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Tax Administration Act 1994

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

30: Statement to shareholder when FDP credit attached to dividend

You could also call this:

"Getting a statement with your dividend when you get a special credit"

Illustration for Tax Administration Act 1994

You get a statement when a Foreign Dividend Payment credit is attached to a dividend. This rule was repealed on 1 April 2017 by the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017. It was repealed by section 308 of this Act.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350780.

Topics:
Money and consumer rights > Taxes
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29: Shareholder dividend statement to be provided by company, or

"Companies must give you a statement when they pay you a dividend, showing details like the amount paid and tax withheld."

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30A: Statement to shareholder when CTR credit attached to dividend, or

"Getting a statement when a credit is added to your dividend"

Part 3Information, record-keeping, and returns
Statements, notices, and certificates

30Statement to shareholder when FDP credit attached to dividend (Repealed)

    Notes
    • Section 30: repealed, on , by section 308 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).