Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Income - Income specific to certain entities

CV 10: Foreign dividend payment account companies or conduit tax relief companies

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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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513109.

Topics:
Money and consumer rights > Taxes
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“This section about companies receiving extra dividends has been removed”

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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CV 10Foreign dividend payment account companies or conduit tax relief companies (Repealed)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    • Section CV 10: repealed (with effect on 30 June 2009), on , by section 39(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).