Income Tax Act 2007

Memorandum accounts - Imputation credit accounts (ICA)

OB 76: Statutory producer boards attaching FDP credits

You could also call this:

“Statutory producer boards can no longer attach FDP credits to dividends”

You can no longer use this part of the law. It was about statutory producer boards and FDP credits, but it was removed from the Income Tax Act 2007 on 1 April 2017. This means that the rules it contained are no longer in effect.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1518928.

Topics:
Money and consumer rights > Taxes

Previous

OB 75: Statutory producer boards’ notional distributions that are dividends, or

“Dividend payments from producer boards' notional distributions”


Next

OB 77: When and how statutory producer board makes election, or

“How and when a statutory producer board can choose to treat distributions”

Part O Memorandum accounts
Imputation credit accounts (ICA)

OB 76Statutory producer boards attaching FDP credits (Repealed)

    Notes
    • Section OB 76: repealed, on , by section 210 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).