Income Tax Act 2007

Memorandum accounts - Memorandum accounts of consolidated groups - Policyholder credits of consolidated groups

OP 111: Consolidated PCA transfer from FDP account

You could also call this:

“This section about tax account transfers has been removed from the law”

This part of the law used to talk about something called a ‘Consolidated PCA transfer from FDP account’. However, it no longer exists in the current law. The government removed this section on 1 July 2010. If you need to know about this topic, you might want to look at older versions of the law or ask a grown-up who knows about tax laws 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=DLM1519695.

Topics:
Money and consumer rights > Taxes

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OP 110: Consolidated PCA transfer from imputation credit account, or

“Transfer rule from imputation credit account to consolidated policyholder credit account no longer applies”


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OP 112: Consolidated PCA group company’s credit, or

“Removed rule about company credits in policyholder account groups”

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

OP 111Consolidated PCA transfer from FDP account (Repealed)

    Notes
    • Section OP 111: repealed, on , by section 483(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).