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Income Tax Act 2007

Memorandum accounts - Conduit tax relief accounts (CTRA)

OD 22: CTR credits and imputation credits attached to dividends

You could also call this:

“Rules about tax credits on dividends have been removed”

This part of the law used to talk about CTR credits and imputation credits attached to dividends. However, it has been removed from the law. The rule was taken out on 7 May 2012, but it actually stopped working on 1 July 2011. This change affects income years that start 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=DLM1519156.

Topics:
Money and consumer rights > Taxes
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“Rules about certain dividends no longer apply since 2011”

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OD 23: FDP payable for CTR debits, or

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Part O Memorandum accounts
Conduit tax relief accounts (CTRA)

OD 22CTR credits and imputation credits attached to dividends (Repealed)

    Notes
    • Section OD 22: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 99(1) of the Taxation (International Investment and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).