Statute⊘ Repealed / No longer in force
Section OP 80 — Income Tax Act 2007: Provisions applying to consolidated groups with CTR accounts
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Repealed / no longer in force. This provision is no longer in effect.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OP 80 Provisions applying to consolidated groups with CTR accounts [Repealed] Section OP 80: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 112(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Official source: legislation.govt.nz
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