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LE 10: When income tax unpaid
or “What happens to your tax credit if a company doesn't pay its income tax”
You could also call this:

“You need to provide evidence to support your tax credit claim”

If you have a tax credit under section LE 1, you need to provide certain evidence to support it. This evidence is described in section 78D of the Tax Administration Act 1994. If you don’t provide this evidence, you might get less money from your tax credit. It’s important to make sure you have all the right documents and information to support your tax credit claim.

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Next up: LF 1: Tax credits for FDP credits

or “This rule about tax credits for foreign dividends has been removed”
Next

Part L Tax credits and other credits
Tax credits for imputation credits

LE 11Evidential requirements

  1. If a person who has a tax credit under section LE 1 does not meet the evidential requirements of section 78D of the Tax Administration Act 1994, the person’s credit may be reduced.

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