Income Tax Act 2007 (2007 No 97). Pays/Territoire Nouvelle-Zélande Type du document Législation Date 2007 (2021) Source FAO, FAOLEX Sujet Agriculture et développement rural, Bétail, Forêts, Terre et sols, Ressources minérales, Eau Mot clé Commerce/industrie/sociétés Exploitation agricole Taxe/impôt Produits agricoles Terrains agricoles Droits de propriété Développement agricole Coupe de bois/exploitation forestière Bois Gestion forestière/conservation des forêts Aquaculture Aire géographique Asie et Pacifique, Australie et Nouvelle-Zélande, Océanie, Pacifique Sud Résumé 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. Texte intégral Anglais Site web www.legislation.govt.nz