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Tax Administration Act 1994

Assessments

116: Notice of foreign tax credit determination to taxpayer

You could also call this:

"Notice about tax credits for overseas tax paid"

Illustration for Tax Administration Act 1994

You get a notice when a decision is made about the tax credits you can claim for tax paid overseas. This notice is about a decision that has already been made, but the rule is no longer in use. It was stopped being used from the start of the 2002-2003 income year, as stated in the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354961.

Topics:
Money and consumer rights > Taxes
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115: Determination of claims for foreign tax credits, or

"How to claim a credit for tax paid overseas"

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117: Foreign tax credit determination deemed correct except in proceedings on objection, or

"When You Disagree with a Foreign Tax Credit Decision"

Part 6Assessments

116Notice of foreign tax credit determination to taxpayer (Repealed)

    Notes
    • Section 116: repealed, on (applying on first day of 2002–03 income year), by section 218(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).