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Income Tax Act 2007

Tax credits and other credits - Tax credits for foreign dividend payment (FDP) credits

LF 4: Partners in partnerships

You could also call this:

“This section about tax credits for partners in partnerships no longer applies”

You should know that this part of the law about partners in partnerships has been removed. It used to be part of the rules about tax credits and other credits in the Income Tax Act 2007. The government took it out of the law on 1 April 2017. This means it no longer applies, and you can’t use it 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=DLM1518078.

Topics:
Money and consumer rights > Taxes
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“This provision about trust beneficiaries no longer exists”

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Part L Tax credits and other credits
Tax credits for foreign dividend payment (FDP) credits

LF 4Partners in partnerships (Repealed)

    Notes
    • Section LF 4: repealed, on , by section 158 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).