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OD 24: FDP payable on resident’s restricted amalgamation
or “Former rule on foreign dividend payments for certain company mergers no longer applies”
You could also call this:

“This rule about refunds for CTR account transfers no longer applies”

You can no longer get refunds on transfers to a CTR account. This rule used to be part of the Income Tax Act 2007, but it was removed on 1 July 2011. The rule doesn’t apply anymore for any tax years that started on or after that date.

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Next up: OE 1: General rules for persons with branch equivalent tax accounts

or “Rules for non-company New Zealand residents with branch equivalent tax accounts”
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Part O Memorandum accounts
Conduit tax relief accounts (CTRA)

OD 25Refunds on transfers to CTR account (Repealed)

    Notes
    • Section OD 25: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 99(1) of the Taxation (International Investment and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).