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LJ 7: Repaid foreign tax: effect on income tax liability
or “How refunds of foreign tax affect your New Zealand tax”
You could also call this:

“This outdated rule about repaid foreign tax and FDP liability was removed in 2017”

This part of the law used to talk about how repaid foreign tax affected something called FDP liability. However, this section no longer applies. It was removed from the law on 1 April 2017. If you need to know more about this topic, you might want to look at other parts of the tax law that are still in effect.

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Next up: LK 1: Tax credits relating to attributed CFC income

or “Tax credits for income from foreign companies you control”
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Part L Tax credits and other credits
Tax credits for foreign income tax

LJ 8Repaid foreign tax: effect on FDP liability (Repealed)

    Notes
    • Section LJ 8: repealed, on , by section 161 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).