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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

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