Income Tax Act 2007

Memorandum accounts - Policyholder credit accounts (PCA) - Introductory provisions

OJ 12: Choosing to become PCA person

You could also call this:

“How to become a PCA person (now removed from the law)”

This part of the law used to explain how you could choose to become a PCA person. However, it’s no longer in effect. The government removed this section on 1 July 2010. If you want to know more about what a PCA person is or was, you might need to look at other parts of the law.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519314.

Topics:
Money and consumer rights > Taxes

Previous

OJ 11: PCA company’s transfer of life insurance business, or

“Transfer of life insurance business by PCA companies (removed in 2010)”


Next

OJ 13: Choosing to stop being PCA person, or

“How to stop being a person with tax responsibilities”

Part O Memorandum accounts
Policyholder credit accounts (PCA): Introductory provisions

OJ 12Choosing to become PCA person (Repealed)

    Notes
    • Section OJ 12: repealed, on , by section 439(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).