Statute
Section Sch1-5-dup2 — Income Tax Act 2007: Dividends and replacement payments
Text of the provision Official document
5 Dividends and replacement payments The payment rate for a payment of resident passive income that consists of a dividend, or a replacement payment under a share-lending arrangement, is 0.33. Schedule 1 part D clause 5: amended (with effect on 1 April 2008), on 7 December 2009, by section 122(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Official source: legislation.govt.nz
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