Section RF 8 — Income Tax Act 2007: Certain dividends

RF 8 Certain dividends When this section applies (1) This section applies when a person makes a payment of non-resident passive income that consists of a dividend, except to the extent to which the payment is— (a) an investment society dividend; or (b) a supplementary dividend under subpart LP (Tax credits for supplementary dividends); or (c) [Repealed] (d) a fully imputed dividend; or (e) an amount of a dividend that is fully credited for FDP. (f) [Repealed] Calculation of amount of tax (2) The amount of tax is calculated using the formula— dividend payment × 0.3. Defined in this Act: amount of tax , dividend , FDP , fully imputed , investment society dividend , non-resident passive income , pay , supplementary dividend , Compare: 2004 No 35 s NG 2(1)(a) Section RF 8(1)(c): repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 128(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34). Section RF 8(1)(f): repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 128(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34). Section RF 8 list of defined terms CTR additional dividend : repealed (with effect on 1 July 2011), on 7 May 2012, by section 128(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34). Section RF 8 list of defined terms fully credited for conduit tax relief : repealed (with effect on 1 July 2011), on 7 May 2012, by section 128(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34). Section RF 8 list of defined terms fully imputed : inserted (with effect on 1 April 2008), on 6 October 2009, by section 532 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).