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Taxation (Tax Administration and Remedial Matters) Act 2011

Remedial matters

2011 legislation – remedial matters covering the PIE rules, attributable CFC amounts, NZ Super Fund, fair dividend rate rules and more.

  • Definition of revenue account property - non-Kyoto greenhouse gas units
  • Amendments to the PIE rules
  • Attributable CFC amount
  • Amendments to tax status of New Zealand Superannuation Fund
  • Fair dividend rate method: quick sale gain amount
  • Dividends paid within a New Zealand wholly owned group
  • Rewrite remedial items
  • Disposal of petroleum mining assets to related parties
  • Base price adjustment calculation
  • Apportioning interest deductions and wholly owned groups
  • Thin capitalisation - on-lending concession
  • Foreign tax credits and income with multiple sources
  • Foreign tax credit - calculation of New Zealand tax payable on foreign sourced income
  • Imputation credit for overpaid provisional tax transferred within a group
  • Further income tax payable for debit balance in imputation credit account
  • BETA debit rules
  • Meaning of employee
  • Tracing of shareholder interests
  • Lump sum payments on the occasion of retirement
  • Rewrite maintenance items
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