Statute⊘ Repealed / No longer in force
Section CD 45 — Income Tax Act 2007: When does a person have attributed repatriation from a controlled foreign company?
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Repealed / no longer in force. This provision is no longer in effect.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 45 When does a person have attributed repatriation from a controlled foreign company? [Repealed] Section CD 45: repealed (with effect on 30 June 2009), on 6 October 2009, by section 22(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Official source: legislation.govt.nz
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