Statute⊘ Repealed / No longer in force
Section OP 102 — Income Tax Act 2007: Consolidated BETA remaining debit balances
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Repealed / no longer in force. This provision is no longer in effect.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OP 102 Consolidated BETA remaining debit balances [Repealed] Section OP 102: repealed (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 120(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Official source: legislation.govt.nz
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