Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Interest - General provisions

120EA: Amount of interest payable to or by life insurers

You could also call this:

"Interest owed to or by life insurance companies"

Illustration for Tax Administration Act 1994

You need to know that section 120EA of the Tax Administration Act 1994 was repealed. This means it is no longer part of the law. It was repealed on 1 July 2010 by the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009, which you can find on the legislation website https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1401671.

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 It might be out of date or be missing some parts.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=DLM355148.

Topics:
Money and consumer rights > TaxesBusiness > Industry rules
Previous

120E: Amount of interest payable, or

"How much interest you pay or get on your tax"

Next

120F: Interest priority and rights of Commissioner, or

"How the Commissioner uses your money to pay off tax debts and interest"

Part 7Interest
General provisions

120EAAmount of interest payable to or by life insurers (Repealed)

    Notes
    • Section 120EA: repealed, on , by section 663(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).