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Tax Administration Act 1994

Interest - Specific provisions

120R: Special provision for FDP

You could also call this:

"A special tax rule that is no longer used."

Illustration for Tax Administration Act 1994

You are looking at a rule called Special provision for FDP. This rule was part of the Tax Administration Act 1994. It was repealed, which means it is no longer in use, by the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009, which you can find on the legislation.govt.nz 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=DLM355379.

Topics:
Money and consumer rights > Taxes
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120Q: Due date for underestimation penalty tax, or

"When to pay tax if you underestimated your income"

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120S: Amount in nature of interest to be added to fringe benefit tax paid on annual or income year basis, or

"Extra amount like interest added to fringe benefit tax"

Part 7Interest
Specific provisions

120RSpecial provision for FDP (Repealed)

    Notes
    • Section 120R: repealed (with effect on 30 June 2009), on (applying for all income years beginning on or after 1 July 2009), by section 668(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).