StatuteIncome Tax Act 2007⊘ Repealed / No longer in force

Section OE 10 — Income Tax Act 2007: BETA credit for loss of shareholder continuity

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Repealed / no longer in force. This provision is no longer in effect.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

OE 10 BETA credit for loss of shareholder continuity [Repealed] Section OE 10: repealed, on 1 July 2012 (applying for income years beginning on or after that date), by section 109(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).

Official source: legislation.govt.nz

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