StatuteIncome Tax Act 2007⊘ Repealed / No longer in force

Section OP 109 — Income Tax Act 2007: Policyholder credit accounts of consolidated groups

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Repealed / no longer in force. This provision is no longer in effect.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OP 109 Policyholder credit accounts of consolidated groups [Repealed] Section OP 109: repealed, on 1 July 2010, by section 483(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Official source: legislation.govt.nz

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