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Income Tax Act 2007

Deductions - Other expenditure

DX 3: Tax credits: supplementary dividend holding companies

You could also call this:

“Rules about tax credits for certain companies were removed in 2012”

The law used to have a section called ‘Tax credits: supplementary dividend holding companies’. This section was part of the rules about deductions in the Income Tax Act 2007. However, this section no longer exists. It was removed on 1 October 2012. This change applies to the 2013-14 tax year and all the years after that.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1514201.

Topics:
Money and consumer rights > Taxes
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Part D Deductions
Other expenditure

DX 3Tax credits: supplementary dividend holding companies (Repealed)

    Notes
    • Section DX 3: repealed, on (applying for the 2013–14 and later income years), by section 17(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).