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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”
You could also call this:

“How to identify members of foreign groups (now removed)”

This part of the law was about how to identify members of foreign groups. It was part of a bigger section about changing how certain transactions are treated. However, this specific part is no longer active. The government removed it on 30 June 2009. If you want to know more about why it was removed or what it used to say, you might need to look at other parts of the law or ask someone who knows about tax laws.

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Next up: FF 9: Calculating debt percentage of New Zealand foreign groups

or “Removed rule for working out how much debt NZ foreign groups have”
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Part F Recharacterisation of certain transactions
Interest apportionment for conduit investment

FF 8Identifying members of foreign groups (Repealed)

    Notes
    • Section FF 8: repealed (with effect on 30 June 2009), on , by section 228(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).