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Income Tax Act 2007

Deductions - Employee or contractor expenditure

DC 14: Criteria for approval of share purchase schemes: when period of restriction ends

You could also call this:

“Share purchase scheme restriction periods have been removed from the law”

This part of the law used to talk about when a period of restriction ends for share purchase schemes. However, it has been removed from the law. The government took it out on 29 March 2018. This means that this specific rule no longer applies.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513793.

Topics:
Money and consumer rights > Taxes
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DC 13: Criteria for approval of share purchase schemes: before period of restriction ends, or

“This provision about approving share purchase schemes before restrictions end is no longer in use”

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DC 15: Some definitions, or

“Definitions for tax deductions that are no longer part of the law”

Part D Deductions
Employee or contractor expenditure

DC 14Criteria for approval of share purchase schemes: when period of restriction ends (Repealed)

    Notes
    • Section DC 14: repealed, on , by section 49 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).