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Income Tax Act 2007 (2007 No 97).

Country/Territory
New Zealand
Document type
Legislation
Date
2007 (2021)
Source
FAO, FAOLEX
Subject
Agricultural & rural development, Livestock, Forestry, Land & soil, Mineral resources, Water
Keyword
Business/industry/corporations Farming Tax/levy Agricultural commodities Agricultural land Property rights Agricultural development Timber extraction/logging Timber Forest management/forest conservation Aquaculture
Geographical area
Asia and the Pacific, Australia and New Zealand, Oceania, South Pacific
Abstract

The main purposes of this Act are a) to define, and impose tax on, net income; b) to impose obligations concerning tax; c) to set out rules for calculating tax and for satisfying the obligations imposed. Part B lays down provisions to impose income tax, provisional tax, withholding liabilities, and other tax obligations concerning taxes, to set out procedures to be followed for calculating tax and satisfying the obligations imposed under this Act, to provide a basis for applying the other Parts and generally to set up the scheme of the Act and the main links between its Parts.

Full text
English
Website
www.legislation.govt.nz