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Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Fringe benefits

62: Returns as to debentures and interest on debentures

You could also call this:

"Telling the Commissioner about company debentures and interest"

Illustration for Tax Administration Act 1994

You need to tell the Commissioner about debentures your company issues. You must give details about the debentures, who holds them, and the interest paid. The Commissioner will ask you for this information from time to time.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM351815.

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Part 3Information, record-keeping, and returns
Returns: Fringe benefits

62Returns as to debentures and interest on debentures

  1. Every company or local or public authority shall from time to time, as required by the Commissioner, make a return giving such particulars as the Commissioner requires relative to debentures issued by that company or local or public authority, the holders of the debentures, and the interest paid or payable on the debentures.

Compare
  • 1976 No 65 s 431