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Income Tax Act 2007

Memorandum accounts - Memorandum accounts of consolidated groups - FDP debits of consolidated FDP groups

OP 69: Consolidated FDPA transfer to imputation credit account

You could also call this:

“Transfer of consolidated foreign dividend payment account to imputation credit account (no longer in effect)”

The law used to have a section called ‘Consolidated FDPA transfer to imputation credit account’. This section was part of the rules about FDP debits of consolidated FDP groups in the Income Tax Act 2007. However, this section no longer exists. It was removed from the law on 1 April 2017. This means that the rules it contained are no longer in effect.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519570.

Topics:
Money and consumer rights > Taxes
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OP 68: Consolidated FDPA refund of tax credit, or

“Refund rules for company groups' foreign dividend tax credits (no longer applies)”

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OP 70: Consolidated FDPA transfer to group’s CTR account, or

“Removed rule about transferring money between company tax accounts”

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

OP 69Consolidated FDPA transfer to imputation credit account (Repealed)

    Notes
    • Section OP 69: repealed, on , by section 241(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).