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Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Foreign dividends

73: Annual FDPA returns of consolidated groups

You could also call this:

"Big companies must file yearly tax returns"

Illustration for Tax Administration Act 1994

You need to know that section 73 of the Tax Administration Act 1994 was repealed. This happened on 1 April 2017 due to the Taxation Act. The repeal was made by section 321 of this Act.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM351891.

Topics:
Money and consumer rights > Taxes
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72: Annual FDPA return to be furnished where Commissioner so requires, or where company ceases to be resident in New Zealand, or

"Send a return if asked or if your company leaves New Zealand"

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74: Annual ICA return to be furnished in respect of consolidated imputation group, or

"Big companies must file a yearly tax return as if they were one company"

Part 3Information, record-keeping, and returns
Returns: Foreign dividends

73Annual FDPA returns of consolidated groups (Repealed)

    Notes
    • Section 73: repealed, on , by section 321 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).