StatuteIncome Tax Act 2007⊘ Repealed / No longer in force

Section OP 101 — Income Tax Act 2007: Consolidated BETA payment of income tax

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Repealed / no longer in force. This provision is no longer in effect.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OP 101 Consolidated BETA payment of income tax [Repealed] Section OP 101: repealed, on 1 July 2012 (applying for income years beginning on or after that date), by section 120(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34). Section OP 101(4B): amended (with effect on 1 April 2008), on 2 November 2012, by section 136(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88). Section OP 101(4C)(b): amended (with effect on 1 April 2008), on 2 November 2012, by section 136(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Official source: legislation.govt.nz

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