New Zealand Legislation: Bills

18B Heading and sections CD 45 to CD 52 repealed

• (1) The heading before section CD 45 and sections CD 45 to CD 52 are repealed.

  (2) Subsection (1) applies for—

  • (a) the 2009–10 and later income years, for persons having a balance date on or after 30 June; or

  • (b) the 2010–11 and later income years, for persons having a balance date before 30 June.