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Income Tax Act 2007

Memorandum accounts - Conduit tax relief accounts (CTRA)

OD 15: CTRA break in shareholding chain for company

You could also call this:

“Removed rule about company shareholding and tax credits”

This section of the law is no longer in effect. It was about a company’s shareholding chain and credits in a tax account. The government removed this part of the law on 7 May 2012. The change applies to income years that started on or after 1 July 2011.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519133.

Topics:
Money and consumer rights > Taxes
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OD 14: CTRA break in shareholding chain for group company, or

“Removed rule about shareholding changes in company groups”

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OD 16: CTRA increase in resident shareholding, or

“This provision about changes in company ownership was removed from the law in 2012”

Part O Memorandum accounts
Conduit tax relief accounts (CTRA)

OD 15CTRA break in shareholding chain for company (Repealed)

    Notes
    • Section OD 15: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 99(1) of the Taxation (International Investment and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).