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Income Tax Act 2007

Recharacterisation of certain transactions - Interest apportionment for conduit investment

FF 6: Conduit tax relief

You could also call this:

“Tax relief for certain money transactions is no longer available”

You can’t use conduit tax relief anymore. The government removed this option on 30 June 2009. Conduit tax relief was part of the rules about changing how some money transactions are treated for tax purposes. If you want to know more about the rules for changing how transactions are treated, you can look at the other parts of this section of the law.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1516575.

Topics:
Money and consumer rights > Taxes
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FF 7: Surplus to foreign dividends, or

“This provision about surplus to foreign dividends was removed from the law in 2009”

Part F Recharacterisation of certain transactions
Interest apportionment for conduit investment

FF 6Conduit tax relief (Repealed)

    Notes
    • Section FF 6: repealed (with effect on 30 June 2009), on , by section 228(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).