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Tax Administration Act 1994

Assessments

113C: Amended assessments for attributed repatriation dividends

You could also call this:

"Changing tax bills for money brought back to New Zealand"

Illustration for Tax Administration Act 1994

You can find information about amended assessments for attributed repatriation dividends in section 113C. This section was repealed on 24 February 2016. It was repealed by section 262 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016, which you can find on the legislation website.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354953.

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113B: Amended assessments if dividend recovered or repaid, or

"Changing tax if a company gets back a dividend payment"

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113D: Amended assessments for research and development tax credits, or

"Changing tax credits for research and development"

Part 6Assessments

113CAmended assessments for attributed repatriation dividends (Repealed)

    Notes
    • Section 113C: repealed, on , by section 262 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).