- This is a notice, made under Part 11B of the Tax Administration Act 1994, regarding a determination made by the Commissioner of Inland Revenue under section 91AAV of that Act.
- The determination was made on 21 June 2017.
- The determination will appear in Inland Revenue’s Tax Information Bulletin, Vol. 29, No. 6, of July 2017, and will also be available on the Inland Revenue website www.ird.govt.nz/technical-tax/determinations.
JOHN NASH, Manager, International Revenue Strategy, Inland Revenue.