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Tax Administration Act 1994

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

78E: Information for underlying foreign credits

You could also call this:

"Details about tax credits from overseas investments"

Illustration for Tax Administration Act 1994

You need to know about a rule called 'Information for underlying foreign credits'. It is part of the Tax Administration Act 1994 and is about foreign dividends. This rule was repealed, which means it is no longer in use, by the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009, which you can find at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1401636.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1264656.

Topics:
Money and consumer rights > Taxes
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78D: Evidential requirements for tax credits, or

"Proving you are eligible for tax credits"

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78F: Time for providing information in relation to underlying foreign credits, or

"When to give info about overseas tax credits"

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

78EInformation for underlying foreign credits (Repealed)

    Notes
    • Section 78E: repealed (with effect on 30 June 2009), on (applying for all income years beginning on or after 1 July 2009), by section 634(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).