Section Sch50-“ 78D — Income Tax Act 2007: Evidential requirements for tax credits

“ 78D Evidential requirements for tax credits A taxpayer who has a tax credit under section LB 3 or subparts LE, LF, or LO of the Income Tax Act 2007, must provide the Commissioner with sufficient evidence of the credit, including, as applicable— “ (a) for an imputation credit, a shareholder dividend statement: “ (b) for an FDP credit, a shareholder dividend statement for the FDP credit: “ (c) for a credit for RWT, an RWT withholding certificate for the amount of RWT: “ (d) for a Maori authority credit, a Maori authority distribution statement for the credit: “ (e) any other information that the Commissioner may require. “ Compare: 2004 No 35 ss LB 2(4), LD 3(4), LD 3A(5), LD 8(3), LD 9(4)