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CD 44: Available capital distribution amount
or “How to calculate the amount available for distribution when a company is liquidated”
You could also call this:

“This rule about money from overseas companies no longer applies”

You no longer need to know about attributed repatriation from a controlled foreign company. This part of the law was removed on 30 June 2009. It used to be part of the Income Tax Act 2007, but it doesn’t apply anymore.

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Next up: CD 46: New Zealand repatriation amount

or “This rule about a type of income no longer applies”
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Part C Income
Income from equity

CD 45When does a person have attributed repatriation from a controlled foreign company? (Repealed)

    Notes
    • Section CD 45: repealed (with effect on 30 June 2009), on , by section 22(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).