✨ Legislative Instruments and Departmental Notices




NEW ZEALAND GAZETTE, No. 86 β€” 29 SEPTEMBER 2016

Authority for Enactment Title or Subject-matter Serial Number Date of Enactment Retail
Climate Change Response Act 2002 Climate Change (Stationary Energy and Industrial Processes) Amendment Regulations 2016 2016/215 26/9/16 $3.45
Climate Change Response Act 2002 Climate Change (Forestry Sector) Amendment Regulations 2016 2016/216 26/9/16 $3.45
Education Act 1989 Student Allowances Amendment Regulations (No 2) 2016 2016/217 26/9/16 $3.77
Imports and Exports (Restrictions) Act 1988 Imports and Exports (Asbestos-containing Products) Prohibition Order 2016 2016/218 26/9/16 $3.45
Residential Tenancies Act 1986 Residential Tenancies (Smoke Alarms and Insulation) Amendment Regulations 2016 2016/219 26/9/16 $3.45
Tax Administration Act 1994 Taxation (Thresholds for Community Housing Entities) Regulations 2016 2016/220 26/9/16 $2.61
Electronic Identity Verification Act 2012 Electronic Identity Verification Amendment Regulations 2016 2016/221 26/9/16 $3.45
Fisheries Act 1996 Fisheries (Umupuia Beach Temporary Closure) Notice 2016 2016/222 13/9/16 $2.61

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2016-dl5590


Departmental

Notice of Determination Regarding Type of Interest in a Foreign Investment Fund and Use of Fair Dividend Rate Method

  1. This is a notice, made under section 91AAO(5) of the Tax Administration Act 1994, of a determination made by the Commissioner of Inland Revenue under section 91AAO(1) of that Act.

  2. Determination FDR 2016/05 was made on 19 September 2016 permitting an investor to use the fair dividend rate method to calculate foreign investment fund income from their investment in Kynikos Global Capital Partners Limited for the 2016 and subsequent income years.

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Online Sources for this page:

Gazette.govt.nz PDF NZ Gazette 2016, No 86





✨ LLM interpretation of page content

πŸ›οΈ List of Legislative Instruments Enacted

πŸ›οΈ Governance & Central Administration
Legislation, Regulations, Climate Change, Education, Taxation

πŸ’° Notice of Determination Regarding Type of Interest in a Foreign Investment Fund

πŸ’° Finance & Revenue
19 September 2016
Taxation, Foreign Investment, Fair Dividend Rate, Kynikos Global Capital Partners
  • Commissioner of Inland Revenue