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Income Tax Act 2007

General collection rules - Employment-related taxes - Introductory provisions

RD 66: Complying fund rules

You could also call this:

“Rules for complying funds no longer apply”

The law used to have rules about something called ‘complying funds’. These rules were part of the Income Tax Act 2007. However, these rules no longer exist. They were removed on 1 April 2012. This means you don’t need to worry about these rules anymore because they’re not part of the law now.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520164.

Topics:
Money and consumer rights > Taxes
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RD 65: Employer's superannuation cash contributions, or

“Employer payments to employee retirement savings”

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RD 67: Calculating amounts of tax for employer’s superannuation cash contributions, or

“How to work out tax on employer superannuation payments”

Part R General collection rules
Employment-related taxes: Introductory provisions

RD 66Complying fund rules (Repealed)

    Notes
    • Section RD 66: repealed, on , by section 10 of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).