“This provision about CTR companies is no longer in effect”
This section of the law is no longer in effect.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.
“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OD 4When company stops being CTR company (Repealed)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Section OD 4: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 99(1) of the Taxation (International Investment and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).