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New Zealand law explained for everyone

Income Tax Act 2007

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

OJ 13: Choosing to stop being PCA person

You could also call this:

“How to stop being a person with tax responsibilities”

You can choose to stop being a PCA person. A PCA person is someone who has certain responsibilities related to income tax. If you want to know more about what a PCA person does or how to stop being one, you should look at other parts of the Income Tax Act 2007.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519316.

Topics:
Money and consumer rights > Taxes
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OJ 12: Choosing to become PCA person, or

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

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OJ 14: PCA person’s equivalent credit, or

“Discontinued tax credit for policyholders no longer in effect”

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

OJ 13Choosing to stop being PCA person (Repealed)

    Notes
    • Section OJ 13: repealed, on , by section 439(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).