Plain language law

New Zealand law explained for everyone

 Plain Language Law homepage
Back to
RG 1: FDP rules and their application
or “FDP rules no longer apply since 30 June 2009”
You could also call this:

“This provision about foreign dividends no longer applies”

You no longer need to worry about foreign dividends in this part of the law. The rule about foreign dividends used to be here, but it was removed on 30 June 2009. This means that this specific rule doesn’t apply anymore. If you want to know about how foreign dividends are treated now, you might need to look at other parts of the tax law.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

Next up: RG 3: Obligation to pay FDP

or “FDP payments are no longer required”
Next

Part R General collection rules
Payments for foreign dividends (FDP)

RG 2Foreign dividends (Repealed)

    Notes
    • Section RG 2: repealed (with effect on 30 June 2009), on , by section 540(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).