Statute
Section RF 14 — Income Tax Act 2007: Treatment of FDP credits
Text of the provision Official document
RF 14 Treatment of FDP credits A person who is required under the NRWT rules to withhold NRWT for non-resident passive income consisting of a dividend is treated as having withheld the amount of tax to the extent of an amount of an FDP credit attached to the dividend. Defined in this Act: amount of tax , dividend , FDP credit , non-resident passive income , NRWT , NRWT rules , Compare: 2004 No 35 s NG 2(2)
Official source: legislation.govt.nz
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