Part 3Information, record-keeping, and returns
Returns: Foreign dividends
78DEvidential requirements for tax credits
A taxpayer who has not provided their investment income payer with their tax file number and who has a tax credit under section LB 3 or subparts LE
or LO of the Income Tax Act 2007, must provide the Commissioner with sufficient evidence of the credit, including, as applicable—- for an imputation credit, a shareholder dividend statement:
-
- for a credit for RWT, an RWT withholding certificate for the amount of RWT:
- for a Maori authority credit, a Maori authority distribution statement for the credit:
- any other information that the Commissioner may require.
Compare
- 2004 No 35 ss LB 2(4), LD 3(4), LD 3A(5), LD 8(3), LD 9(4)
Notes
- Section 78D: inserted, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
- Section 78D: amended, on , by section 208 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
- Section 78D: amended, on , by section 322(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
- Section 78D(b): repealed, on , by section 322(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).