Statute⊘ Repealed / No longer in force
Section OP 100 — Income Tax Act 2007: Consolidated BETA payment of income tax on foreign income
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Repealed / no longer in force. This provision is no longer in effect.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
OP 100 Consolidated BETA payment of income tax on foreign income [Repealed] Section OP 100: repealed, on 1 July 2012 (applying for income years beginning on or after that date), by section 118(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Official source: legislation.govt.nz
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