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Income Tax Act 2007

General collection rules - Refunds - Companies receiving foreign dividends

RM 18: Limits on refunds related to foreign dividends

You could also call this:

“Rules about overseas dividend refunds for companies no longer apply”

This section of the law, called ‘Limits on refunds related to foreign dividends’, used to be part of the Income Tax Act 2007. It was about companies that get dividends from overseas. However, this part of the law doesn’t exist anymore. The government removed it on 1 April 2017. This means that the rules it contained no longer apply.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520452.

Topics:
Money and consumer rights > Taxes
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“How paying extra company tax affects future refunds”

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RM 19: Treatment of financial arrangements, or

“Rules about financial arrangements in foreign dividends were removed in 2017”

Part R General collection rules
Refunds: Companies receiving foreign dividends

RM 18Limits on refunds related to foreign dividends (Repealed)

    Notes
    • Section RM 18: repealed, on , by section 284(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).