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Income Tax Act 2007

Taxation of certain entities - Portfolio investment entities

HL 5: Foreign investment vehicles

You could also call this:

“Old law about foreign investment groups no longer applies”

This law about foreign investment vehicles is no longer in effect. It was part of the rules about how certain groups are taxed, but it was removed from the Income Tax Act 2007. You don’t need to worry about following this rule anymore because it doesn’t apply now.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1517511.

Topics:
Money and consumer rights > Taxes
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HL 4: Effect of failure to meet eligibility requirements for entities, or

“What happens when groups don't meet tax rules”

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HL 5B: Meaning of investor and portfolio investor class, or

“This section, which defined investors and portfolio investor classes, is no longer active”

Part H Taxation of certain entities
Portfolio investment entities

HL 5Foreign investment vehicles (Repealed)

    Notes
    • Section HL 5: repealed, on (applying for the 2010–11 and later income years), by section 292(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).