Income Tax Act 2007

Memorandum accounts - Conduit tax relief accounts (CTRA)

OD 4: When company stops being CTR company

You could also call this:

“This provision about CTR companies is no longer in effect”

This section of the law is no longer in effect. It used to explain what happens when a company stops being a CTR company, but it was removed from the law on 7 May 2012. The change applies to income years that started on or after 1 July 2011. If you need information about this topic, you should look at the current version of the law or ask for help from someone who knows about tax rules.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519104.

Topics:
Money and consumer rights > Taxes

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OD 3: Choosing to become CTR company, or

“You can no longer choose to become a CTR company”


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OD 5: CTRA tax credit for conduit tax relief, or

“Tax credit for overseas investors removed in 2009”

Part O Memorandum accounts
Conduit tax relief accounts (CTRA)

OD 4When company stops being CTR company (Repealed)

    Notes
    • Section OD 4: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 99(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).