Rewriting the Income Tax Act: Exposure Draft – Part M
March 2006.
- Commentary
- Legislation – All subparts, otherwise refer to each subpart below
- Subpart MA – General provisions
- Subpart MB – Imputation credit accounts
- Subpart MC – Foreign dividend withholding payment accounts
- Subpart MD – Conduit tax relief accounts
- Subpart ME – Branch equivalent tax accounts
- Subpart MF – Available subscribed capital accounts
- Subpart MJ – Policyholder credit accounts
- Subpart MK – Maori authority credit accounts
- Subpart MP – Memorandum accounts of consolidated groups
- Subpart MZ – Terminating provisions
- Section OB 1 for Part M
- Amendments to Tax Administration Act 1994
Commentary
Legislation – All subparts
Legislation –Subpart MA
Legislation – Subpart MB
Legislation – Subpart MC
Legislation – Subpart MD
Legislation – Subpart ME
Legislation – Subpart MF
Legislation – Subpart MJ
Legislation – Subpart MK
Legislation – Subpart MP
Legislation – Subpart MZ
Legislation – Section OB1
Legislation – Amendments to TAA