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Tax Administration Act 1994

Information, record-keeping, and returns - Statements, notices, and certificates - Foreign dividends

32N: Information requirements when payments for foreign dividends reduced

You could also call this:

"What to do when foreign dividend payments are reduced"

Illustration for Tax Administration Act 1994

You need to know about a rule called section 32N. It was about what information you must give when payments for foreign dividends are reduced. This rule was repealed, which means it is no longer in use, and this happened on 6 October 2009, as stated in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1264427.

Topics:
Money and consumer rights > Taxes
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Part 3Information, record-keeping, and returns
Statements, notices, and certificates: Foreign dividends

32NInformation requirements when payments for foreign dividends reduced (Repealed)

    Notes
    • Section 32N: repealed (with effect on 30 June 2009), on (applying for all income years beginning on or after 1 July 2009), by section 617(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).