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CV 9: Supplementary dividend holding companies
or “This section about companies receiving extra dividends has been removed”

You could also call this:

“Old rules about overseas company dividends no longer apply”

This part of the law was about foreign dividend payment account companies or conduit tax relief companies. However, it has been removed from the law. The government took it out on 30 June 2009. This means that this section no longer applies and you don’t need to worry about it anymore.

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Next up: CV 11: Maori authorities

or “Rules for money received from Māori authorities”

Part C Income
Income specific to certain entities

CV 10Foreign dividend payment account companies or conduit tax relief companies (Repealed)

    Notes
    • Section CV 10: repealed (with effect on 30 June 2009), on , by section 39(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).