Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Income - Income from equity

CD 45: When does a person have attributed repatriation from a controlled foreign company?

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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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1512725.

Topics:
Money and consumer rights > Taxes
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“How to calculate the amount available for distribution when a company is liquidated”

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CD 46: New Zealand repatriation amount, or

“This rule about a type of income no longer applies”

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 (Repealed)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    • Section CD 45: repealed (with effect on 30 June 2009), on , by section 22(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).