Statute⊘ Repealed / No longer in force
Section CD 21 — Income Tax Act 2007: Attributed repatriations from controlled foreign companies
⊘
Repealed / no longer in force. This provision is no longer in effect. Check the current position before relying on it.
Text of the provision Official document
CD 21 Attributed repatriations from controlled foreign companies [Repealed] Section CD 21: repealed (with effect on 30 June 2009), on 6 October 2009, by section 14(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →