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Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Research and development

71: Annual FDPA return

You could also call this:

"A yearly return that some people had to fill out for tax purposes."

Illustration for Tax Administration Act 1994

You need to know about the Annual FDPA return. It was part of the Tax Administration Act 1994. This provision was repealed on 1 April 2017 by section 317 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017, which you can find on the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=DLM6832876 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=DLM351884.

Topics:
Money and consumer rights > Taxes
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70C: Statements in relation to R&D loss tax credits and R&D repayment tax, or

"Telling the government about research and development tax credits and repayments"

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71B: Return requirements for refunds: foreign dividends, or

"Rules about getting refunds on dividends from overseas"

Part 3Information, record-keeping, and returns
Returns: Research and development

71Annual FDPA return (Repealed)

    Notes
    • Section 71: repealed, on , by section 317 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).