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Tax Administration Act 1994

Assessments

118: Evidence of foreign tax credit determination

You could also call this:

"Proof of tax credits from other countries"

Illustration for Tax Administration Act 1994

You need to know that section 118 is about evidence of foreign tax credit determination. It was repealed on 24 October 2001, which means it no longer applies from the 2002-03 income year. This change was made by section 219(1) of 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=DLM354965.

Topics:
Money and consumer rights > Taxes
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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"

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119: Commissioner may determine amount of provisional tax, or

"The Commissioner decides your provisional tax if you don't provide income information."

Part 6Assessments

118Evidence of foreign tax credit determination (Repealed)

    Notes
    • Section 118: repealed, on (applying on first day of 2002–03 income year), by section 219(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).