Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Income - Income specific to certain entities

CV 9: Supplementary dividend holding companies

You could also call this:

“This section about companies receiving extra dividends has been removed”

This part of the law used to be about supplementary dividend holding companies. However, it no longer applies. The government removed this section on 26 June 2019. If you want to know more about why this change happened, you can look at section 46 of another law called the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513107.

Topics:
Money and consumer rights > Taxes
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Part C Income
Income specific to certain entities

CV 9Supplementary dividend holding companies (Repealed)

    Notes
    • Section CV 9: repealed, on , by section 46 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).