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StatuteIncome Tax Act 2007

Section Sch25 — Income Tax Act 2007: Foreign investment funds

Text of the provision Official document

Schedule 25 Foreign investment funds ss CQ 5 , DN 6 , EX 28 , EX 29 , EX 31 , EX 32 , EX 35–EX 39 , EX 46 , EZ 32 Schedule 25 heading: amended (with effect on 1 April 2008), on 6 October 2009, by section 585(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Part A Entities treated as foreign investment funds Part B Foreign entities to which the FIF exemptions do not apply Schedule 25 Part B heading: substituted (with effect on 1 April 2008), on 6 October 2009, by section 585(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Part C Foreign entities for which accounting profits method may not be used [Repealed] Schedule 25 Part C heading: repealed (with effect on 1 July 2011), on 7 May 2012 (applying for the income years beginning on or after 1 July 2011), by section 137(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).

Official source: legislation.govt.nz

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