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Income Tax Act 2007

Income - Income from equity

CD 49: Cost of associated party equity

You could also call this:

“Removed rules about the cost of equity from related parties”

This part of the law was about the cost of equity from associated parties. It was part of the Income Tax Act 2007 and related to income. However, this section no longer exists. It was removed from the law on 30 June 2009. This means that the rules about the cost of associated party equity that were once in this section no longer apply.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1512750.

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Part C Income
Income from equity

CD 49Cost of associated party equity (Repealed)

    Notes
    • Section CD 49: repealed (with effect on 30 June 2009), on , by section 22(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).