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Income Tax Act 2007

Taxation of certain entities - Portfolio investment entities

HL 26: Portfolio investor allocated income and portfolio investor allocated loss

You could also call this:

“Former rules about income and loss for portfolio investors”

This part of the law used to talk about portfolio investor allocated income and portfolio investor allocated loss. However, it was removed from the Income Tax Act 2007 on 1 April 2010. This means that these rules no longer apply to how certain entities are taxed. If you need to know about these topics, you’ll have to look at newer parts of the tax 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=DLM1517585.

Topics:
Money and consumer rights > Taxes
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HL 25: Optional payments of tax by portfolio tax rate entities, or

“Portfolio tax rate entities' optional tax payments rule no longer applies”

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HL 27: Treatment of portfolio investor allocated loss for zero-rated portfolio investors and investors with portfolio investor exit period, or

“This section about handling certain investor losses in portfolio investment entities no longer applies”

Part H Taxation of certain entities
Portfolio investment entities

HL 26Portfolio investor allocated income and portfolio investor allocated loss (Repealed)

    Notes
    • Section HL 26: repealed, on (applying for the 2010–11 and later income years), by section 292(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act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).