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RE 22: When payment treated as non-resident passive income
or “When payments to agents or trustees can be treated as income for non-residents”
You could also call this:

“This rule about treating tax as a foreign dividend payment credit is no longer in effect”

This part of the law, called ‘When amount of tax treated as FDP credit’, used to be part of the general collection rules in the Income Tax Act 2007. However, it’s not in use anymore. The government removed it on 1 April 2017. This means that this specific rule no longer applies to how taxes are collected or managed in New Zealand.

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Next up: RE 24: When amount of tax treated as Maori authority credit

or “When Maori authorities deduct tax from distributions, it becomes a special credit”
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Part R General collection rules
Withholding tax on resident passive income (RWT)

RE 23When amount of tax treated as FDP credit (Repealed)

    Notes
    • Section RE 23: repealed, on , by section 271 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).