Statute⊘ Repealed / No longer in force
Section OP 108B — Income Tax Act 2007: Consolidated BETA group with credit balance at beginning of first affected income year
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Repealed / no longer in force. This provision is no longer in effect.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OP 108B Consolidated BETA group with credit balance at beginning of first affected income year [Repealed] OP 108B: repealed (with effect on 30 June 2009), on 7 September 2010, by section 110 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Official source: legislation.govt.nz
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