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OC 5: When company emigrates
or “When a company leaves New Zealand, there are no special rules for its accounts”
You could also call this:

“This section about company tax payments was removed in 2009”

The law used to have a section called ‘FDPA payment of FDP’ under ‘Memorandum accounts’ in the Income Tax Act 2007. This section was about how companies dealt with certain types of tax payments. However, this part of the law no longer exists. It was removed on 30 June 2009. This means that the rules it contained are no longer in effect, and you don’t need to follow them anymore.

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Next up: OC 7: FDPA dividend derived with FDP credit

or “This rule about certain company dividends was removed in 2017 and no longer applies”
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Part O Memorandum accounts
Foreign dividend payment accounts (FDPA)

OC 6FDPA payment of FDP (Repealed)

    Notes
    • Section OC 6: repealed (with effect on 30 June 2009), on , by section 405(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).