Statute⊘ Repealed / No longer in force
Section LQ 5 — Income Tax Act 2007: CTR additional dividends
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Repealed / no longer in force. This provision is no longer in effect.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
LQ 5 CTR additional dividends [Repealed] Section LQ 5: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 80(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Official source: legislation.govt.nz
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