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Income Tax Act 2007

Memorandum accounts - Foreign dividend payment accounts (FDPA)

OC 29: FDP credits and imputation credits attached to dividends

You could also call this:

“Former rules for tax credits on company dividends”

This part of the law was about FDP credits and imputation credits attached to dividends. It was part of the Income Tax Act 2007. However, this section no longer applies. It was removed from the law on 1 April 2017. This means that the rules about FDP credits and imputation credits for dividends changed at that time.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519033.

Topics:
Money and consumer rights > Taxes
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“Rules for certain dividend payments no longer apply”

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Part O Memorandum accounts
Foreign dividend payment accounts (FDPA)

OC 29FDP credits and imputation credits attached to dividends (Repealed)

    Notes
    • Section OC 29: repealed, on , by section 216 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).