Tax credits and other credits - Tax credits of conduit tax relief companies
LQ 4: Date for determining percentage of non-resident shareholders
You could also call this:
“When to check non-resident shareholder numbers for tax credits (no longer applies)”
This part of the law used to tell you when to check how many shareholders of a company were not from New Zealand. It was important for figuring out tax credits. However, this rule doesn’t exist anymore. The government removed it on 30 June 2009. If you need to know about tax credits now, you should look at other parts of the law that are still in use.
“Removed rule about extra dividends for certain companies”
Part L
Tax credits and other credits
Tax credits of conduit tax relief companies
LQ 4Date for determining percentage of non-resident shareholders (Repealed)
Notes
Section LQ 4: repealed (with effect on 30 June 2009), on , by section 346(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
