Plain language law

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Income Tax Act 2007

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

LF 10: Evidential requirements

You could also call this:

“This section about providing evidence for tax credits has been removed from the law”

This section of the law, called ‘Evidential requirements’, was part of the rules about tax credits and other credits in the Income Tax Act 2007. However, it has been removed from the law. The government decided to take it out on 1 April 2017. This means that this particular rule no longer applies, and you don’t need to follow it anymore. If you want to know more about why this change was made, you can look at section 158 of another law called the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1518097.

Topics:
Money and consumer rights > Taxes
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LF 9: When income tax unpaid, or

“This section about unpaid income tax has been removed from the law”

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LH 1: Who this subpart applies to, or

“This section about tax credits no longer applies as it was removed in 2009”

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

LF 10Evidential requirements (Repealed)

    Notes
    • Section LF 10: repealed, on , by section 158 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).