Statute⊘ Repealed / No longer in force
Section OP 97 — Income Tax Act 2007: Branch equivalent tax accounts of consolidated BETA 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Repealed / no longer in force. This provision is no longer in effect.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OP 97 Branch equivalent tax accounts of consolidated BETA groups [Repealed] OP 97: repealed, on 1 July 2012 (applying for income years beginning on or after that date), by section 116(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Official source: legislation.govt.nz
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