Income Tax Act 2007

Definitions and related matters - General definitions

YA 3: Treatment of qualifying company election tax, FBT, FDP penalty tax, imputation penalty tax, and withdrawal tax

You could also call this:

“This rule about various tax treatments has been removed from the law”

This law, called ‘Treatment of qualifying company election tax, FBT, FDP penalty tax, imputation penalty tax, and withdrawal tax’, has been removed. It is no longer in effect. The government took it out of the law on 6 October 2009, but this change was meant to work from 1 April 2008. This means that you don’t need to worry about following this particular rule anymore.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1522988.

Topics:
Money and consumer rights > Taxes

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YA 2: Meaning of income tax varied, or

“Explaining how the meaning of 'income tax' can change in different tax situations”


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“Rules for communicating tax information”

Part Y Definitions and related matters
General definitions

YA 3Treatment of qualifying company election tax, FBT, FDP penalty tax, imputation penalty tax, and withdrawal tax (Repealed)

    Notes
    • Section YA 3: repealed (with effect on 1 April 2008), on , by section 559 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).