Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Remission, relief, and refunds

183: Obligation to pay tax on foreign investment fund income able to be suspended

You could also call this:

"When you don't have to pay tax on money from overseas investments"

Illustration for Tax Administration Act 1994

You have an obligation to pay tax on income from foreign investment funds. This obligation can be suspended in certain situations. The rule about suspending this obligation was repealed on 6 October 2009, by section 696 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009.

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 It might be out of date or be missing some parts.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=DLM358708.

Topics:
Money and consumer rights > Taxes
Previous

182: Relief from additional tax incurred due to default in payment of tax, or

"Help with extra tax when you pay late"

Next

183AA: Remission for GST transitional taxable periods, or

"No penalty for GST mistakes made during tax rate change"

Part 11Remission, relief, and refunds

183Obligation to pay tax on foreign investment fund income able to be suspended (Repealed)

    Notes
    • Section 183: repealed, on , by section 696 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).