Skip to main content
Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Search tips
Consultation document
Published 23 March 2006

Rewriting the Income Tax Act: Exposure Draft - Part M

March 2006.

  • Commentary
  • Legislation - all subparts, otherwise refer to each subpart below
    • Legislation - Subpart MA - General provisions
    • Legislation - Subpart MB - Imputation credit accounts
    • Legislation - Subpart MC - Foreign dividend withholding payment accounts
    • Legislation - Subpart MD - Conduit tax relief accounts
    • Legislation - Subpart ME - Branch equivalent tax accounts
    • Legislation - Subpart MF - Available subscribed capital accounts
    • Legislation - Subpart MJ - Policyholder credit accounts
    • Legislation - Subpart MK - Maori authority credit accounts
    • Legislation - Subpart MP - Memorandum accounts of consolidated groups
    • Legislation - Subpart MZ - Terminating provisions
    • Legislation - Section OB 1 for Part M
    • Legislation - Amendments to Tax Administration Act 1994
Commentary - DOC (64 KB)
doc - 63.50 KB
Commentary - PDF (110 KB)
pdf - 109.64 KB
Legislation - All subparts - PDF (732 KB)
pdf - 731.48 KB
Legislation - Subpart MA - DOC (91 KB)
doc - 90.50 KB
Legislation - Subpart MA - PDF (45 KB)
pdf - 44.88 KB
Legislation - Subpart MB - DOC (553 KB)
doc - 552.50 KB
Legislation - Subpart MB - PDF (162 KB)
pdf - 161.50 KB
Legislation - Subpart MC - DOC (298 KB)
doc - 298.00 KB
Legislation - Subpart MC - PDF (75 KB)
pdf - 74.24 KB
Legislation - Subpart MD - DOC (232 KB)
doc - 231.50 KB
Legislation - Subpart MD - PDF (65 KB)
pdf - 64.60 KB
Legislation - Subpart ME - DOC (231 KB)
doc - 231.00 KB
Legislation - Subpart ME - PDF (57 KB)
pdf - 56.52 KB
Legislation - Subpart MF - DOC (103 KB)
doc - 103.00 KB
Legislation - Subpart MF - PDF (27 KB)
pdf - 26.73 KB
Legislation - Subpart MJ - DOC (190 KB)
doc - 189.50 KB
Legislation - Subpart MJ - PDF (54 KB)
pdf - 53.29 KB
Legislation - Subpart MK - DOC (165 KB)
doc - 165.00 KB
Legislation - Subpart MK - PDF (60 KB)
pdf - 59.23 KB
Legislation - Subpart MP - DOC (777 KB)
doc - 777.00 KB
Legislation - Subpart MP - PDF (208 KB)
pdf - 207.65 KB
Legislation - Subpart MZ - DOC (39 KB)
doc - 39.00 KB
Legislation - Subpart MZ - PDF (22 KB)
pdf - 21.90 KB
Legislation - Section OB1 - DOC (200 KB)
doc - 200.00 KB
Legislation - Section OB1 - PDF (38 KB)
pdf - 38.24 KB
Legislation - Amendments to TAA - DOC (28 KB)
DOC - 28.00 KB
Legislation - Amendments to TAA - PDF (19 KB)
pdf - 18.50 KB