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Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Foreign dividends

71B: Return requirements for refunds: foreign dividends

You could also call this:

"Rules about getting refunds on dividends from overseas"

Illustration for Tax Administration Act 1994

You need to know about a rule called section 71B. It was about refunds for foreign dividends. This rule was repealed on 1 April 2017 by the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017, which can be found at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6832878.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1261621.

Topics:
Money and consumer rights > Taxes
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71: Annual FDPA return, or

"A yearly return that some people had to fill out for tax purposes."

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72: Annual FDPA return to be furnished where Commissioner so requires, or where company ceases to be resident in New Zealand, or

"Send a return if asked or if your company leaves New Zealand"

Part 3Information, record-keeping, and returns
Returns: Foreign dividends

71BReturn requirements for refunds: foreign dividends (Repealed)

    Notes
    • Section 71B: repealed, on , by section 319 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).