Income Tax Act 2007

Recharacterisation of certain transactions - Interest apportionment for conduit investment

FF 1: What this subpart does

You could also call this:

“This subpart has been removed from the law and no longer applies”

This part of the law used to explain what the subpart does. However, it has been removed from the law. The removal happened on 30 June 2009. This means that this section no longer applies and you can’t use it anymore.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1516556.

Topics:
Money and consumer rights > Taxes

Previous

FE 41: Treatment of associated persons’ interests, or

“How to count ownership interests for New Zealand banking groups”


Next

FF 2: When interest apportionment rule applies, or

“This rule about dividing up interest no longer exists”

Part F Recharacterisation of certain transactions
Interest apportionment for conduit investment

FF 1What this subpart does (Repealed)

    Notes
    • Section FF 1: repealed (with effect on 30 June 2009), on , by section 228(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).