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Income Tax Act 2007

Tax credits and other credits - Tax credits for supplementary dividends

LP 10: Limitation on deductions

You could also call this:

“This section about limits on tax deductions was removed in 2013”

You can no longer use this part of the law. It was removed on 1 April 2013. This means it doesn’t apply to any tax years from 2013-14 onwards. The part that was removed was about limits on deductions related to tax credits and other credits in the Income Tax Act 2007.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1518317.

Topics:
Money and consumer rights > Taxes
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LP 9: Relationship with RWT rules, or

“This provision about foreign dividend tax credits and RWT rules is no longer in effect”

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“Tax credits for certain companies no longer apply”

Part L Tax credits and other credits
Tax credits for supplementary dividends

LP 10Limitation on deductions (Repealed)

    Notes
    • Section LP 10: repealed, on (applying for the 2013–14 and later income years), by section 82(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).