Tax Administration Act 1994

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

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

You could also call this:

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

Illustration for Tax Administration Act 1994

You get a statement when a CTR credit is attached to a dividend. This rule was part of the Tax Administration Act 1994. It was repealed, which means it is no longer in force, by the Taxation (International Investment and Remedial Matters) Act 2012, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM3324217 legislation website.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350782.


Previous

30: Statement to shareholder when FDP credit attached to dividend, or

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


Next

30B: Statement to share supplier when share user makes replacement payment under share-lending arrangement, or

"Telling the share supplier about a replacement payment you make"

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

30AStatement to shareholder when CTR credit attached to dividend (Repealed)

    Notes
    • Section 30A: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 142(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).