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Tax Administration Act 1994

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

67: Company dividend statement when ICA company declares dividend

You could also call this:

"What happens when a company gives dividends and must tell the tax department"

Illustration for Tax Administration Act 1994

You need to know about a rule called 'Company dividend statement when ICA company declares dividend'. This rule is part of the Tax Administration Act 1994 and is about fringe benefits. It was repealed on 1 April 2020 by section 328 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7175775 legislation website.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM351841.

Topics:
Money and consumer rights > Taxes
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"What PCA persons must report to the tax office each year"

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68: Statement when FDP credit attached to dividend, or

"What happens when a credit is added to your dividend payment"

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

67Company dividend statement when ICA company declares dividend (Repealed)

    Notes
    • Section 67: repealed, on , by section 328 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).