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Income Tax Act 2007

Income - Exempt income

CW 11: Dividend of conduit tax relief holding company

You could also call this:

“Removed rule about dividends from a special type of company”

This section of the law was about dividends from a conduit tax relief holding company. However, it has been removed from the law. It no longer applies to income years starting on or after 1 July 2011. The government took this section out of the Income Tax Act 2007 on 7 May 2012.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513152.

Topics:
Money and consumer rights > Taxes
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Part C Income
Exempt income

CW 11Dividend of conduit tax relief holding company (Repealed)

    Notes
    • Section CW 11: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 10(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).