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Category DIVIDENDS - Index of the New Zealand
Tax Information Bulletin.

Current Time (NZ)
Wed 15 May 19:37 PM

Stats: Volumes: 8, Issues: 76, Articles: 1421  


DIVIDENDS

Volume Issue ID Title
32 07027 CS 20/03: NRWT for dividends paid to companies: Administering the new holding period tests in Article 10 of the NZ/Australia DTA (and in agreements with other countries)

32 07020 COMMENTARY ON PUBLIC RULINGS BR PUB 20/01 to 20/05

32 07019 BR PUB 20/05: Dividends derived by a New Zealand resident investor in a United States limited liability company that is either a non-attributing active foreign investment fund or a controlled foreign corporation

32 07015 BR PUB 20/01: Dividends derived by New Zealand resident investor in a United States limited liability company that is a foreign investment fund where the NZ investor holds foreign investment fund interests of $50,000 or less

32 04090 INCOME ATTRIBUTION RULE AND TREATMENT OF DIVIDENDS

31 04058 Remedial items - COMPANY SPLITS (DEMERGERS) BY AUSTRALIAN ASX LISTED COMPANIES REMEDIAL AMENDMENTS

31 03021 Taxation Review Authority confirms amounts received not loan repayments, but deemed dividends

29 07002 QB 17/07: Resident and non-resident withholding taxes: Non-cash dividends

29 05009 TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: CLOSELY HELD COMPANIES

29 02008 Taxation Review Authority finds sale of business took place at value stated by taxpayer and sets aside Commissioner's reassessments

28 06025 HIGH COURT 'EASILY SATISFIED' THAT THE COMMISSIONER'S ASSESSMENT WAS AN HONEST APPRAISAL AND A GENUINE EXERCISE OF JUDGEMENT

27 09011 AMOUNTS HELD TO BE DIVIDENDS, EMPLOYMENT INCOME OR INCOME UNDER ORDINARY CONCEPTS

27 05004 PUBLIC RULING BR PUB 15/07: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A COMPANY TO PAY DIVIDENDS

27 03009 DIVIDEND STRIPPING ASSESSMENTS UPHELD ON APPEAL

26 07078 OTHER REMEDIAL MATTERS - DISPOSAL OF CERTAIN SHARES BY A PIE

26 07055 REWRITE ADVISORY PANEL REMEDIALS - REQUIREMENT TO AMEND ASSESSMENTS ON RECOVERY OF DIVIDENDS FROM SHAREHOLDERS

26 07054 CFC REMEDIALS - EXTENDING THE ON-LENDING CONCESSIONS AND EXEMPTIONS FOR GROUP FUNDING

26 06020 RECONSTRUCTION UNDER THE 'DIVIDEND STRIPPING' PROVISION UPHELD

26 06006 PUBLIC RULING BR PUB 14/04: INCOME TAX - FRANKED DIVIDEND RECEIVED BY AUSTRALIAN LIMITED PARTNERSHIP AND FOREIGN TAX CREDITS

26 04029 REWRITE ADVISORY PANEL REMEDIAL ITEMS - RELIEF FROM OBLIGATION TO WITHHOLD RESIDENT WITHHOLDING TAX

26 04016 OTHER POLICY MATTERS - OVER-CREDITING OF IMPUTATION CREDITS IN EXCESS OF FIF TAXATION





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