Statute⊘ Repealed / No longer in force
Section OP 98 — Income Tax Act 2007: Choosing to stop being consolidated BETA group
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Repealed / no longer in force. This provision is no longer in effect.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OP 98 Choosing to stop being consolidated BETA group [Repealed] OP 98: repealed, on 1 July 2012 (applying for income years beginning on or after that date), by section 116(2) of the Taxation (International Investment and Remedial Matters)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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