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Income Tax Act 2007

Avoidance and non-market transactions - Avoidance: specific

GB 40: BETA arrangements for carrying amounts forward

You could also call this:

“BETA arrangements for carrying forward amounts no longer available”

You can no longer use BETA arrangements for carrying amounts forward. This part of the law was removed on 1 July 2012. It used to be part of the Income Tax Act 2007, but now it doesn’t apply anymore.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1517015.

Topics:
Money and consumer rights > Taxes
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“General rules for foreign dividend payment arrangements (no longer in effect)”

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GB 41: FDPA arrangements for carrying amounts forward, or

“Rules for carrying forward foreign dividend account balances (no longer applies)”

Part G Avoidance and non-market transactions
Avoidance: specific

GB 40BETA arrangements for carrying amounts forward (Repealed)

    Notes
    • Section GB 40: repealed, on (applying for income years beginning on or after that date), by section 70(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).