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Tax Technical
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Modify legislation
Taxation (Venture Capital and Miscellaneous Provisions ) Act 2004. Taxation (Annual Rates of Income Tax Act 2004-05) Act 2004

Remedial issues

Remedial issues resulting from new 2005 legislation including fund withdrawal tax, deferred deduction, Trans-Tasman imputation and Maori authorities.

  • Fund withdrawal tax
  • Deferred deduction rule
  • Trans-Tasman imputation
  • Māori authorities
  • Allocation deficit debit rules for life insurance companies
  • Branch equivalent tax accounts and losses
  • Date of self-assessment
  • Assessments in disputed cases
  • Write-off -date of measurement of net loss
  • GST rules for financial service providers - deductions from output tax
  • Miscellaneous technical amendments
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