Tax Administration Act 1994

Assessments

103A: Assessment of FDP relating to conduit tax relief

You could also call this:

"How tax is worked out for special tax relief"

Illustration for Tax Administration Act 1994

You are looking at a part of the Tax Administration Act 1994. It is about assessing something called FDP that relates to conduit tax relief. This part was repealed, which means it is no longer used, from 30 June 2009, by the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1401663 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=DLM354657.


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103: Assessment of further FDP, or

"What is an assessment of further FDP in the Tax Administration Act?"


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104: Assessment of FDP penalty tax, or

"What happens when you don't pay tax on time and get a penalty"

Part 6Assessments

103AAssessment of FDP relating to conduit tax relief (Repealed)

    Notes
    • Section 103A: repealed (with effect on 30 June 2009), on (applying for all income years beginning on or after 1 July 2009), by section 657(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).