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Income Tax Act 2007

General collection rules - Refunds

RM 3: Refunds for overpaid FDP

You could also call this:

"Rules for refunding excess foreign dividend payments have been removed"

This part of the law used to be about getting money back if you paid too much FDP. FDP stands for foreign dividend payment. However, this section has been removed from the law. It was taken out on 1 April 2017. This means that the rules about refunds for overpaid FDP are no longer part of this law. If you want to know more about why this change happened, you can look at section 282 of another law called the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520418.

Topics:
Money and consumer rights > Taxes
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RM 2: Refunds for overpaid tax, or

"Getting money back when you've paid too much tax"

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RM 4: Overpayment on amended assessment, or

"Getting a refund if you've paid too much tax after your assessment changes"

Part RGeneral collection rules
Refunds

RM 3Refunds for overpaid FDP (Repealed)

    Notes
    • Section RM 3: repealed, on , by section 282 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).