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Income Tax Act 2007

Memorandum accounts - Memorandum accounts of consolidated groups - FDP credits of consolidated FDP groups

OP 57: Consolidated FDPA payment of further FDP

You could also call this:

“Payment of additional tax by company groups (now removed)”

You used to be able to find information here about how a group of companies paid a type of tax called ‘further FDP’. However, this part of the law was removed on 6 October 2009. The change applies to tax matters from 1 April 2009 onwards. If you need to know about this topic, you might need to look at older versions of the law or ask a tax expert for help.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519545.

Topics:

Money and consumer rights > Taxes

OP 56: Consolidated FDPA payment of FDP, or

“Outdated rule about group tax payments removed in 2009”

OP 58: Consolidated FDPA dividend derived with FDP credit, or

“Removed rule about consolidated group dividends with FDP credits”

Part O Memorandum accounts
Memorandum accounts of consolidated groups: FDP credits of consolidated FDP groups

OP 57Consolidated FDPA payment of further FDP (Repealed)

Notes

Section OP 57: repealed (with effect on 1 April 2009), on 6 October 2009, by section 463(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).