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OP 91: Consolidated CTRA increase in resident shareholding
or “Removed provision about tax credits when NZ shareholders increase in consolidated groups”
You could also call this:

“Removed rule about consolidated group tax account imbalances”

This part of the law has been removed. It used to talk about something called ‘Consolidated CTRA breach of CTR ratio’ under the rules for ‘CTR debits of consolidated groups’ in the Income Tax Act 2007. The government took this section out of the law on 7 May 2012. This change started to apply from 1 July 2011 for income years that began on or after that date.

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Next up: OP 93: Consolidated CTRA tax advantage arrangement

or “Outdated rules for group companies' tax arrangements removed in 2012”
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Part O Memorandum accounts
Memorandum accounts of consolidated groups: CTR debits of consolidated groups

OP 92Consolidated CTRA breach of CTR ratio (Repealed)

    Notes
    • Section OP 92: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 114(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).