Tax Administration Act 1994

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

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

You could also call this:

"When to give info about overseas tax credits"

Illustration for Tax Administration Act 1994

You need to know that section 78F is about providing information for underlying foreign credits. This section was repealed, which means it is no longer in use, from 30 June 2009. It was repealed by the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009, which you can find more information about at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1401637

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1264658.


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"Details about tax credits from overseas investments"


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"Big companies must give a yearly report to the government about their activities."

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

78FTime for providing information in relation to underlying foreign credits (Repealed)

    Notes
    • Section 78F: repealed (with effect on 30 June 2009), on (applying for all income years beginning on or after 1 July 2009), by section 635(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).