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Income Tax Act 2007

Memorandum accounts - Conduit tax relief accounts (CTRA)

OD 25: Refunds on transfers to CTR account

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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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519171.

Topics:
Money and consumer rights > Taxes
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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OD 25Refunds on transfers to CTR account (Repealed)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    • Section OD 25: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 99(1) of the Taxation (International Investment and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).