Statute
Section Sch50-“ 68A — Income Tax Act 2007: Statement when CTR credit attached to dividend
Text of the provision Official document
“ 68A Statement when CTR credit attached to dividend If a CTR company attaches a CTR credit to a dividend, the company must include the following information in the company dividend statement required by section 67: “ (a) the CTR additional dividend paid under section LQ 5 of the Income Tax Act 2007: “ (b) the FDP ratio, calculated as if the credit were an FDP credit: “ (c) the combined imputation and FDP ratio, calculated as if the credit were an FDP credit, if an imputation credit has been attached to the dividend. ”
Official source: legislation.govt.nz
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