| Public Act | 2009 No 34 |
| Date of assent | 6 October 2009 |
| Commencement | see section 2 |
62 Proceeds from certain disposals by portfolio investment entities or New Zealand Superannuation Fund
125 Film production expenditure for New Zealand films having no large budget screen production grant
181 Codes: comparative value method, deemed rate of return method, fair dividend rate method, and cost method
Life insurance transitional adjustment: expected death strain
Expected death strain formulas
EZ 57 Expected death strain formulas: when annuity payable on survival to date or age specified in policy
Entry to new life insurance regime: transitional and miscellaneous provisions
Attributing income to investors
Calculating and paying tax liability
Adjusting investors’ interests
Prescribed and notified rates for investors in multi-rate PIEs
559 Treatment of qualifying company election tax, FBT, FDP penalty tax, imputation penalty tax, and withdrawal tax
623 Returns by persons with tax credits for housekeeping payments and charitable or other public benefit gifts
625 Portfolio tax rate entities and portfolio investor proxies to make returns, file annual reconciliation statement
686 Due dates for payment of imputation penalty tax, FDP penalty tax, and underestimation penalty tax
799 Codes: comparative value method, deemed rate of return method, fair dividend rate method, and cost method
832 Use of consolidated group credit to reduce dividend withholding payment, or use of group or individual debit to satisfy income tax liability
843 Resident withholding tax deductions from dividends deemed to be dividend withholding payment credits
851 Use of consolidated group credit to reduce dividend withholding payment, or use of group or individual debit to satisfy income tax liability
Estate and Gift Duties Act 1968
Stamp and Cheque Duties Act 1971
Taxation Review Authorities Act 1994
Taxation (Business Taxation and Remedial Matters) Act 2007
860 Use of consolidated group credit to reduce dividend withholding payment or use of group or individual debit to satisfy income tax liability
Acts referring to associated person
Income Tax (Depreciation Determinations) Regulations 1993
The Parliament of New Zealand enacts as follows: