Statute
Section RM 3 — Income Tax Act 2007: Refunds for overpaid FDP
Text of the provision Official document
RM 3 Refunds for overpaid FDP If a company pays to the Commissioner FDP in relation to a foreign dividend paid to it, and the amount is more than the amount required to be paid under this Part, the Commissioner must refund the overpayment. Defined in this Act: amount , Commissioner , company , foreign dividend , FDP , pay , Compare: 2004 No 35 s NH 4(1)
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →