Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Assessments

115: Determination of claims for foreign tax credits

You could also call this:

"How to claim a credit for tax paid overseas"

Illustration for Tax Administration Act 1994

You can find information about determining claims for foreign tax credits in a repealed section. This section was repealed on 24 October 2001, and it started applying from the first day of the 2002-03 income year. It was repealed by section 217(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=DLM354959.

Topics:
Money and consumer rights > Taxes
Previous

114: Validity of assessments, or

"Mistakes don't make tax assessments invalid"

Next

116: Notice of foreign tax credit determination to taxpayer, or

"Notice about tax credits for overseas tax paid"

Part 6Assessments

115Determination of claims for foreign tax credits (Repealed)

    Notes
    • Section 115: repealed, on (applying on first day of 2002–03 income year), by section 217(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).