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Income Tax Act 2007

General collection rules - Payments for foreign dividends (FDP)

RG 3: Obligation to pay FDP

You could also call this:

“FDP payments are no longer required”

You no longer need to pay FDP. The law that used to make you pay FDP has been cancelled. This change happened on 30 June 2009. FDP stands for ‘foreign dividend payment’, which was a type of tax on money companies got from overseas.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520386.

Topics:
Money and consumer rights > Taxes
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RG 2: Foreign dividends, or

“This provision about foreign dividends no longer applies”

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RG 4: Calculating amount of FDP, or

“FDP calculation rule no longer applies”

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

RG 3Obligation to pay FDP (Repealed)

    Notes
    • Section RG 3: repealed (with effect on 30 June 2009), on , by section 540(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).