="DLM4264535">Tables of credits and debits in memorandum accounts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4264560" name="DLM4264560">Table O1: imputation credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4264562" name="DLM4264562">Table O2: imputation debits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518962" name="DLM1518962">Subpart OC—Foreign dividend payment accounts (FDPA)</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518963" name="DLM1518963">Introductory provisions</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518964" name="DLM1518964">OC 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518964" name="DLM1518964">General rules for companies with FDP accounts</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518966" name="DLM1518966">OC 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518966" name="DLM1518966">FDP accounts</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3113512" name="DLM3113512">OC 2B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3113512" name="DLM3113512">General rule for life insurer’s policyholder base</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518968" name="DLM1518968">OC 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518968" name="DLM1518968">Choosing to become FDPA company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518970" name="DLM1518970">OC 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518970" name="DLM1518970">When company chooses to stop being FDPA company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518972" name="DLM1518972">OC 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518972" name="DLM1518972">When company emigrates</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518974" name="DLM1518974">FDP credits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518975" name="DLM1518975">OC 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518975" name="DLM1518975">FDPA payment of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518977" name="DLM1518977">OC 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518977" name="DLM1518977">FDPA dividend derived with FDP credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518979" name="DLM1518979">OC 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518979" name="DLM1518979">FDPA payment of FDP for transfer from CTR account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518981" name="DLM1518981">OC 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518981" name="DLM1518981">FDPA transfer for net foreign attributed income</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518983" name="DLM1518983">OC 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518983" name="DLM1518983">FDPA payment of FDP for conduit debit balance</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518985" name="DLM1518985">OC 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518985" name="DLM1518985">FDPA credit transfer to company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518987" name="DLM1518987">OC 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518987" name="DLM1518987">FDPA reversal of tax advantage arrangement</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518989" name="DLM1518989">FDP debits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518990" name="DLM1518990">OC 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518990" name="DLM1518990">FDPA payment of dividend</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518992" name="DLM1518992">OC 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518992" name="DLM1518992">FDPA refund of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518994" name="DLM1518994">OC 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518994" name="DLM1518994">FDPA overpayment of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518996" name="DLM1518996">OC 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518996" name="DLM1518996">FDPA refund of tax credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518998" name="DLM1518998">OC 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1518998" name="DLM1518998">FDPA credit transfer by company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519000" name="DLM1519000">OC 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519000" name="DLM1519000">FDPA transfer to imputation credit account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519002" name="DLM1519002">OC 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519002" name="DLM1519002">FDPA transfer to CTR account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519004" name="DLM1519004">OC 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519004" name="DLM1519004">Debit for policyholder base FDP credits</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519006" name="DLM1519006">OC 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519006" name="DLM1519006">FDPA transfer to group account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519008" name="DLM1519008">OC 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519008" name="DLM1519008">FDPA breach of FDP ratio</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519014" name="DLM1519014">OC 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519014" name="DLM1519014">FDPA breach of FDP ratio by PCA company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519018" name="DLM1519018">OC 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519018" name="DLM1519018">FDPA debit for loss of shareholder continuity</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519020" name="DLM1519020">OC 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519020" name="DLM1519020">FDPA tax advantage arrangement</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519022" name="DLM1519022">OC 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519022" name="DLM1519022">FDPA final balance</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519024" name="DLM1519024">FDP credits attached to dividends</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519025" name="DLM1519025">OC 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519025" name="DLM1519025">FDP credits attached to dividends</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519031" name="DLM1519031">OC 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519031" name="DLM1519031">FDPA benchmark dividend rules</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519033" name="DLM1519033">OC 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519033" name="DLM1519033">FDP credits and imputation credits attached to dividends</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519043" name="DLM1519043">Further income tax</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519044" name="DLM1519044">OC 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519044" name="DLM1519044">Payment of further income tax for closing debit balance</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519046" name="DLM1519046">OC 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519046" name="DLM1519046">Payment of further income tax when company no longer New Zealand resident</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519048" name="DLM1519048">OC 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519048" name="DLM1519048">Reduction of further income tax</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519050" name="DLM1519050">OC 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519050" name="DLM1519050">Income tax paid satisfying liability for further income tax</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519052" name="DLM1519052">OC 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519052" name="DLM1519052">Further income tax paid satisfying liability for income tax</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519054" name="DLM1519054">Some definitions</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519055" name="DLM1519055">OC 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519055" name="DLM1519055">Meaning of FDP reference period</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519058" name="DLM1519058">OC 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519058" name="DLM1519058">Meaning of maximum deficit debit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519066" name="DLM1519066">OC 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519066" name="DLM1519066">Meaning of policyholder FDP ratio</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519074" name="DLM1519074">OC 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519074" name="DLM1519074">Meaning of reduced deficit debit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519085" name="DLM1519085">OC 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519085" name="DLM1519085">Meaning of shareholder FDP ratio</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519092" name="DLM1519092">Table O3: FDP credits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519094" name="DLM1519094">Table O4: FDP debits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519096" name="DLM1519096">Subpart OD—Conduit tax relief accounts (CTRA)</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519097" name="DLM1519097">Introductory provisions</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519098" name="DLM1519098">OD 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519098" name="DLM1519098">General rules for companies with CTR accounts</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519100" name="DLM1519100">OD 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519100" name="DLM1519100">CTR accounts</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519102" name="DLM1519102">OD 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519102" name="DLM1519102">Choosing to become CTR company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519104" name="DLM1519104">OD 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519104" name="DLM1519104">When company stops being CTR company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519106" name="DLM1519106">CTR credits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519107" name="DLM1519107">OD 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519107" name="DLM1519107">CTRA tax credit for conduit tax relief</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519114" name="DLM1519114">OD 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519114" name="DLM1519114">CTRA transfer from FDP account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519116" name="DLM1519116">OD 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519116" name="DLM1519116">CTRA dividend derived with CTR credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519118" name="DLM1519118">OD 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519118" name="DLM1519118">CTRA reduction of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519120" name="DLM1519120">OD 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519120" name="DLM1519120">CTRA reversal of tax advantage arrangement</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519122" name="DLM1519122">CTR debits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519123" name="DLM1519123">OD 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519123" name="DLM1519123">CTRA payment of dividend</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519125" name="DLM1519125">OD 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519125" name="DLM1519125">CTRA transfer to FDP account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519127" name="DLM1519127">OD 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519127" name="DLM1519127">CTRA transfer to group account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519129" name="DLM1519129">OD 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519129" name="DLM1519129">CTRA adjustment for conduit tax relief</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519131" name="DLM1519131">OD 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519131" name="DLM1519131">CTRA break in shareholding chain for group company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519133" name="DLM1519133">OD 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519133" name="DLM1519133">CTRA break in shareholding chain for company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519135" name="DLM1519135">OD 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519135" name="DLM1519135">CTRA increase in resident shareholding</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519137" name="DLM1519137">OD 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519137" name="DLM1519137">CTRA breach of CTR ratio</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519143" name="DLM1519143">OD 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519143" name="DLM1519143">CTRA tax advantage arrangement</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519145" name="DLM1519145">OD 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519145" name="DLM1519145">CTRA final balance</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519147" name="DLM1519147">CTR credits attached to dividends</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519148" name="DLM1519148">OD 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519148" name="DLM1519148">CTR credits attached to dividends</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519154" name="DLM1519154">OD 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519154" name="DLM1519154">CTRA benchmark dividend rules</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519156" name="DLM1519156">OD 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519156" name="DLM1519156">CTR credits and imputation credits attached to dividends</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519166" name="DLM1519166">Payment of FDP and refunds</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519167" name="DLM1519167">OD 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519167" name="DLM1519167">FDP payable for CTR debits</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519169" name="DLM1519169">OD 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519169" name="DLM1519169">FDP payable on resident’s restricted amalgamation</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519171" name="DLM1519171">OD 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519171" name="DLM1519171">Refunds on transfers to CTR account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519173" name="DLM1519173">Table O5: conduit tax relief credits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519175" name="DLM1519175">Table O6: conduit tax relief debits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519177" name="DLM1519177">Subpart OE—Branch equivalent tax accounts (BETA)</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519178" name="DLM1519178">Introductory provision</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519179" name="DLM1519179">OE 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519179" name="DLM1519179">General rules for persons with branch equivalent tax accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519181" name="DLM1519181">Companies with branch equivalent tax accounts</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519182" name="DLM1519182">Introductory provisions</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519183" name="DLM1519183">OE 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519183" name="DLM1519183">Branch equivalent tax accounts of companies</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519185" name="DLM1519185">OE 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519185" name="DLM1519185">Choosing to become BETA company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519187" name="DLM1519187">OE 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519187" name="DLM1519187">When company stops being BETA company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519189" name="DLM1519189">OE 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519189" name="DLM1519189">Treatment of attributed CFC income and FIF income in this subpart</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519191" name="DLM1519191">Branch equivalent tax credits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519192" name="DLM1519192">OE 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519192" name="DLM1519192">BETA payment of income tax on foreign income</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519200" name="DLM1519200">OE 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519200" name="DLM1519200">BETA payment of income tax</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519207" name="DLM1519207">OE 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519207" name="DLM1519207">BETA unused amount of debit balance</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519213" name="DLM1519213">OE 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519213" name="DLM1519213">BETA refund of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519215" name="DLM1519215">OE 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519215" name="DLM1519215">BETA credit for loss of shareholder continuity</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519217" name="DLM1519217">OE 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519217" name="DLM1519217">BETA final balance</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3242488" name="DLM3242488">Treatment of debits from conduit relief</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3242489" name="DLM3242489">OE 11B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3242489" name="DLM3242489">Company with debit balance, including debits from conduit relief, in some income years</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519219" name="DLM1519219">Branch equivalent tax debits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519220" name="DLM1519220">OE 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519220" name="DLM1519220">BETA payment of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519222" name="DLM1519222">OE 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519222" name="DLM1519222">BETA reduction in FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519224" name="DLM1519224">OE 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519224" name="DLM1519224">BETA refund of income tax</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519226" name="DLM1519226">OE 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519226" name="DLM1519226">BETA debit for loss of shareholder continuity</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519228" name="DLM1519228">OE 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519228" name="DLM1519228">BETA final balance</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2577911" name="DLM2577911">Debit if credit balance at beginning of first affected income year</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2577912" name="DLM2577912">OE 16B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2577912" name="DLM2577912">Company with credit balance at beginning of first affected income year</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519230" name="DLM1519230">Persons with branch equivalent tax accounts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519231" name="DLM1519231">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519232" name="DLM1519232">OE 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519232" name="DLM1519232">Person choosing to become BETA person</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519234" name="DLM1519234">OE 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519234" name="DLM1519234">When person stops being BETA person</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519236" name="DLM1519236">Branch equivalent tax credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519237" name="DLM1519237">OE 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519237" name="DLM1519237">BETA person’s payment of income tax on foreign income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519245" name="DLM1519245">Branch equivalent tax debits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519246" name="DLM1519246">OE 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519246" name="DLM1519246">BETA person’s payment of income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519248" name="DLM1519248">OE 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519248" name="DLM1519248">BETA person’s refund of income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519250" name="DLM1519250">OE 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519250" name="DLM1519250">BETA person’s final balance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519252" name="DLM1519252">Table O7: branch equivalent tax credits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519254" name="DLM1519254">Table O8: branch equivalent tax debits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519256" name="DLM1519256">Table O9: person’s branch equivalent tax credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519258" name="DLM1519258">Table O10: person’s branch equivalent tax debits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519260" name="DLM1519260">Subpart OF—Available subscribed capital accounts (ASCA)</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519261" name="DLM1519261">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519262" name="DLM1519262">OF 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519262" name="DLM1519262">General rules for companies with ASC accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519264" name="DLM1519264">OF 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519264" name="DLM1519264">ASC accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519266" name="DLM1519266">OF 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519266" name="DLM1519266">Choosing to become ASC account company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519268" name="DLM1519268">ASC credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519269" name="DLM1519269">OF 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519269" name="DLM1519269">ASCA redemption credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519274" name="DLM1519274">ASC debits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519275" name="DLM1519275">OF 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519275" name="DLM1519275">ASCA transfer to imputation credit account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519280" name="DLM1519280">Table O11: ASC credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519282" name="DLM1519282">Table O12: ASC debits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519284" name="DLM1519284">Subpart OJ—Policyholder credit accounts (PCA)</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519285" name="DLM1519285">Introductory provision</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519286" name="DLM1519286">OJ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519286" name="DLM1519286">General rules for companies and other persons with policyholder credit accounts</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519288" name="DLM1519288">Companies with policyholder credit accounts</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519289" name="DLM1519289">Introductory provision</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519290" name="DLM1519290">OJ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519290" name="DLM1519290">Policyholder credit accounts of companies</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519292" name="DLM1519292">Policyholder credits of PCA company</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519293" name="DLM1519293">OJ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519293" name="DLM1519293">PCA transfer from imputation credit account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519295" name="DLM1519295">OJ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519295" name="DLM1519295">PCA transfer from FDP account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519297" name="DLM1519297">OJ 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519297" name="DLM1519297">PCA transfer of life insurance business</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519299" name="DLM1519299">OJ 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519299" name="DLM1519299">PCA credit for maximum deficit in FDP account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519301" name="DLM1519301">OJ 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519301" name="DLM1519301">PCA credit for reduced deficit in FDP account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519303" name="DLM1519303">Policyholder debits of PCA company</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519304" name="DLM1519304">OJ 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519304" name="DLM1519304">PCA payment of tax relating to policyholder base</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519306" name="DLM1519306">OJ 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519306" name="DLM1519306">PCA transfer to imputation credit account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519308" name="DLM1519308">OJ 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519308" name="DLM1519308">PCA transfer to group account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519310" name="DLM1519310">OJ 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519310" name="DLM1519310">PCA company’s transfer of life insurance business</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519312" name="DLM1519312">Persons with policyholder credit accounts</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519313" name="DLM1519313">Introductory provisions</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519314" name="DLM1519314">OJ 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519314" name="DLM1519314">Choosing to become PCA person</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519316" name="DLM1519316">OJ 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519316" name="DLM1519316">Choosing to stop being PCA person</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519318" name="DLM1519318">Policyholder credits of PCA person</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519319" name="DLM1519319">OJ 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519319" name="DLM1519319">PCA person’s equivalent credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519321" name="DLM1519321">OJ 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519321" name="DLM1519321">PCA person’s credit for transfer of life insurance business</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519323" name="DLM1519323">Policyholder debits of PCA person</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519324" name="DLM1519324">OJ 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519324" name="DLM1519324">PCA person’s payment of tax relating to policyholder base</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519326" name="DLM1519326">OJ 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519326" name="DLM1519326">PCA person’s equivalent debit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519328" name="DLM1519328">OJ 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519328" name="DLM1519328">PCA person’s debit for transfer of life insurance business</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519330" name="DLM1519330">Table O13: policyholder credits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519332" name="DLM1519332">Table O14: policyholder debits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519334" name="DLM1519334">Table O15: person’s policyholder credits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519336" name="DLM1519336">Table O16: person’s policyholder debits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519338" name="DLM1519338">Subpart OK—Maori authority credit accounts (MACA)</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519339" name="DLM1519339">Introductory provision</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519340" name="DLM1519340">OK 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519340" name="DLM1519340">General rules for Maori authorities with Maori authority credit accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519342" name="DLM1519342">Maori authority credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519343" name="DLM1519343">OK 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519343" name="DLM1519343">MACA payment of tax or transfer to account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519345" name="DLM1519345">OK 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519345" name="DLM1519345">MACA transfer of excess tax from other Maori authorities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519347" name="DLM1519347">OK 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519347" name="DLM1519347">MACA payment of further income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632225" name="DLM1632225">OK 4B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632225" name="DLM1632225">MACA expenditure on research and development</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519349" name="DLM1519349">OK 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519349" name="DLM1519349">MACA distribution with Maori authority credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519351" name="DLM1519351">OK 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519351" name="DLM1519351">MACA dividend derived with imputation credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4050500" name="DLM4050500">OK 6B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4050500" name="DLM4050500">MACA attributed PIE income with imputation credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199428" name="LMS199428">OK 6C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199428" name="LMS199428">MACA research and development tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519353" name="DLM1519353">OK 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519353" name="DLM1519353">MACA dividend derived with FDP credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519355" name="DLM1519355">OK 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519355" name="DLM1519355">MACA resident withholding tax withheld</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519357" name="DLM1519357">OK 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519357" name="DLM1519357">MACA reversal of tax advantage arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519359" name="DLM1519359">Maori authority debits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519360" name="DLM1519360">OK 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519360" name="DLM1519360">MACA distribution</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519362" name="DLM1519362">OK 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519362" name="DLM1519362">MACA transfer of excess tax to other Maori authorities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519364" name="DLM1519364">OK 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519364" name="DLM1519364">MACA refund of income tax or transfer of excess tax to period or tax type</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519370" name="DLM1519370">OK 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519370" name="DLM1519370">MACA payment of other taxes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519372" name="DLM1519372">OK 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519372" name="DLM1519372">MACA refund of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2578307" name="DLM2578307">OK 14B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2578307" name="DLM2578307">MACA refund of tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519374" name="DLM1519374">OK 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519374" name="DLM1519374">MACA debit for loss of shareholder continuity</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519376" name="DLM1519376">OK 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519376" name="DLM1519376">MACA breach of Maori authority credit ratio</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519382" name="DLM1519382">OK 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519382" name="DLM1519382">MACA tax advantage arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519384" name="DLM1519384">OK 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519384" name="DLM1519384">MACA final balance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519386" name="DLM1519386">Maori authority credits attached to distributions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519387" name="DLM1519387">OK 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519387" name="DLM1519387">Maori authority credits attached to distributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519393" name="DLM1519393">OK 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519393" name="DLM1519393">MACA benchmark distribution rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519395" name="DLM1519395">Further income tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519396" name="DLM1519396">OK 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519396" name="DLM1519396">Further income tax for closing debit balance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519398" name="DLM1519398">OK 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519398" name="DLM1519398">Further income tax paid when Maori authority no longer Maori authority</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519400" name="DLM1519400">OK 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519400" name="DLM1519400">Further income tax paid satisfying liability for income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519402" name="DLM1519402">OK 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519402" name="DLM1519402">Income tax paid satisfying liability for further income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519404" name="DLM1519404">Table O17: Maori authority credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519406" name="DLM1519406">Table O18: Maori authority debits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519408" name="DLM1519408">Subpart OP—Memorandum accounts of consolidated groups</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519409" name="DLM1519409">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519410" name="DLM1519410">OP 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519410" name="DLM1519410">Memorandum accounts of consolidated groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519412" name="DLM1519412">OP 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519412" name="DLM1519412">When credits and debits arise only in group accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519414" name="DLM1519414">Consolidated groups and imputation credit accounts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519415" name="DLM1519415">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519416" name="DLM1519416">OP 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519416" name="DLM1519416">Changes in consolidated imputation groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519418" name="DLM1519418">OP 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519418" name="DLM1519418">Resident imputation subgroups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519420" name="DLM1519420">OP 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519420" name="DLM1519420">When credits and debits arise only in consolidated imputation group accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519422" name="DLM1519422">OP 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519422" name="DLM1519422">Provisions applying to consolidated imputation groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519424" name="DLM1519424">Imputation credits of consolidated imputation groups</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519425" name="DLM1519425">OP 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519425" name="DLM1519425">Consolidated ICA payment of tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519427" name="DLM1519427">OP 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519427" name="DLM1519427">Consolidated ICA deposit in tax pooling account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519429" name="DLM1519429">OP 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519429" name="DLM1519429">Consolidated ICA transfer from tax pooling account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519431" name="DLM1519431">OP 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519431" name="DLM1519431">Consolidated ICA allocation from company with overpaid provisional tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519433" name="DLM1519433">OP 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519433" name="DLM1519433">Consolidated ICA payment of further income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632240" name="DLM1632240">OP 11B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632240" name="DLM1632240">Consolidated ICA expenditure on research and development</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199454" name="LMS199454">OP 11C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199454" name="LMS199454">Consolidated ICA credit for research and development tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519435" name="DLM1519435">OP 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519435" name="DLM1519435">Consolidated ICA dividend derived with imputation credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519437" name="DLM1519437">OP 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519437" name="DLM1519437">Consolidated ICA dividend derived with FDP credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519439" name="DLM1519439">OP 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519439" name="DLM1519439">Consolidated ICA payment of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519441" name="DLM1519441">OP 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519441" name="DLM1519441">Consolidated ICA replacement payment to company under share-lending arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519443" name="DLM1519443">OP 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519443" name="DLM1519443">Consolidated ICA credit transfer to company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS836998" name="LMS836998">OP 16B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS836998" name="LMS836998">Consolidated ICA credit transfer to departing consolidated imputation group for unused tax payment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519445" name="DLM1519445">OP 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519445" name="DLM1519445">Consolidated ICA resident withholding tax withheld</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519447" name="DLM1519447">OP 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519447" name="DLM1519447">Consolidated ICA transfer from group company’s FDP account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519449" name="DLM1519449">OP 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519449" name="DLM1519449">Consolidated ICA transfer from group’s FDP account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519451" name="DLM1519451">OP 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519451" name="DLM1519451">Consolidated ICA transfer from group company’s policyholder credit account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519453" name="DLM1519453">OP 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519453" name="DLM1519453">Consolidated ICA transfer from group’s policyholder credit account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519455" name="DLM1519455">OP 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519455" name="DLM1519455">Consolidated ICA transfer from group company’s ICA</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519457" name="DLM1519457">OP 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519457" name="DLM1519457">Consolidated ICA elimination of double debit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519459" name="DLM1519459">OP 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519459" name="DLM1519459">Consolidated ICA reversal of tax advantage arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519461" name="DLM1519461">OP 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519461" name="DLM1519461">Consolidated ICA non-resident withholding tax withheld</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519463" name="DLM1519463">OP 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519463" name="DLM1519463">Consolidated ICA payment of amount of tax for schedular payment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519465" name="DLM1519465">OP 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519465" name="DLM1519465">Consolidated ICA payment of schedular income tax liability</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519467" name="DLM1519467">Imputation debits of consolidated imputation groups</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519468" name="DLM1519468">OP 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519468" name="DLM1519468">Consolidated ICA payment of dividend</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519470" name="DLM1519470">OP 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519470" name="DLM1519470">Consolidated ICA allocation of provisional tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519472" name="DLM1519472">OP 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519472" name="DLM1519472">Consolidated ICA refund of income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519474" name="DLM1519474">OP 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519474" name="DLM1519474">Consolidated ICA amount applied to pay other taxes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519476" name="DLM1519476">OP 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519476" name="DLM1519476">Consolidated ICA refund from tax pooling account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519478" name="DLM1519478">OP 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519478" name="DLM1519478">Consolidated ICA transfer within tax pooling account</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3114222" name="DLM3114222">OP 33B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3114222" name="DLM3114222">Consolidated ICA debit for transfer from tax pooling account for policyholder base liability</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519480" name="DLM1519480">OP 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519480" name="DLM1519480">Consolidated ICA refund of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519482" name="DLM1519482">OP 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519482" name="DLM1519482">Consolidated ICA refund of tax credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519484" name="DLM1519484">OP 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519484" name="DLM1519484">Consolidated ICA overpayment of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519486" name="DLM1519486">OP 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519486" name="DLM1519486">Consolidated ICA group company’s debit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519488" name="DLM1519488">OP 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519488" name="DLM1519488">Consolidated ICA transfer for net foreign attributed income</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519493" name="DLM1519493">OP 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519493" name="DLM1519493">Consolidated ICA replacement payment by company under share-lending arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519495" name="DLM1519495">OP 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519495" name="DLM1519495">Consolidated ICA returning share transfer</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519497" name="DLM1519497">OP 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519497" name="DLM1519497">Consolidated ICA credit transfer by company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS837012" name="LMS837012">OP 41B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS837012" name="LMS837012">Consolidated ICA debit for unused tax payment of departing member</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS837014" name="LMS837014">OP 41C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS837014" name="LMS837014">Consolidated ICA debit for unused tax payment of departing part of group</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519499" name="DLM1519499">OP 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519499" name="DLM1519499">Consolidated ICA debit for loss of shareholder continuity</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519501" name="DLM1519501">OP 43</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519501" name="DLM1519501">Consolidated ICA breach of imputation ratio</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519503" name="DLM1519503">OP 44</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519503" name="DLM1519503">Consolidated ICA debit for policyholder base imputation credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519505" name="DLM1519505">OP 45</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519505" name="DLM1519505">Consolidated ICA redemption debit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519516" name="DLM1519516">OP 46</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519516" name="DLM1519516">Consolidated ICA tax advantage arrangement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519518" name="DLM1519518">OP 47</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519518" name="DLM1519518">Consolidated ICA final balance</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519520" name="DLM1519520">OP 48</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519520" name="DLM1519520">Consolidated ICA refund of NRWT</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519522" name="DLM1519522">OP 49</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519522" name="DLM1519522">Consolidated ICA refund of amount of tax for schedular payment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519524" name="DLM1519524">OP 50</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519524" name="DLM1519524">Consolidated ICA refund relating to schedular income tax liability</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519526" name="DLM1519526">Table O19: imputation credits of consolidated imputation groups</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519528" name="DLM1519528">Table O20: imputation debits of consolidated imputation groups</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519530" name="DLM1519530">Consolidated groups and FDP accounts</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519531" name="DLM1519531">Introductory provisions</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519532" name="DLM1519532">OP 51</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519532" name="DLM1519532">FDP accounts of consolidated FDP groups</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519534" name="DLM1519534">OP 52</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519534" name="DLM1519534">Choosing to stop being consolidated FDP group</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519536" name="DLM1519536">OP 53</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519536" name="DLM1519536">When group company emigrates</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519538" name="DLM1519538">OP 54</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519538" name="DLM1519538">When credits and debits arise only in consolidated FDP group accounts</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519540" name="DLM1519540">OP 55</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519540" name="DLM1519540">Provisions applying to consolidated FDP groups</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519542" name="DLM1519542">FDP credits of consolidated FDP groups</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519543" name="DLM1519543">OP 56</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519543" name="DLM1519543">Consolidated FDPA payment of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519545" name="DLM1519545">OP 57</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519545" name="DLM1519545">Consolidated FDPA payment of further FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519547" name="DLM1519547">OP 58</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519547" name="DLM1519547">Consolidated FDPA dividend derived with FDP credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519549" name="DLM1519549">OP 59</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519549" name="DLM1519549">Consolidated FDPA group company’s credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519551" name="DLM1519551">OP 60</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519551" name="DLM1519551">Consolidated FDPA credit transfer to company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519553" name="DLM1519553">OP 61</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519553" name="DLM1519553">Consolidated FDPA transfer from group’s CTR account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519555" name="DLM1519555">OP 62</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519555" name="DLM1519555">Consolidated FDPA transfer for net foreign attributed income</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519557" name="DLM1519557">OP 63</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519557" name="DLM1519557">Consolidated FDPA reversal of tax advantage arrangement</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519559" name="DLM1519559">FDP debits of consolidated FDP groups</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519560" name="DLM1519560">OP 64</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519560" name="DLM1519560">Consolidated FDPA payment of dividend</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519562" name="DLM1519562">OP 65</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519562" name="DLM1519562">Consolidated FDPA credit transfer by company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519564" name="DLM1519564">OP 66</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519564" name="DLM1519564">Consolidated FDPA refund of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519566" name="DLM1519566">OP 67</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519566" name="DLM1519566">Consolidated FDPA overpayment of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519568" name="DLM1519568">OP 68</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519568" name="DLM1519568">Consolidated FDPA refund of tax credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519570" name="DLM1519570">OP 69</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519570" name="DLM1519570">Consolidated FDPA transfer to imputation credit account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519572" name="DLM1519572">OP 70</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519572" name="DLM1519572">Consolidated FDPA transfer to group’s CTR account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519574" name="DLM1519574">OP 71</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519574" name="DLM1519574">Consolidated FDPA group company’s debit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519576" name="DLM1519576">OP 72</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519576" name="DLM1519576">Consolidated FDPA breach of FDP ratio</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519578" name="DLM1519578">OP 73</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519578" name="DLM1519578">Consolidated FDPA debit for loss of shareholder continuity</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519580" name="DLM1519580">OP 74</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519580" name="DLM1519580">Consolidated FDPA debit for policyholder base FDP credits</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519582" name="DLM1519582">OP 75</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519582" name="DLM1519582">Consolidated FDPA breach of FDP ratio by PCA company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519584" name="DLM1519584">OP 76</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519584" name="DLM1519584">Consolidated FDPA tax advantage arrangement</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519586" name="DLM1519586">OP 77</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519586" name="DLM1519586">Consolidated FDPA final balance</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519588" name="DLM1519588">Table O21: FDP credits of consolidated FDP groups</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519590" name="DLM1519590">Table O22: FDP debits of consolidated FDP groups</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519592" name="DLM1519592">Consolidated groups and CTR credits</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519593" name="DLM1519593">Introductory provisions</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519594" name="DLM1519594">OP 78</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519594" name="DLM1519594">CTR accounts of consolidated groups</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519596" name="DLM1519596">OP 79</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519596" name="DLM1519596">When credits and debits arise only in CTR group accounts</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519598" name="DLM1519598">OP 80</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519598" name="DLM1519598">Provisions applying to consolidated groups with CTR accounts</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519600" name="DLM1519600">CTR credits of consolidated groups</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519601" name="DLM1519601">OP 81</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519601" name="DLM1519601">Consolidated CTRA tax credit for conduit tax relief</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519608" name="DLM1519608">OP 82</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519608" name="DLM1519608">Consolidated CTRA reduction of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519610" name="DLM1519610">OP 83</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519610" name="DLM1519610">Consolidated CTRA dividend derived with CTR credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519612" name="DLM1519612">OP 84</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519612" name="DLM1519612">Consolidated CTRA group company’s credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519614" name="DLM1519614">OP 85</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519614" name="DLM1519614">Consolidated CTRA transfer from group’s FDP account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519616" name="DLM1519616">OP 86</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519616" name="DLM1519616">Consolidated CTRA reversal of tax advantage arrangement</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519618" name="DLM1519618">CTR debits of consolidated groups</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519619" name="DLM1519619">OP 87</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519619" name="DLM1519619">Consolidated CTRA payment of dividend</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519621" name="DLM1519621">OP 88</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519621" name="DLM1519621">Consolidated CTRA transfer to group’s FDP account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519623" name="DLM1519623">OP 89</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519623" name="DLM1519623">Consolidated CTRA adjustment for conduit tax relief</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519625" name="DLM1519625">OP 90</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519625" name="DLM1519625">Consolidated CTRA group company’s debit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519627" name="DLM1519627">OP 91</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519627" name="DLM1519627">Consolidated CTRA increase in resident shareholding</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519629" name="DLM1519629">OP 92</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519629" name="DLM1519629">Consolidated CTRA breach of CTR ratio</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519631" name="DLM1519631">OP 93</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519631" name="DLM1519631">Consolidated CTRA tax advantage arrangement</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519633" name="DLM1519633">OP 94</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519633" name="DLM1519633">Consolidated CTRA final balance</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519635" name="DLM1519635">Consolidated groups’ FDP payments and refunds</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519636" name="DLM1519636">OP 95</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519636" name="DLM1519636">FDP payable for credits and debits in group’s CTR account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519638" name="DLM1519638">OP 96</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519638" name="DLM1519638">Refund on transfer from group’s FDP account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519640" name="DLM1519640">Table O23: conduit tax relief credits of consolidated groups</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519642" name="DLM1519642">Table O24: conduit tax relief debits of consolidated groups</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519644" name="DLM1519644">Consolidated groups and branch equivalent tax accounts</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519645" name="DLM1519645">Introductory provisions</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519646" name="DLM1519646">OP 97</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519646" name="DLM1519646">Branch equivalent tax accounts of consolidated BETA groups</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519648" name="DLM1519648">OP 98</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519648" name="DLM1519648">Choosing to stop being consolidated BETA group</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519650" name="DLM1519650">OP 99</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519650" name="DLM1519650">When credits and debits arise only in branch equivalent tax group accounts</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519652" name="DLM1519652">Branch equivalent tax credits of consolidated BETA groups</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519653" name="DLM1519653">OP 100</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519653" name="DLM1519653">Consolidated BETA payment of income tax on foreign income</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519661" name="DLM1519661">OP 101</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519661" name="DLM1519661">Consolidated BETA payment of income tax</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519665" name="DLM1519665">OP 102</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519665" name="DLM1519665">Consolidated BETA remaining debit balances</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519671" name="DLM1519671">OP 103</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519671" name="DLM1519671">Consolidated BETA refund of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519673" name="DLM1519673">OP 104</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519673" name="DLM1519673">Consolidated BETA credit for loss of shareholder continuity</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3242942" name="DLM3242942">Treatment by consolidated BETA groups of BETA debits from conduit relief</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3242943" name="DLM3242943">OP 104B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3242943" name="DLM3242943">Consolidated BETA group with debit balance, including debits from conduit relief, in certain income years</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519675" name="DLM1519675">Branch equivalent tax debits of consolidated BETA groups</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519676" name="DLM1519676">OP 105</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519676" name="DLM1519676">Consolidated BETA payment of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519678" name="DLM1519678">OP 106</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519678" name="DLM1519678">Consolidated BETA reduction of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519680" name="DLM1519680">OP 107</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519680" name="DLM1519680">Consolidated BETA refund of income tax</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519682" name="DLM1519682">OP 108</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519682" name="DLM1519682">Consolidated BETA debit for loss of shareholder continuity</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2580700" name="DLM2580700">Debit if credit balance at beginning of first affected income year</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2580701" name="DLM2580701">OP 108B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2580701" name="DLM2580701">Consolidated BETA group with credit balance at beginning of first affected income year</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519684" name="DLM1519684">Table O25: branch equivalent tax credits of consolidated BETA groups</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519686" name="DLM1519686">Table O26: branch equivalent tax debits of consolidated BETA groups</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519688" name="DLM1519688">Consolidated groups and policyholder credit accounts</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519689" name="DLM1519689">Introductory provision</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519690" name="DLM1519690">OP 109</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519690" name="DLM1519690">Policyholder credit accounts of consolidated groups</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519692" name="DLM1519692">Policyholder credits of consolidated groups</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519693" name="DLM1519693">OP 110</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519693" name="DLM1519693">Consolidated PCA transfer from imputation credit account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519695" name="DLM1519695">OP 111</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519695" name="DLM1519695">Consolidated PCA transfer from FDP account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519697" name="DLM1519697">OP 112</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519697" name="DLM1519697">Consolidated PCA group company’s credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519699" name="DLM1519699">OP 113</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519699" name="DLM1519699">Consolidated PCA maximum deficit debit in FDP account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519701" name="DLM1519701">OP 114</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519701" name="DLM1519701">Consolidated PCA reduced deficit debit in FDP account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519703" name="DLM1519703">Policyholder debits of consolidated groups</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519704" name="DLM1519704">OP 115</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519704" name="DLM1519704">Consolidated PCA payment of tax relating to policyholder base</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519706" name="DLM1519706">OP 116</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519706" name="DLM1519706">Consolidated PCA transfer to imputation credit account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3115100" name="DLM3115100">Table O27: policyholder credits of consolidated groups</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3115102" name="DLM3115102">Table O28: policyholder debits of consolidated groups</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519709" name="DLM1519709">Subpart OZ—Terminating provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519710" name="DLM1519710">OZ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519710" name="DLM1519710">No imputation credit for pre-imputation tax paid</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519712" name="DLM1519712">OZ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519712" name="DLM1519712">No imputation debit for pre-imputation refund</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519714" name="DLM1519714">OZ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519714" name="DLM1519714">Overpaid income tax for pre-imputation income year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519716" name="DLM1519716">OZ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519716" name="DLM1519716">Terminating modifications to debits for loss of shareholder continuity</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519718" name="DLM1519718">OZ 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519718" name="DLM1519718">ASCA lost excess available subscribed capital</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519720" name="DLM1519720">OZ 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519720" name="DLM1519720">ASCA redemption of unused investments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632268" name="DLM1632268">OZ 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632268" name="DLM1632268">Memorandum accounts in transitional period</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3545211" name="DLM3545211">OZ 7B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3545211" name="DLM3545211">Maori authority credit ratios for transitional period</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632271" name="DLM1632271">OZ 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632271" name="DLM1632271">Attaching imputation credits: maximum permitted ratio</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632273" name="DLM1632273">OZ 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632273" name="DLM1632273">Benchmark dividends: ratio change</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632275" name="DLM1632275">OZ 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632275" name="DLM1632275">Modifying ratios for imputation credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632277" name="DLM1632277">OZ 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632277" name="DLM1632277">Tax credits for imputation credits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632283" name="DLM1632283">OZ 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632283" name="DLM1632283">Tax credits for non-resident investors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632285" name="DLM1632285">OZ 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632285" name="DLM1632285">Fully credited dividends: modifying actual ratio</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632287" name="DLM1632287">OZ 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632287" name="DLM1632287">Dividends from qualifying companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632289" name="DLM1632289">OZ 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632289" name="DLM1632289">Attaching imputation credits and notional distributions: modifying amounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632291" name="DLM1632291">OZ 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632291" name="DLM1632291">BETA reductions</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632293" name="DLM1632293">OZ 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1632293" name="DLM1632293">CTRA reductions</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3067300" name="DLM3067300">OZ 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3067300" name="DLM3067300">Credit-back of PCA balance</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocPartLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519723" name="DLM1519723">Part R</a></div> <div class="tocPartHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519723" name="DLM1519723">General collection rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519724" name="DLM1519724">Subpart RA—General withholding and payment obligations</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519725" name="DLM1519725">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519726" name="DLM1519726">RA 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519726" name="DLM1519726">What this Part does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519728" name="DLM1519728">RA 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519728" name="DLM1519728">Amounts treated as income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519730" name="DLM1519730">Payment and withholding obligations</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519731" name="DLM1519731">RA 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519731" name="DLM1519731">Terminal tax obligations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519733" name="DLM1519733">RA 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519733" name="DLM1519733">Provisional tax obligations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519735" name="DLM1519735">RA 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519735" name="DLM1519735">Tax obligations for employment-related taxes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519737" name="DLM1519737">RA 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519737" name="DLM1519737">Withholding and payment obligations for passive income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1630908" name="DLM1630908">RA 6B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1630908" name="DLM1630908">Withholding and payment obligations for retirement scheme contributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6887152" name="DLM6887152">RA 6C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6887152" name="DLM6887152">Withholding and payment obligations for residential land</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519739" name="DLM1519739">RA 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519739" name="DLM1519739">Payment of tax by public authorities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519741" name="DLM1519741">RA 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519741" name="DLM1519741">Liability of persons receiving payments or benefits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519743" name="DLM1519743">RA 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519743" name="DLM1519743">Treatment of amounts withheld as received</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519745" name="DLM1519745">RA 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519745" name="DLM1519745">When obligations not met</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519747" name="DLM1519747">RA 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519747" name="DLM1519747">Adjustment to correct errors: certain underpayments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519751" name="DLM1519751">RA 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519751" name="DLM1519751">Adjustment to correct errors: certain excess amounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519756" name="DLM1519756">Payment dates</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519757" name="DLM1519757">RA 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519757" name="DLM1519757">Payment dates for terminal tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519759" name="DLM1519759">RA 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519759" name="DLM1519759">Payment dates for provisional tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519761" name="DLM1519761">RA 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519761" name="DLM1519761">Payment dates for interim and other tax payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519764" name="DLM1519764">RA 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519764" name="DLM1519764">Payment date when taxable activity ends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519766" name="DLM1519766">RA 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519766" name="DLM1519766">Payment date when RWT-exempt status ends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519768" name="DLM1519768">RA 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519768" name="DLM1519768">Payment date for emigrating companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519770" name="DLM1519770">Refunds</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519771" name="DLM1519771">RA 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519771" name="DLM1519771">Refunds of excess amounts or when amounts mistakenly paid</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519775" name="DLM1519775">Amalgamations</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519776" name="DLM1519776">RA 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519776" name="DLM1519776">Amalgamation of companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519778" name="DLM1519778">Regulations</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519779" name="DLM1519779">RA 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519779" name="DLM1519779">Regulations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519781" name="DLM1519781">Application of other provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519782" name="DLM1519782">RA 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519782" name="DLM1519782">Limits on application of other provisions for purposes of PAYE rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519784" name="DLM1519784">RA 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519784" name="DLM1519784">Application of other provisions for purposes of ESCT rules and NRWT rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1630941" name="DLM1630941">RA 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1630941" name="DLM1630941">Application of other provisions for purposes of RSCT rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519786" name="DLM1519786">Subpart RB—Terminal tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519787" name="DLM1519787">RB 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519787" name="DLM1519787">Payment of terminal tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519789" name="DLM1519789">RB 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519789" name="DLM1519789">Income tax liability for non-filing taxpayers for non-resident passive income</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519791" name="DLM1519791">RB 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519791" name="DLM1519791">Schedular income tax liability for filing taxpayers for non-resident passive income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519796" name="DLM1519796">RB 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519796" name="DLM1519796">Using refunds to satisfy tax liabilities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519798" name="DLM1519798">Subpart RC—Provisional tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519799" name="DLM1519799">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519800" name="DLM1519800">RC 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519800" name="DLM1519800">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519802" name="DLM1519802">RC 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519802" name="DLM1519802">Provisional tax rules and their application</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519805" name="DLM1519805">RC 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519805" name="DLM1519805">Who is required to pay provisional tax?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519807" name="DLM1519807">RC 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519807" name="DLM1519807">Choosing to pay provisional tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519809" name="DLM1519809">Calculating provisional tax liability</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519810" name="DLM1519810">RC 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519810" name="DLM1519810">Methods for calculating provisional tax liability</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519812" name="DLM1519812">RC 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519812" name="DLM1519812">Standard method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519814" name="DLM1519814">RC 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519814" name="DLM1519814">Estimation method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS42723" name="LMS42723">RC 7B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS42723" name="LMS42723">AIM method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519816" name="DLM1519816">RC 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519816" name="DLM1519816">GST ratio method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519821" name="DLM1519821">Instalments of provisional tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519822" name="DLM1519822">RC 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519822" name="DLM1519822">Provisional tax payable in instalments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4288000" name="DLM4288000">Table R1: Summary of instalment dates and calculation methods for provisional tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519824" name="DLM1519824">RC 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519824" name="DLM1519824">Calculating amount of instalment under standard and estimation methods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS42733" name="LMS42733">RC 10B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS42733" name="LMS42733">Calculating amount of instalment for periods using AIM method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519833" name="DLM1519833">RC 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519833" name="DLM1519833">Calculating amount of instalment using GST ratio</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519837" name="DLM1519837">RC 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519837" name="DLM1519837">Voluntary payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519839" name="DLM1519839">RC 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519839" name="DLM1519839">Paying 2 instalments for tax year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519841" name="DLM1519841">RC 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519841" name="DLM1519841">Paying 1 instalment for tax year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519843" name="DLM1519843">Requirements for using GST ratio</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519844" name="DLM1519844">RC 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519844" name="DLM1519844">Choosing to use GST ratio</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519846" name="DLM1519846">RC 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519846" name="DLM1519846">Who may use GST ratio?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519848" name="DLM1519848">RC 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519848" name="DLM1519848">When GST ratio must not be used</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519850" name="DLM1519850">RC 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519850" name="DLM1519850">Changing calculation method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519852" name="DLM1519852">RC 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519852" name="DLM1519852">Disposal of assets</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519854" name="DLM1519854">Transitional years</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519855" name="DLM1519855">RC 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519855" name="DLM1519855">Calculating residual income tax in transitional years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519862" name="DLM1519862">RC 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519862" name="DLM1519862">Paying provisional tax in transitional years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519864" name="DLM1519864">RC 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519864" name="DLM1519864">Calculating instalments in transitional years: standard method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519878" name="DLM1519878">RC 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519878" name="DLM1519878">Calculating instalments in transitional years: estimation method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519886" name="DLM1519886">RC 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519886" name="DLM1519886">Calculating instalments in transitional years: GST ratio method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519888" name="DLM1519888">RC 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519888" name="DLM1519888">Consequences of change in balance date</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519890" name="DLM1519890">When persons start or stop paying GST, or change taxable periods</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519891" name="DLM1519891">RC 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519891" name="DLM1519891">Registering for GST or cancelling registration</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519893" name="DLM1519893">RC 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519893" name="DLM1519893">Payment of provisional tax instalments when GST cycle changed</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519895" name="DLM1519895">Treatment of groups of companies and amalgamated companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519896" name="DLM1519896">RC 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519896" name="DLM1519896">Provisional tax rules and consolidated groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519898" name="DLM1519898">RC 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519898" name="DLM1519898">Residual income tax of consolidated groups</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519900" name="DLM1519900">RC 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519900" name="DLM1519900">Consolidated groups using estimation method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519902" name="DLM1519902">RC 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519902" name="DLM1519902">Consolidated groups using GST ratio method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519904" name="DLM1519904">RC 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519904" name="DLM1519904">Wholly-owned groups of companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519908" name="DLM1519908">RC 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519908" name="DLM1519908">Amalgamated companies: calculating residual income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519910" name="DLM1519910">Attribution rule for income from personal services</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519911" name="DLM1519911">RC 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519911" name="DLM1519911">Attribution rule for income from personal services</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519913" name="DLM1519913">Credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519914" name="DLM1519914">RC 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519914" name="DLM1519914">Further income tax credited to provisional tax liability</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43935" name="LMS43935">RC 35B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43935" name="LMS43935">Treatment of overpaid provisional tax instalments calculated using AIM method</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519916" name="DLM1519916">Disaster relief</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519917" name="DLM1519917">RC 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519917" name="DLM1519917">Persons affected by adverse events</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519919" name="DLM1519919">Early-payment discounts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519920" name="DLM1519920">RC 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519920" name="DLM1519920">Availability of early-payment discounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519922" name="DLM1519922">RC 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519922" name="DLM1519922">Crediting income tax with early-payment discount</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519924" name="DLM1519924">RC 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519924" name="DLM1519924">Credit treated as payment of income tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519926" name="DLM1519926">RC 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519926" name="DLM1519926">Some definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519932" name="DLM1519932">Subpart RD—Employment-related taxes</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519933" name="DLM1519933">Introductory provision</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519934" name="DLM1519934">RD 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519934" name="DLM1519934">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519936" name="DLM1519936">PAYE rules and PAYE income payments</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519937" name="DLM1519937">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519938" name="DLM1519938">RD 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519938" name="DLM1519938">PAYE rules and their application</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519941" name="DLM1519941">RD 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519941" name="DLM1519941">PAYE income payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7224992" name="DLM7224992">RD 3B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7224992" name="DLM7224992">Shareholders who are employees, for some companies: income other than PAYE</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7224994" name="DLM7224994">RD 3C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7224994" name="DLM7224994">Shareholders who are employees, for some companies: PAYE and income other than PAYE</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519944" name="DLM1519944">RD 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519944" name="DLM1519944">Payment of amounts of tax to Commissioner</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519946" name="DLM1519946">Types of PAYE income payments</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519947" name="DLM1519947">RD 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519947" name="DLM1519947">Salary or wages</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519950" name="DLM1519950">RD 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519950" name="DLM1519950">Certain benefits and payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519952" name="DLM1519952">RD 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519952" name="DLM1519952">Extra pay</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7269557" name="DLM7269557">RD 7B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7269557" name="DLM7269557">Treatment of employee share schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519955" name="DLM1519955">RD 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519955" name="DLM1519955">Schedular payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS192761" name="LMS192761">RD 8B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS192761" name="LMS192761">Treatment of PAYE-related overpayments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519958" name="DLM1519958">Calculating amounts of tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519959" name="DLM1519959">RD 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519959" name="DLM1519959">Maximum amount</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519961" name="DLM1519961">RD 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519961" name="DLM1519961">Amounts of tax for PAYE income payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7273014" name="DLM7273014">RD 10B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7273014" name="DLM7273014">Amounts of tax for schedular payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43941" name="LMS43941">RD 10C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43941" name="LMS43941">Calculating amounts of tax following changes to rates or thresholds</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519963" name="DLM1519963">RD 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519963" name="DLM1519963">Amount of tax in certain circumstances</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519965" name="DLM1519965">Adjustments for certain PAYE income payments</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519966" name="DLM1519966">RD 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519966" name="DLM1519966">Multiple payments of salary or wages</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519968" name="DLM1519968">RD 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519968" name="DLM1519968">Advance payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2781804" name="DLM2781804">RD 13B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2781804" name="DLM2781804">Adjustments for payroll donations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519970" name="DLM1519970">RD 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519970" name="DLM1519970">Changes to tax rates for salary or wages</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519972" name="DLM1519972">RD 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519972" name="DLM1519972">Payments of salary or wages in pay periods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519974" name="DLM1519974">RD 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519974" name="DLM1519974">Payments to private domestic workers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519976" name="DLM1519976">RD 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519976" name="DLM1519976">Payment of extra pay with other PAYE income payments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519978" name="DLM1519978">RD 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519978" name="DLM1519978">Schedular payments without notification</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519980" name="DLM1519980">RD 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519980" name="DLM1519980">Schedular payments to non-resident entertainers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519983" name="DLM1519983">RD 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519983" name="DLM1519983">Schedular payments to subcontractors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960469" name="LMS960469">RD 20B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960469" name="LMS960469">Payments of accident compensation for period of more than 1 year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960476" name="LMS960476">RD 20C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960476" name="LMS960476">Payments of recalculated main benefit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519985" name="DLM1519985">Paying amounts of tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519986" name="DLM1519986">RD 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519986" name="DLM1519986">When amounts of tax not withheld or payment insufficient</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519988" name="DLM1519988">RD 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519988" name="DLM1519988">Providing employment income information to Commissioner</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519990" name="DLM1519990">RD 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519990" name="DLM1519990">Bonds given by employers of certain non-resident employees</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519993" name="DLM1519993">RD 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519993" name="DLM1519993">Exemptions for non-resident contractors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519995" name="DLM1519995">Fringe benefit tax (FBT) rules and fringe benefits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519996" name="DLM1519996">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519997" name="DLM1519997">RD 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1519997" name="DLM1519997">FBT rules and their application</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520000" name="DLM1520000">RD 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520000" name="DLM1520000">Liability for FBT</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520002" name="DLM1520002">Value of fringe benefits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520003" name="DLM1520003">RD 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520003" name="DLM1520003">Determining fringe benefit values</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520006" name="DLM1520006">RD 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520006" name="DLM1520006">Private use of motor vehicle: calculation methods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520008" name="DLM1520008">RD 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520008" name="DLM1520008">Private use of motor vehicle: formulas</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520017" name="DLM1520017">RD 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520017" name="DLM1520017">Private use of motor vehicle: 24-hour period</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520021" name="DLM1520021">RD 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520021" name="DLM1520021">Motor vehicle test period</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520023" name="DLM1520023">RD 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520023" name="DLM1520023">Replacement motor vehicles</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520025" name="DLM1520025">RD 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520025" name="DLM1520025">Subsidised transport</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520028" name="DLM1520028">RD 34</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520028" name="DLM1520028">Employment-related loans: value using prescribed interest rates</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520031" name="DLM1520031">RD 35</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520031" name="DLM1520031">Employment-related loans: value using market interest rates</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520034" name="DLM1520034">RD 36</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520034" name="DLM1520034">Repayment of employment-related loans</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520036" name="DLM1520036">RD 37</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520036" name="DLM1520036">Contributions to superannuation schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520039" name="DLM1520039">RD 38</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520039" name="DLM1520039">Contributions to funds, trusts, and insurance premiums</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520041" name="DLM1520041">RD 39</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520041" name="DLM1520041">Benefits provided by charitable organisations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520045" name="DLM1520045">RD 40</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520045" name="DLM1520045">Goods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520053" name="DLM1520053">RD 41</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520053" name="DLM1520053">Services</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520060" name="DLM1520060">RD 42</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520060" name="DLM1520060">Goods at staff discount</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520062" name="DLM1520062">RD 43</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520062" name="DLM1520062">Goods on special with staff discount</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520064" name="DLM1520064">RD 44</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520064" name="DLM1520064">Goods disposed of by group companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520066" name="DLM1520066">RD 45</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520066" name="DLM1520066">Unclassified benefits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520069" name="DLM1520069">RD 46</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520069" name="DLM1520069">Adjustments for unclassified benefits on amalgamation</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520079" name="DLM1520079">Attributing fringe benefits to employees</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520080" name="DLM1520080">RD 47</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520080" name="DLM1520080">Attribution of certain fringe benefits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520082" name="DLM1520082">RD 48</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520082" name="DLM1520082">When attributed benefits provided to more than 1 employee</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520084" name="DLM1520084">RD 49</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520084" name="DLM1520084">Application of thresholds to attributed benefits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520086" name="DLM1520086">RD 50</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520086" name="DLM1520086">Employer’s liability for attributed benefits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520091" name="DLM1520091">RD 51</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520091" name="DLM1520091">Calculation of all-inclusive pay</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520105" name="DLM1520105">RD 52</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520105" name="DLM1520105">Calculation for certain employees when information lacking</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520107" name="DLM1520107">RD 53</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520107" name="DLM1520107">Pooling non-attributed benefits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520109" name="DLM1520109">Taxable value of fringe benefits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520110" name="DLM1520110">RD 54</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520110" name="DLM1520110">Value of and payments towards fringe benefits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520112" name="DLM1520112">RD 55</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520112" name="DLM1520112">Private use of motor vehicle: taxable value in cases of part ownership</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520114" name="DLM1520114">RD 56</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520114" name="DLM1520114">Private use of motor vehicle: when schedular value not used</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520118" name="DLM1520118">RD 57</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520118" name="DLM1520118">Private use of motor vehicle: when schedular value used</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520124" name="DLM1520124">Options for payment of FBT</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520125" name="DLM1520125">RD 58</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520125" name="DLM1520125">Single rate option</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520127" name="DLM1520127">RD 59</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520127" name="DLM1520127">Alternate rate option</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520129" name="DLM1520129">RD 60</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520129" name="DLM1520129">Close company option</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520131" name="DLM1520131">RD 61</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520131" name="DLM1520131">Small business option</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520133" name="DLM1520133">RD 62</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520133" name="DLM1520133">Changes in payment periods</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS851117" name="LMS851117">RD 62B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS851117" name="LMS851117">Obligations of cross-border employees when FBT liability not paid</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520135" name="DLM1520135">RD 63</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520135" name="DLM1520135">When employer stops employing staff</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520137" name="DLM1520137">Employer’s superannuation contribution tax (ESCT) rules and employer’s superannuation contributions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520138" name="DLM1520138">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520139" name="DLM1520139">RD 64</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520139" name="DLM1520139">ESCT rules and their application</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520142" name="DLM1520142">RD 65</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520142" name="DLM1520142">Employer’s superannuation cash contributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520164" name="DLM1520164">RD 66</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520164" name="DLM1520164">Complying fund rules</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520167" name="DLM1520167">Calculating amounts of tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520168" name="DLM1520168">RD 67</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520168" name="DLM1520168">Calculating amounts of tax for employer’s superannuation cash contributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43948" name="LMS43948">RD 67B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS43948" name="LMS43948">Calculating amounts of tax following changes to rates or thresholds</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520170" name="DLM1520170">RD 68</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520170" name="DLM1520170">Choosing to have amount treated as salary or wages</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520172" name="DLM1520172">RD 69</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520172" name="DLM1520172">Choosing different rates for employer’s superannuation cash contributions</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520174" name="DLM1520174">RD 70</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520174" name="DLM1520174">Calculating amounts of tax on failure to withhold</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520181" name="DLM1520181">RD 71</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520181" name="DLM1520181">Amounts of tax treated as paid to and received by superannuation funds</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS851122" name="LMS851122">RD 71B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS851122" name="LMS851122">Obligations of cross-border employees when amounts of tax not paid</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520183" name="DLM1520183">Tax on certain withdrawals from superannuation funds</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520184" name="DLM1520184">RD 72</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520184" name="DLM1520184">Recovery of tax paid by superannuation funds</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520189" name="DLM1520189">Subpart RE—Withholding tax on resident passive income (RWT)</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520190" name="DLM1520190">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520191" name="DLM1520191">RE 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520191" name="DLM1520191">RWT rules and their application</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520194" name="DLM1520194">RE 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520194" name="DLM1520194">Resident passive income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520197" name="DLM1520197">Withholding obligations</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520198" name="DLM1520198">RE 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520198" name="DLM1520198">Obligation to withhold RWT</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520200" name="DLM1520200">RE 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520200" name="DLM1520200">Persons who have withholding obligations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520202" name="DLM1520202">RE 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520202" name="DLM1520202">No withholding obligation in certain circumstances</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520206" name="DLM1520206">RE 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520206" name="DLM1520206">When obligation to withhold unreasonable</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520210" name="DLM1520210">RE 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520210" name="DLM1520210">When resident passive income paid to trustees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520214" name="DLM1520214">RE 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520214" name="DLM1520214">When resident passive income paid to nominees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520218" name="DLM1520218">RE 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520218" name="DLM1520218">Agents’ or trustees’ obligations in relation to certain dividends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520220" name="DLM1520220">RE 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520220" name="DLM1520220">Special rule relating to payments of interest</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2722944" name="DLM2722944">RE 10B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2722944" name="DLM2722944">Amounts withheld from distributions to holders of FIF attributing interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS341106" name="LMS341106">RE 10C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS341106" name="LMS341106">Obligations of custodial institutions in relation to certain payments of investment income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520222" name="DLM1520222">RE 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520222" name="DLM1520222">Notification by companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520224" name="DLM1520224">Calculating amounts of tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520225" name="DLM1520225">RE 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520225" name="DLM1520225">Interest</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520231" name="DLM1520231">RE 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520231" name="DLM1520231">Dividends other than non-cash dividends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520237" name="DLM1520237">RE 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520237" name="DLM1520237">Non-cash dividends other than certain share issues</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7289023" name="DLM7289023">RE 14B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7289023" name="DLM7289023">Combined cash and non-cash dividends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS35573" name="LMS35573">RE 14C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS35573" name="LMS35573">Non-cash dividends distributed through intermediaries</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520244" name="DLM1520244">RE 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520244" name="DLM1520244">Bonus issues in lieu and shares issued under profit distribution plans</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520250" name="DLM1520250">RE 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520250" name="DLM1520250">Taxable Maori authority distributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520258" name="DLM1520258">RE 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520258" name="DLM1520258">Replacement payments under share-lending arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520267" name="DLM1520267">RE 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520267" name="DLM1520267">Payments made by RWT proxies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6201310" name="DLM6201310">RE 18B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6201310" name="DLM6201310">Capital value increase under inflation-indexed instruments: RWT cap</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520273" name="DLM1520273">RE 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520273" name="DLM1520273">Choosing other rates</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520276" name="DLM1520276">Paying amounts of tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520277" name="DLM1520277">RE 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520277" name="DLM1520277">Paying RWT</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520279" name="DLM1520279">RE 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520279" name="DLM1520279">Basis for payment of RWT</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520281" name="DLM1520281">RE 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520281" name="DLM1520281">When payment treated as non-resident passive income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520285" name="DLM1520285">RE 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520285" name="DLM1520285">When amount of tax treated as FDP credit</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520287" name="DLM1520287">RE 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520287" name="DLM1520287">When amount of tax treated as Maori authority credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520289" name="DLM1520289">RE 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520289" name="DLM1520289">When amount of tax treated as imputation credit</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520291" name="DLM1520291">RE 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520291" name="DLM1520291">Payment by proxy</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520293" name="DLM1520293">Persons with RWT-exempt status</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520294" name="DLM1520294">RE 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520294" name="DLM1520294">RWT-exempt status</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520296" name="DLM1520296">RE 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520296" name="DLM1520296">When RWT-exempt status ends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520298" name="DLM1520298">RE 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520298" name="DLM1520298">Establishing whether persons have RWT-exempt status</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520300" name="DLM1520300">RE 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520300" name="DLM1520300">When unincorporated bodies have RWT-exempt status</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520307" name="DLM1520307">Subpart RF—Withholding tax on non-resident passive income (NRWT)</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520308" name="DLM1520308">Introductory provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520309" name="DLM1520309">RF 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520309" name="DLM1520309">NRWT rules and their application</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520312" name="DLM1520312">RF 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520312" name="DLM1520312">Non-resident passive income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7226967" name="DLM7226967">RF 2B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7226967" name="DLM7226967">Non-resident financial arrangement income: outline and concepts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7226969" name="DLM7226969">RF 2C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7226969" name="DLM7226969">Meaning of non-resident financial arrangement income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520315" name="DLM1520315">Withholding obligations</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520316" name="DLM1520316">RF 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520316" name="DLM1520316">Obligation to withhold amounts of tax for non-resident passive income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520318" name="DLM1520318">RF 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520318" name="DLM1520318">Non-resident passive income received by agents and others</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520320" name="DLM1520320">RF 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520320" name="DLM1520320">When amounts of tax already withheld</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520322" name="DLM1520322">RF 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520322" name="DLM1520322">When amounts of tax not withheld or partly withheld</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520324" name="DLM1520324">Calculating amounts of tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520325" name="DLM1520325">RF 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520325" name="DLM1520325">General rate for NRWT</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520328" name="DLM1520328">RF 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520328" name="DLM1520328">Certain dividends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520331" name="DLM1520331">RF 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520331" name="DLM1520331">When dividends fully imputed</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520345" name="DLM1520345">RF 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520345" name="DLM1520345">Non-cash dividends</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520360" name="DLM1520360">RF 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520360" name="DLM1520360">Dividends paid to companies associated with non-residents</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2802201" name="DLM2802201">RF 11B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2802201" name="DLM2802201">Dividends paid by companies in certain situations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS837235" name="LMS837235">RF 11BB</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS837235" name="LMS837235">Certain dividends paid to dual resident companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS58049" name="LMS58049">RF 11C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS58049" name="LMS58049">Interest paid by non-resident companies to non-residents</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520364" name="DLM1520364">RF 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520364" name="DLM1520364">Interest paid by approved issuers or transitional residents</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2627286" name="DLM2627286">RF 12B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2627286" name="DLM2627286">Interest derived jointly with residents</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2627292" name="DLM2627292">RF 12C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2627292" name="DLM2627292">Amount derived from non-resident life insurer becoming resident</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7227939" name="DLM7227939">Certain financial arrangements involving related-party debt</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7227940" name="DLM7227940">RF 12D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7227940" name="DLM7227940">Determining amount of non-resident financial arrangement income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7227943" name="DLM7227943">RF 12E</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7227943" name="DLM7227943">When non-resident financial arrangement income treated as paid</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7227945" name="DLM7227945">RF 12F</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7227945" name="DLM7227945">Adjustments: first year additional amounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7227948" name="DLM7227948">RF 12G</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7227948" name="DLM7227948">Choosing to treat income as non-resident financial arrangement income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7227950" name="DLM7227950">RF 12H</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7227950" name="DLM7227950">Meaning of related-party debt</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7227953" name="DLM7227953">RF 12I</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7227953" name="DLM7227953">Concepts used for definition of related-party debt</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7227955" name="DLM7227955">RF 12J</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7227955" name="DLM7227955">Treatment of certain payments made under indirect associated funding arrangements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520370" name="DLM1520370">Paying amounts of tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520371" name="DLM1520371">RF 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520371" name="DLM1520371">Basis for payment of amounts of tax for non-resident passive income</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520373" name="DLM1520373">RF 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520373" name="DLM1520373">Treatment of FDP credits</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520375" name="DLM1520375">RF 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520375" name="DLM1520375">Commissioner’s power to vary amounts of tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1631071" name="DLM1631071">RF 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1631071" name="DLM1631071">Relationship with RSCT rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520377" name="DLM1520377">Subpart RG—Payments for foreign dividends (FDP)</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520378" name="DLM1520378">Introductory provisions</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520379" name="DLM1520379">RG 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520379" name="DLM1520379">FDP rules and their application</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520382" name="DLM1520382">RG 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520382" name="DLM1520382">Foreign dividends</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520385" name="DLM1520385">Obligation to make payments</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520386" name="DLM1520386">RG 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520386" name="DLM1520386">Obligation to pay FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520388" name="DLM1520388">Calculation of payments</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520389" name="DLM1520389">RG 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520389" name="DLM1520389">Calculating amount of FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520396" name="DLM1520396">Adjustments to payments</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520397" name="DLM1520397">RG 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520397" name="DLM1520397">Credit balance in branch equivalent tax account</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520399" name="DLM1520399">RG 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520399" name="DLM1520399">Using loss balances</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520405" name="DLM1520405">RG 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520405" name="DLM1520405">Reduction of payments for conduit tax relief</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1172927" name="DLM1172927">Subpart RH—Withholding tax on retirement scheme contributions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1690707" name="DLM1690707">RH 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1690707" name="DLM1690707">RSCT rules and their application</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1690711" name="DLM1690711">RH 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1690711" name="DLM1690711">Retirement scheme contributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1690715" name="DLM1690715">RH 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1690715" name="DLM1690715">Retirement savings schemes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1690719" name="DLM1690719">RH 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1690719" name="DLM1690719">Retirement scheme contributors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1690722" name="DLM1690722">Calculating amounts of tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1690724" name="DLM1690724">RH 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1690724" name="DLM1690724">Calculating amounts of tax for retirement scheme contribution</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1690727" name="DLM1690727">RH 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1690727" name="DLM1690727">Calculating amounts of tax on failure to withhold</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6890112" name="DLM6890112">Subpart RL—Residential land withholding tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6891039" name="DLM6891039">RL 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6891039" name="DLM6891039">Residential land withholding tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6890114" name="DLM6890114">RL 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6890114" name="DLM6890114">Vendors: who must pay, and how?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6890110" name="DLM6890110">RL 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6890110" name="DLM6890110">Associated persons: who must pay, and how?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6890128" name="DLM6890128">RL 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6890128" name="DLM6890128">How much RLWT?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6890122" name="DLM6890122">RL 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6890122" name="DLM6890122">Paying RLWT</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6890131" name="DLM6890131">RL 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6890131" name="DLM6890131">Commissioner repaying RLWT</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520411" name="DLM1520411">Subpart RM—Refunds</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520412" name="DLM1520412">Introductory provision</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520413" name="DLM1520413">RM 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520413" name="DLM1520413">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520415" name="DLM1520415">Refunds for overpaid amounts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520416" name="DLM1520416">RM 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520416" name="DLM1520416">Refunds for overpaid tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520418" name="DLM1520418">RM 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520418" name="DLM1520418">Refunds for overpaid FDP</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520420" name="DLM1520420">RM 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520420" name="DLM1520420">Overpayment on amended assessment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520422" name="DLM1520422">RM 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520422" name="DLM1520422">Overpayment on income statements</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520424" name="DLM1520424">RM 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520424" name="DLM1520424">Refunds after 4-year period ends</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS42738" name="LMS42738">RM 6B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS42738" name="LMS42738">Refunds for overpaid AIM method instalments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520426" name="DLM1520426">RM 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520426" name="DLM1520426">Refunds to PAYE intermediaries</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520428" name="DLM1520428">RM 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520428" name="DLM1520428">Overpaid RWT or NRWT</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520430" name="DLM1520430">RM 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520430" name="DLM1520430">Calculations for attributed and non-attributed fringe benefits</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520432" name="DLM1520432">Use of refunds</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520433" name="DLM1520433">RM 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520433" name="DLM1520433">Using refund to satisfy tax liability</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520435" name="DLM1520435">RM 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520435" name="DLM1520435">Using GST refund to pay instalment of provisional tax</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520437" name="DLM1520437">RM 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520437" name="DLM1520437">Reduction in provisional tax liability</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520439" name="DLM1520439">Limits on refunds and transfers</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520440" name="DLM1520440">ICA companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520441" name="DLM1520441">RM 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520441" name="DLM1520441">Limits on refunds for ICA companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520443" name="DLM1520443">RM 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520443" name="DLM1520443">Limits on refunds when company stops being ICA company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520445" name="DLM1520445">RM 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520445" name="DLM1520445">Changes in credit balances</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520447" name="DLM1520447">RM 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520447" name="DLM1520447">Treatment of amounts not refunded</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520449" name="DLM1520449">RM 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520449" name="DLM1520449">Treatment of further income tax paid</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520451" name="DLM1520451">Companies receiving foreign dividends</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520452" name="DLM1520452">RM 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520452" name="DLM1520452">Limits on refunds related to foreign dividends</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520454" name="DLM1520454">RM 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520454" name="DLM1520454">Treatment of financial arrangements</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520456" name="DLM1520456">RM 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520456" name="DLM1520456">Treatment of amounts not refunded</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520458" name="DLM1520458">RM 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520458" name="DLM1520458">Refunds when loss balances used to reduce net income</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520466" name="DLM1520466">Maori authorities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520467" name="DLM1520467">RM 22</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520467" name="DLM1520467">Limits on refunds for Maori authorities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520469" name="DLM1520469">RM 23</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520469" name="DLM1520469">Limits on refunds when Maori authority stops being Maori authority</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520471" name="DLM1520471">RM 24</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520471" name="DLM1520471">Increase in credit balances</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520473" name="DLM1520473">RM 25</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520473" name="DLM1520473">Treatment of amounts not refunded</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520475" name="DLM1520475">RM 26</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520475" name="DLM1520475">Treatment of further income tax paid</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520477" name="DLM1520477">RM 27</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520477" name="DLM1520477">Application when no credits arise</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520479" name="DLM1520479">Persons with policyholder credit accounts</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520480" name="DLM1520480">RM 28</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520480" name="DLM1520480">Limits on refunds for PCA persons</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520482" name="DLM1520482">RM 29</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520482" name="DLM1520482">Limits on refunds when person no longer PCA person</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520484" name="DLM1520484">RM 30</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520484" name="DLM1520484">Changes in credit balances</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520486" name="DLM1520486">RM 31</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520486" name="DLM1520486">Treatment of amounts not refunded</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520488" name="DLM1520488">Qualifying companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520489" name="DLM1520489">RM 32</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520489" name="DLM1520489">Application of sections RM 13 to RM 17 to qualifying companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520491" name="DLM1520491">Certain unit trusts and group investment funds</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520492" name="DLM1520492">RM 33</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520492" name="DLM1520492">Limits on refunds for certain unit trusts and group investment funds</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520497" name="DLM1520497">Subpart RP—Intermediaries</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520498" name="DLM1520498">Introductory provision</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520499" name="DLM1520499">RP 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520499" name="DLM1520499">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520501" name="DLM1520501">PAYE intermediaries</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520502" name="DLM1520502">Obligations and treatment of PAYE intermediaries</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520503" name="DLM1520503">RP 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520503" name="DLM1520503">PAYE intermediaries</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520505" name="DLM1520505">RP 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520505" name="DLM1520505">Requirements for listed PAYE intermediaries</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520507" name="DLM1520507">RP 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520507" name="DLM1520507">Payment of subsidies to certain PAYE intermediaries</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520509" name="DLM1520509">RP 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520509" name="DLM1520509">Subsidy claims</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520511" name="DLM1520511">RP 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520511" name="DLM1520511">Operation of PAYE intermediaries’ trust accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520513" name="DLM1520513">Employers’ responsibilities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520514" name="DLM1520514">RP 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520514" name="DLM1520514">General responsibilities of employers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520516" name="DLM1520516">RP 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520516" name="DLM1520516">Information for PAYE intermediaries</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520518" name="DLM1520518">RP 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520518" name="DLM1520518">Authorised transfers from accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520520" name="DLM1520520">RP 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520520" name="DLM1520520">When transfers from accounts not authorised</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520522" name="DLM1520522">RP 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520522" name="DLM1520522">Employer’s superannuation cash contributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520524" name="DLM1520524">RP 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520524" name="DLM1520524">When payments made directly to employees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520526" name="DLM1520526">PAYE intermediaries’ responsibilities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520527" name="DLM1520527">RP 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520527" name="DLM1520527">General responsibilities of PAYE intermediaries</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520529" name="DLM1520529">RP 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520529" name="DLM1520529">Collection, payment, and information requirements</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520531" name="DLM1520531">RP 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520531" name="DLM1520531">When employers have authorised transfers from accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520533" name="DLM1520533">RP 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520533" name="DLM1520533">Obligations for employer’s superannuation contributions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520535" name="DLM1520535">Tax pooling intermediaries</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520536" name="DLM1520536">RP 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520536" name="DLM1520536">Tax pooling intermediaries</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2630341" name="DLM2630341">RP 17B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2630341" name="DLM2630341">Tax pooling accounts and their use</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520539" name="DLM1520539">RP 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520539" name="DLM1520539">Deposits in tax pooling accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520541" name="DLM1520541">RP 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520541" name="DLM1520541">Transfers from tax pooling accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4055045" name="DLM4055045">RP 19B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4055045" name="DLM4055045">Transfers for certain expected tax liabilities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520543" name="DLM1520543">RP 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520543" name="DLM1520543">Declining, amending, or reversing transfers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520545" name="DLM1520545">RP 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520545" name="DLM1520545">Refunds from tax pooling accounts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520547" name="DLM1520547">Subpart RZ—Terminating provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520548" name="DLM1520548">Provisional tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520549" name="DLM1520549">RZ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520549" name="DLM1520549">Certain elections to become person with provisional tax liability</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520551" name="DLM1520551">RZ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520551" name="DLM1520551">Amount of provisional tax based on 1997–98 or earlier tax year</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520553" name="DLM1520553">RZ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520553" name="DLM1520553">Standard method: 2010–11 to 2012–13 income years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520555" name="DLM1520555">RZ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520555" name="DLM1520555">GST ratio method: 2010–11 to 2013–14 income years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520557" name="DLM1520557">RZ 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520557" name="DLM1520557">Calculating amounts under standard method: 2010–11 to 2012–13 income years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1799310" name="DLM1799310">RZ 5B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1799310" name="DLM1799310">Standard method: new personal tax rate persons from 1 October 2008 to end 2009–10 income year</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1799312" name="DLM1799312">RZ 5C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1799312" name="DLM1799312">GST ratio method: new personal tax rate persons from 1 October 2008 to end 2009–10 income year</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3547100" name="DLM3547100">RZ 5D</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3547100" name="DLM3547100">Standard method or GST method: transition for Maori authorities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520561" name="DLM1520561">Refunds</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520562" name="DLM1520562">RZ 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520562" name="DLM1520562">Limits on refunds: transitional dates</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520564" name="DLM1520564">Withdrawal income</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520565" name="DLM1520565">RZ 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520565" name="DLM1520565">Withdrawal income</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520567" name="DLM1520567">RZ 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520567" name="DLM1520567">Payment and rate of withdrawal tax</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520569" name="DLM1520569">RZ 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520569" name="DLM1520569">Relief in certain cases</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520571" name="DLM1520571">RZ 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520571" name="DLM1520571">Recovery of amounts payable to Commissioner</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6780218" name="DLM6780218">Refunds for life insurers</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2630950" name="DLM2630950">RZ 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2630950" name="DLM2630950">Refunds for life insurers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6765584" name="DLM6765584">Tax pooling intermediaries</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6765585" name="DLM6765585">RZ 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6765585" name="DLM6765585">Adjustments to interest in requests made after commencement</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7228611" name="DLM7228611">Non-resident financial arrangement income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7228612" name="DLM7228612">RZ 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM7228612" name="DLM7228612">Treatment of prepayments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS338980" name="LMS338980">RZ 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS338980" name="LMS338980">Listed PAYE intermediaries: transitional provision</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS176706" name="LMS176706">RZ 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS176706" name="LMS176706">Treatment of certain refunds made on income statements: 1 April 2008 to 31 March 2019</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS176709" name="LMS176709">RZ 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS176709" name="LMS176709">Treatment of certain refunds not paid within 4-year period: 1 April 2008 to 31 March 2013</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocPartLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520573" name="DLM1520573">Part Y</a></div> <div class="tocPartHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520573" name="DLM1520573">Definitions and related matters</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520574" name="DLM1520574">Subpart YA—General definitions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520575" name="DLM1520575">YA 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1520575" name="DLM1520575">Definitions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1522977" name="DLM1522977">YA 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1522977" name="DLM1522977">Meaning of income tax varied</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1522988" name="DLM1522988">YA 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1522988" name="DLM1522988">Treatment of qualifying company election tax, FBT, FDP penalty tax, imputation penalty tax, and withdrawal tax</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6869803" name="DLM6869803">YA 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6869803" name="DLM6869803">General rules for giving information or communicating matters</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS36232" name="LMS36232">YA 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS36232" name="LMS36232">General rule: capacity of trustees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1522997" name="DLM1522997">Subpart YB—Associated persons and nominees</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4309601" name="DLM4309601">Table Y1: Associated person rules</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1522998" name="DLM1522998">Associated persons</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1522999" name="DLM1522999">YB 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1522999" name="DLM1522999">What this subpart does</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523001" name="DLM1523001">YB 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523001" name="DLM1523001">Two companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523003" name="DLM1523003">YB 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523003" name="DLM1523003">Company and person other than company</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523005" name="DLM1523005">YB 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523005" name="DLM1523005">Two relatives</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523008" name="DLM1523008">YB 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523008" name="DLM1523008">Person and trustee for relative</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523010" name="DLM1523010">YB 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523010" name="DLM1523010">Trustee and beneficiary</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523012" name="DLM1523012">YB 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523012" name="DLM1523012">Two trustees with common settlor</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523014" name="DLM1523014">YB 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523014" name="DLM1523014">Trustee and settlor</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523016" name="DLM1523016">YB 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523016" name="DLM1523016">Settlor and beneficiary</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523018" name="DLM1523018">YB 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523018" name="DLM1523018">Who is a settlor?</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523020" name="DLM1523020">YB 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523020" name="DLM1523020">Trustee and person with power of appointment or removal</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523022" name="DLM1523022">YB 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523022" name="DLM1523022">Partnership and partner</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523024" name="DLM1523024">YB 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523024" name="DLM1523024">Look-through companies and owners of interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523028" name="DLM1523028">YB 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523028" name="DLM1523028">Tripartite relationship</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523031" name="DLM1523031">YB 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523031" name="DLM1523031">Exceptions for employee trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523034" name="DLM1523034">YB 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523034" name="DLM1523034">Exceptions for certain trusts and charitable organisations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523036" name="DLM1523036">YB 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523036" name="DLM1523036">Partnerships: partnership and associate of partner</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523040" name="DLM1523040">YB 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523040" name="DLM1523040">Persons habitually acting together: 1988 version provisions</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523042" name="DLM1523042">YB 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523042" name="DLM1523042">Person and controlled non-profit organisation: 1990 version provisions</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523044" name="DLM1523044">YB 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523044" name="DLM1523044">Some definitions</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523051" name="DLM1523051">Nominees</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523052" name="DLM1523052">YB 21</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523052" name="DLM1523052">Transparency of nominees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523054" name="DLM1523054">Subpart YC—Measurement of company ownership</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523055" name="DLM1523055">Control</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523056" name="DLM1523056">YC 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523056" name="DLM1523056">Meaning of control</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523059" name="DLM1523059">Voting and market value interests</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523060" name="DLM1523060">YC 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523060" name="DLM1523060">Voting interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523063" name="DLM1523063">YC 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523063" name="DLM1523063">Market value interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523065" name="DLM1523065">YC 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523065" name="DLM1523065">Look-through rule for corporate shareholders</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523074" name="DLM1523074">YC 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523074" name="DLM1523074">Treatment of special corporate entities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4593655" name="DLM4593655">YC 5B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4593655" name="DLM4593655">Treatment of mixed-ownership enterprises</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523076" name="DLM1523076">YC 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523076" name="DLM1523076">Disregarding certain securities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523078" name="DLM1523078">Voting and market value interests: modifications for continuity provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523079" name="DLM1523079">YC 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523079" name="DLM1523079">When sections YC 8 to YC 19B apply</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523081" name="DLM1523081">YC 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523081" name="DLM1523081">Death of share or option holder</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523084" name="DLM1523084">YC 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523084" name="DLM1523084">Shares or options held by trustees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523087" name="DLM1523087">YC 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523087" name="DLM1523087">Shareholders holding less than 10% direct interests</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523090" name="DLM1523090">YC 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523090" name="DLM1523090">No look-through rule for companies in certain cases</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523095" name="DLM1523095">YC 12</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523095" name="DLM1523095">Public unit trusts</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523097" name="DLM1523097">YC 13</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523097" name="DLM1523097">Corporate spin-outs</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523106" name="DLM1523106">YC 14</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523106" name="DLM1523106">Disregarding concessionary rules</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523108" name="DLM1523108">YC 15</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523108" name="DLM1523108">Directors’ knowledge of failure to meet requirements of continuity provision</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523113" name="DLM1523113">YC 16</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523113" name="DLM1523113">Disregarding market value changes</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523115" name="DLM1523115">YC 17</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523115" name="DLM1523115">Demutualisation of insurers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523118" name="DLM1523118">YC 18</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523118" name="DLM1523118">Reverse takeovers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2540607" name="DLM2540607">YC 18B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2540607" name="DLM2540607">Corporate reorganisations not affecting economic ownership</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5522756" name="DLM5522756">YC 18C</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM5522756" name="DLM5522756">Railways restructure not affecting Crown economic ownership</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523126" name="DLM1523126">YC 19</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523126" name="DLM1523126">Legislative conversion of foreign company of proprietors</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4905009" name="DLM4905009">YC 19B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4905009" name="DLM4905009">Treatment when certain trusts terminated</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523128" name="DLM1523128">YC 20</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523128" name="DLM1523128">Credit account continuity provisions: excluded fixed rate securities</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523132" name="DLM1523132">Subpart YD—Residence and source in New Zealand</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523133" name="DLM1523133">Residence</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523134" name="DLM1523134">YD 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523134" name="DLM1523134">Residence of natural persons</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523137" name="DLM1523137">YD 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523137" name="DLM1523137">Residence of companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523139" name="DLM1523139">YD 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523139" name="DLM1523139">Country of residence of foreign companies</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS332339" name="LMS332339">YD 3BA</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS332339" name="LMS332339">Country of residence of joint trustees</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4056000" name="DLM4056000">YD 3B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4056000" name="DLM4056000">Crown</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523141" name="DLM1523141">Source</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523142" name="DLM1523142">YD 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523142" name="DLM1523142">Classes of income treated as having New Zealand source</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65015" name="LMS65015">YD 4B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65015" name="LMS65015">Meaning of permanent establishment</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523145" name="DLM1523145">YD 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523145" name="DLM1523145">Apportionment of income derived partly in New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65028" name="LMS65028">YD 5B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS65028" name="LMS65028">Attribution of income and expenditure to permanent establishment in New Zealand</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523147" name="DLM1523147">YD 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523147" name="DLM1523147">Apportionment of income from sea transport</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523149" name="DLM1523149">YD 7</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523149" name="DLM1523149">Apportionment of film rental income</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523152" name="DLM1523152">YD 8</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523152" name="DLM1523152">Apportionment of premiums derived by non-resident general insurers</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS36389" name="LMS36389">YD 8B</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS36389" name="LMS36389">Apportionment of life insurance premiums derived by Lloyd’s of London</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocIRDCrosshead"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523154" name="DLM1523154">Conduit tax relief companies: special residence rules</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523155" name="DLM1523155">YD 9</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523155" name="DLM1523155">Residence of CTR company shareholders</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523157" name="DLM1523157">YD 10</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523157" name="DLM1523157">Meaning of CTR holding company</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523160" name="DLM1523160">YD 11</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523160" name="DLM1523160">Meaning of CTR group member</a> [Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523163" name="DLM1523163">Subpart YE—References to balance dates and years</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523164" name="DLM1523164">YE 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523164" name="DLM1523164">References to balance dates and years</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523166" name="DLM1523166">Subpart YF—Currency conversion</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523167" name="DLM1523167">YF 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523167" name="DLM1523167">General rules for currency conversion</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3228409" name="DLM3228409">YF 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3228409" name="DLM3228409">Other rules for currency conversion: approved alternatives</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSubPart"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523169" name="DLM1523169">Subpart YZ—Terminating provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523170" name="DLM1523170">YZ 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523170" name="DLM1523170">Source rule for interest</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2541505" name="DLM2541505">YZ 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2541505" name="DLM2541505">Saving of effect of section 394L(4A) of Income Tax Act 1976</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4056100" name="DLM4056100">YZ 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4056100" name="DLM4056100">Saving effect of section DF 5 of Income Tax Act 1994</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6869807" name="DLM6869807">YZ 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6869807" name="DLM6869807">Saving of effect of certain terms defined in Canterbury Earthquake Recovery Act 2011</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178221" name="LMS178221">YZ 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178221" name="LMS178221">New Zealand Memorial Museum Trust — Le Quesnoy: sunset</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocPartLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523173" name="DLM1523173">Part Z</a></div> <div class="tocPartHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523173" name="DLM1523173">Repeals, amendments, and savings</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523174" name="DLM1523174">ZA 1</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523174" name="DLM1523174">Repeals</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523176" name="DLM1523176">ZA 2</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523176" name="DLM1523176">Consequential amendments to other enactments</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523178" name="DLM1523178">ZA 3</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523178" name="DLM1523178">Transitional provisions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523182" name="DLM1523182">ZA 4</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523182" name="DLM1523182">Saving of binding rulings</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523186" name="DLM1523186">ZA 5</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523186" name="DLM1523186">Saving of accrual determinations</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523190" name="DLM1523190">ZA 6</a></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523190" name="DLM1523190">Comparative tables of old and new provisions</a></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523192" name="DLM1523192">Schedule 1</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523192" name="DLM1523192">Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523232" name="DLM1523232">Schedule 2</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523232" name="DLM1523232">Basic tax rates for PAYE income payments</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523249" name="DLM1523249">Schedule 3</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523249" name="DLM1523249">Payment of provisional tax and terminal tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523257" name="DLM1523257">Schedule 4</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523257" name="DLM1523257">Standard rates of tax for schedular payments</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523319" name="DLM1523319">Schedule 5</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523319" name="DLM1523319">Fringe benefit values for motor vehicles</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2918738" name="DLM2918738">Schedule 6</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2918738" name="DLM2918738">Prescribed rates: PIE investments and retirement scheme contributions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523340" name="DLM1523340">Schedule 10</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523340" name="DLM1523340">Straight-line equivalents of diminishing value rates of depreciation</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523342" name="DLM1523342">Schedule 11</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523342" name="DLM1523342">New banded rates of depreciation</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523344" name="DLM1523344">Schedule 12</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523344" name="DLM1523344">Old banded rates of depreciation</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523346" name="DLM1523346">Schedule 13</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523346" name="DLM1523346">Depreciable land improvements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523348" name="DLM1523348">Schedule 14</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523348" name="DLM1523348">Depreciable intangible property</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS684029" name="LMS684029">Schedule 15</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS684029" name="LMS684029">Excepted residential land</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523350" name="DLM1523350">Schedule 17</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523350" name="DLM1523350">Types and classes of livestock</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523352" name="DLM1523352">Schedule 18</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523352" name="DLM1523352">Categories of livestock for which national standard costs to be declared</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178893" name="LMS178893">Schedule 18B</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178893" name="LMS178893">Premier yearling sales</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178899" name="LMS178899">Schedule 18C</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178899" name="LMS178899">Breeds and classes of bloodstock</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523354" name="DLM1523354">Schedule 19</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523354" name="DLM1523354">Expenditure in avoiding, remedying, or mitigating detrimental effects of discharge of contaminant or making of noise</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523373" name="DLM1523373">Schedule 20</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523373" name="DLM1523373">Expenditure on farming, horticultural, aquacultural, and forestry improvements</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199577" name="LMS199577">Schedule 21</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199577" name="LMS199577">Excluded activities for research and development activities tax credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1695100" name="DLM1695100">Schedule 21</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1695100" name="DLM1695100">Expenditure and activities related to research and development</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199580" name="LMS199580">Schedule 21B</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS199580" name="LMS199580">Expenditure or loss for research and development tax credits</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6773204" name="DLM6773204">Schedule 22</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6773204" name="DLM6773204">Proscribed R&D activities</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS58227" name="LMS58227">Schedule 23</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS58227" name="LMS58227">Meaning of permanent establishment</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523375" name="DLM1523375">Schedule 24</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523375" name="DLM1523375">International tax rules: grey list countries</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523380" name="DLM1523380">Schedule 25</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523380" name="DLM1523380">Foreign investment funds</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523384" name="DLM1523384">Schedule 26</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523384" name="DLM1523384">Low tax jurisdictions or territories</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523389" name="DLM1523389">Schedule 27</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523389" name="DLM1523389">Countries and types of income with unrecognised tax</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1695106" name="DLM1695106">Schedule 28</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1695106" name="DLM1695106">Requirements for complying fund rules</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2918740" name="DLM2918740">Schedule 29</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2918740" name="DLM2918740">Portfolio investment entities: listed investors</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523391" name="DLM1523391">Schedule 31</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523391" name="DLM1523391">Annualised equivalent amount for Part M</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523393" name="DLM1523393">Schedule 32</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523393" name="DLM1523393">Recipients of charitable or other public benefit gifts</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6038804" name="DLM6038804">Schedule 33</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6038804" name="DLM6038804">Default fractions of foreign superannuation withdrawals</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6765534" name="DLM6765534">Schedule 34</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6765534" name="DLM6765534">Community housing trusts and companies: income and assets of beneficiaries and clients</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178765" name="LMS178765">Schedule 35</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS178765" name="LMS178765">Public purpose Crown-controlled companies</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523394" name="DLM1523394">Schedule 36</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523394" name="DLM1523394">Government enterprises</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523395" name="DLM1523395">Schedule 37</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523395" name="DLM1523395">Statutory producer boards</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683727" name="DLM3683727">Schedule 38</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683727" name="DLM3683727">Acts exempting income from tax: income included in family scheme income</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960776" name="LMS960776">Schedule 39</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS960776" name="LMS960776">Items for purposes of definition of special excluded depreciable property</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683728" name="DLM3683728">Schedule 39</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3683728" name="DLM3683728">Items for purposes of definition of special excluded depreciable property</a></div>[Repealed]</td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523396" name="DLM1523396">Schedule 48</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523396" name="DLM1523396">Enactments repealed</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523401" name="DLM1523401">Schedule 49</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523401" name="DLM1523401">Enactments amended</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523656" name="DLM1523656">Schedule 50</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1523656" name="DLM1523656">Amendments to Tax Administration Act 1994</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1524162" name="DLM1524162">Schedule 51</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1524162" name="DLM1524162">Identified changes in legislation</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocScheduleLabel"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1524175" name="DLM1524175">Schedule 52</a></div> <div class="tocScheduleHeading"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1524175" name="DLM1524175">Comparative tables of old and rewritten provisions</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSkeletonTitle"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1755820" name="DLM1755820">Taxation (Limited Partnerships) Act 2008</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSkeletonTitle"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1773511" name="DLM1773511">Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSkeletonTitle"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM1959601" name="DLM1959601">Taxation (Business Tax Measures) Act 2009</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSkeletonTitle"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2697249" name="DLM2697249">Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSkeletonTitle"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM2732311" name="DLM2732311">Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSkeletonTitle"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3272202" name="DLM3272202">Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSkeletonTitle"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM3557600" name="DLM3557600">Taxation (GST and Remedial Matters) Act 2010</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSkeletonTitle"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4126500" name="DLM4126500">Taxation (Tax Administration and Remedial Matters) Act 2011</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSkeletonTitle"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM4951740" name="DLM4951740">Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><div class="tocSkeletonTitle"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=DLM6000159" name="DLM6000159">Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014</a></div></td><td class="tocColumn3"></td></tr><tr><td class="tocColumn1"></td><td class="tocColumn2" colspan="2"><a class="toc" href="/act/public/2007/0097/latest/link.aspx?id=LMS111001" name="LMS111001">Notes</a></td><td class="tocColumn3"></td></tr></tbody></table></div></div></div> </div><div class="actbody"><div class="body" id="DLM1512303"></div></div></div> </div> <div class="legislationFooter"></div> </div> </div> <div id="contentFooter"></div> </div> </div> </div> <div id="footer" role="contentinfo"> <div class="wrapper"> <div class="firstLevel"> <ul> <li class="pco"> <a href="https://www.pco.govt.nz/" title="The Parliamentary Counsel Office">The Parliamentary Counsel Office</a> </li> <li class="nzgovernment"> <a href="https://www.govt.nz/" title="www.govt.nz - connecting you to New Zealand central & local government services">www.govt.nz</a> </li> </ul> </div> <div 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