This section used to explain what a grey list dividend meant in the Income Tax Act 2007. However, it has been removed from the law. The government took it out on 30 June 2009. This means that the rules about grey list dividends no longer apply. If you need to know about dividends and taxes, you should look at other parts of the Income Tax Act that are still in effect.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1518204.

Topics:

Money and consumer rights > Taxes

LL 2: Tax credits for underlying foreign tax, or

"Explanation of previous rules for tax credits on foreign taxes that no longer apply"

LL 4: Tracking accounts, or

"Tracking accounts for tax credits are no longer required"

Part LTax credits and other credits
Underlying foreign tax credits (UFTC)

LL 3Meaning of grey list dividend (Repealed)

Notes

Section LL 3: repealed (with effect on 30 June 2009), on 6 October 2009, by section 343(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).