Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Recharacterisation of certain transactions - Interest apportionment for conduit investment

FF 11: Changes in foreign group membership

You could also call this:

“Removed provision about changes in overseas company groups”

This part of the law is no longer active. It used to talk about changes in foreign group membership, but it was removed from the Income Tax Act 2007 on 30 June 2009. The government decided it wasn’t needed anymore, so they took it out of the law. If you want to know more about why this happened, you might need to look at other parts of the tax laws.

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 It might be out of date or be missing some parts.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=DLM1516615.

Topics:
Money and consumer rights > Taxes
Previous

FF 10: Calculating debt percentage of consolidated foreign groups, or

“This removed provision used to explain how to calculate debt for foreign company groups”

Next

FG 1: When this subpart applies, or

“This part explains when rules apply to foreign banks lending money to their New Zealand branches”

Part F Recharacterisation of certain transactions
Interest apportionment for conduit investment

FF 11Changes in foreign group membership (Repealed)

    Notes
    • Section FF 11: repealed (with effect on 30 June 2009), on , by section 228(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).