Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009

Miscellaneous technical amendments

2009 technical amendments including interpretation of tax treaties, telecommunications income of CFCs, definition of 'relative', RWT and Maori authorities.

Interpretation of tax treaties
Exclusion from attribution for telecommunications income of a CFC
Definition of "relative"
RWT on taxable Māori authority distributions
Rewrite amendments