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Tax Administration Act 1994

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

68: Statement when FDP credit attached to dividend

You could also call this:

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

Illustration for Tax Administration Act 1994

You get a statement when a FDP credit is attached to a dividend. This rule was part of the Tax Administration Act 1994. It was repealed on 1 April 2017 by the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6832874 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=DLM351848.

Topics:
Money and consumer rights > Taxes
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67: Company dividend statement when ICA company declares dividend, or

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

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68A: Statement when CTR credit attached to dividend, or

"What to do when a credit is added to a dividend payment"

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

68Statement when FDP credit attached to dividend (Repealed)

    Notes
    • Section 68: repealed, on , by section 315 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).