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Income Tax Act 2007
Income Tax Act 2007
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Income Tax Act 2007
Part Z Repeals, amendments, and savings
Contents
ZA 1 Repeals
Schedule 48
(1)
The enactments listed in schedule 48 (Enactments repealed) are repealed.
Repeals effective only for 2008–09 income year and later
(2)
However, unless the context requires otherwise, the repeals listed in schedule 48 apply only in relation to the tax on income derived in the 2008–09 income year and later income years.
Defined in this Act: income, income year, tax
Compare: 2004 No 35 s YA 1
ZA 2 Consequential amendments to other enactments
Schedules 49 and 50
(1)
The enactments listed in schedules 49 (Enactments amended) and 50 (Amendments to the Tax Administration Act 1994) are amended in the manner indicated in the schedule.
Amendments effective only for 2008–09 income year and later
(2)
However, unless the context requires otherwise, the amendments to the Tax Administration Act 1994 apply only in relation to the tax on income derived in the 2008–09 income year and later income years.
Defined in this Act: income, income year, tax
Compare: 2004 No 35 s YA 2
ZA 3 Transitional provisions
When reference to this Act includes earlier Act
(1)
A reference in an enactment or document to this Act, or to a provision of it, is to be interpreted as a reference to the Income Tax Act 2004, or the Income Tax Act 1994, or the Income Tax Act 1976, or to the corresponding provision of the earlier Act, to the extent necessary to reflect sensibly the intent of the enactment or document.
When reference to earlier Act includes this Act
(2)
A reference in an enactment or document to the Income Tax Act 2004, or the Income Tax Act 1994, or the Income Tax Act 1976, or to a provision of that earlier Act, is to be interpreted as a reference to this Act, or to the corresponding provision in this Act, to the extent necessary to reflect sensibly the intent of the enactment or document.
Intention of new law
(3)
The provisions of this Act, including any amendments made by this Act to the Tax Administration Act 1994, are the provisions of the Income Tax Act 2004 in rewritten form, and are intended to have the same effect as the corresponding provisions of the Income Tax Act 2004. Subsection (5) overrides this subsection.
Using old law as interpretation guide
(4)
Unless a limit in subsection (5) applies, in circumstances where the meaning of a taxation law that comes into force at the commencement of this Act (the new law) is unclear or gives rise to absurdity—
(a)
the wording of a taxation law that is repealed by section ZA 1 and that corresponds to the new law (the old law) must be used to determine the correct meaning of the new law; and
(b)
it can be assumed that a corresponding old law provision exists for each new law provision.
Limits to subsections (3) and (4)
(5)
Subsections (3) and (4) do not apply in the case of—
(a)
a new law listed in schedule 51 (Identified changes in legislation); or
(b)
a new law that is amended after the commencement of this Act, with effect from the date on which the amendment comes into force.
Defined in this Act: taxation law
Compare: 2004 No 35 s YA 3
ZA 4 Saving of binding rulings
When, and extent to which, this section applies
(1)
This section applies when, and to the extent to which,—
(a)
either—
(i)
an applicant has applied for a private ruling, a product ruling, or a status ruling, before the beginning of the 2008–09 income year on an arrangement that is entered into, or that the applicant seriously contemplates will be entered into before the commencement of this Act; or
(ii)
a public ruling is issued before the beginning of the 2008–09 income year; and
(b)
the binding ruling is about—
(i)
a taxation law that is repealed by section ZA 1 (the old law); or
(ii)
a taxation law in the Income Tax Act 1994 that preceded and corresponded to the old law; and
(c)
a new taxation law that corresponds to the old law (the new law) comes into force at the commencement of this Act; and
(d)
in the absence of this section, the commencement of this Act would mean that the binding ruling would cease to apply because of section 91G of the Tax Administration Act 1994.
Ruling about new law
(2)
The binding ruling is treated as if it were made about the new law, so that the effect of the ruling at the commencement of this Act is the same as its effect before the commencement.
No confirmation rulings
(3)
To the extent to which a binding ruling continued by subsection (2) exists and applies to an arrangement, or to a person and an arrangement, the Commissioner must not make a binding ruling on how—
(a)
the new law applies to the arrangement or to the person and the arrangement; or
(b)
this subsection applies to the arrangement or to the person and the arrangement.
Defined in this Act: apply, arrangement, binding ruling, commencement of this Act, Commissioner, taxation law
Compare: 2004 No 35 s YA 4
Section ZA 4 list of defined terms apply: inserted, on 2 June 2016, by section 74 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
ZA 5 Saving of accrual determinations
When, and extent to which, this section applies
(1)
This section applies when—
(a)
a determination has been made before the beginning of the 2008–09 income year under—
(i)
section 90 or 90AC of the Tax Administration Act 1994; or
(ii)
section 64E of the Income Tax Act 1976; and
(b)
the determination has not been cancelled before the beginning of the 2008–09 income year; and
(c)
the determination is about—
(i)
a taxation law that is repealed by section ZA 1 (the old law); or
(ii)
a taxation law in the Income Tax Act 1994 or the Income Tax Act 1976 that preceded and corresponded to the old law; and
(d)
a new taxation law that corresponds to the old law (the new law) comes into force at the commencement of this Act; and
(e)
in the absence of this section, the commencement of this Act would mean that that determination would cease to apply because the taxation law to which it applied had ceased to exist.
Determination about new law
(2)
The determination is treated as if it were made about the new law, so that the effect of the determination at the commencement of this Act is the same as its effect before the commencement.
No confirmation determinations
(3)
To the extent to which a determination continued by subsection (2) applies, the Commissioner must not make a determination on how the new law applies.
Defined in this Act: commencement of this Act, Commissioner, taxation law
Compare: 2004 No 35 s YA 5
ZA 6 Comparative tables of old and new provisions
Schedule 52
(1)
Schedule 52 (Comparative tables of old and rewritten provisions) sets out corresponding provisions in the Income Tax Act 2004, the Income Tax Act 1994, the Tax Administration Act 1994, and this Act at the commencement of this Act.
Parts of schedule
(2)
The schedule has the following 4 parts:
(a)
part A lists each provision in the Income Tax Act 2004 and—
(i)
indicates the corresponding provision in this Act; or
(ii)
indicates the corresponding provision in the Tax Administration Act 1994; or
(iii)
indicates the corresponding provision in the Goods and Services Tax Act 1985; or
(iv)
states that the provision has been omitted:
(b)
part B lists each provision in this Act and the corresponding provision in the Income Tax Act 2004 and, as applicable, in Parts A to E of the Income Tax Act 1994, or states that the provision is new:
(c)
part C lists the provisions that this Act inserts in the Tax Administration Act 1994 and—
(i)
indicates the corresponding provision in the Income Tax Act 2004; or
(ii)
states that the provision is new:
(d)
part D lists each term defined in this Act and its location in this Act, and—
(i)
indicates the source of the term in the Income Tax Act 2004; or
(ii)
states that the term is new.
Purpose of schedule
(3)
The schedule is provided to assist readers to identify corresponding provisions but must not be interpreted as a definitive guide to the correspondence of provisions.
Defined in this Act: commencement of this Act
Compare: 2004 No 35 s YA 6
Schedule 1 Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits
Schedule 1 heading: amended, on 1 April 2008, by section 554(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Part A Basic income tax rates
1 Taxable income: general
To the extent to which a person does not have a basic rate under clauses 2 to 10, the basic rate of income tax for the person on each dollar of the person’s taxable income is calculated using the formula—
tax under table 1 ÷ taxable income:
(a)
tax under table 1 means the total tax, calculated for each dollar in the person’s taxable income, using table 1:
(b)
taxable income means the number of dollars in the person’s taxable income.
| Table 1 |
| Row | Range of dollar in taxable income | Tax rate |
|---|---|---|
| 1 | $0 – $14,000 | 0.105 |
| 2 | $14,001 – $48,000 | 0.175 |
| 3 | $48,001 – $70,000 | 0.300 |
| 4 | $70,001 – $180,000 | 0.330 |
| 5 | $180,001 upwards | 0.390 |
|
How to use this table: Find the range in the second column for each dollar in the person’s taxable income, and apply the relevant rate for the dollar in the third column. |
Schedule 1 part A clause 1: amended (with effect on 1 April 2011 and applying for the 2011–12 and later income years), on 27 February 2014, by section 128(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Schedule 1 part A table 1: replaced, on 1 April 2021, by section 16 (and see section 3 for application) of the Taxation (Income Tax Rate and Other Amendments) Act 2020 (2020 No 65).
2 Taxable income: companies
To the extent to which a company does not have a basic rate under clauses 3 to 9, the basic rate of income tax for the company on each dollar of the company’s taxable income is 0.28.
Schedule 1 part A clause 2: amended (with effect on 1 April 2011), on 29 August 2011 (applying for the 2011–12 and later income years), by section 136(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 1 part A clause 2: amended, on 1 April 2011 (applying for the 2011–12 and later income years), by section 97(1) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
3 Taxable income: trustees
4 Taxable distribution: non-complying trust
The basic rate of income tax on each dollar of a taxable distribution made by a non-complying trust is 0.45.
5 Schedular taxable income: category A income
The basic rate of income tax for a trustee on each dollar of the trustee’s schedular taxable income that is for category A income is 0.28.
Schedule 1 part A clause 5: amended, on 1 April 2011 (applying for the 2011–12 and later income years), by section 97(2) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
6 Taxable income: trustees of certain funds
To the extent to which a trustee does not have a basic rate under clause 4 or 5, the basic rate of income tax on each dollar of taxable income is 0.28 if the income is of a trustee of—
(a)
an approved unit trust to which the Income Tax Act (Exempt Unit Trusts) Order 1990 applies:
(b)
a widely-held GIF:
(c)
a widely-held superannuation fund.
Schedule 1 part A clause 6 heading: inserted, on 1 April 2008, by section 554(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 1 part A clause 6: amended, on 1 April 2011 (applying for the 2011–12 and later income years), by section 97(3) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
7 Taxable income: Maori authorities
The basic rate of income tax for a Maori authority on each dollar of the Maori authority’s taxable income is 0.175.
Schedule 1 part A clause 7: amended, on 1 April 2011, by section 136(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
8 Schedular taxable income: schedular policyholder base income
The basic rate of income tax for a person on each dollar of the person’s schedular taxable income that is for schedular policyholder base income is 0.28.
Schedule 1 part A clause 8 heading: amended, on 1 July 2010, by section 577(1)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 1 part A clause 8: amended, on 1 April 2011 (applying for the 2011–12 and later income years), by section 97(4) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Schedule 1 part A clause 8: amended, on 1 July 2010, by section 577(1)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
9 Investment income from portfolio investment entities
The basic rate of income tax for a person who is an investor in a PIE on each dollar of income attributed by the PIE is the rate set out in schedule 6 as notified by the person to the PIE.
Schedule 1 part A clause 9: inserted (with effect on 1 April 2008), on 2 November 2012, by section 162(4) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Schedule 1 part A clause 9: repealed (with effect on 1 April 2011), on 2 November 2012, by section 162(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Schedule 1 part A clause 9: inserted (with effect on 1 April 2011), on 1 April 2012, by section 136(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
10 Taxable income: New Zealand Superannuation Fund
The basic rate of income tax on each dollar of taxable income derived by the Crown through the New Zealand Superannuation Fund is the rate applying to companies set out in clause 2.
Schedule 1 part A clause 10: inserted (with effect on 1 April 2011), on 2 November 2012 (applying for the 2011–12 and later income years), by section 162(6) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
11 Schedular taxable income: life insurance premiums derived by Lloyd’s of London
The basic rate of income tax for a person on each dollar of the person’s schedular taxable income that is income under section CR 3B (Lloyd’s of London: income from life insurance premiums) is 0.28.
Schedule 1 part A clause 11: inserted, on 29 March 2018 (with effect on 1 April 2017 and applying in relation to a life insurance premium that is derived on or after that date by Lloyd’s of London), by section 251(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
12 Taxable income: Venture Capital Fund
The basic rate of income tax on each dollar of taxable income derived by the Crown through the VCF is the rate applying to companies set out in clause 2.
Schedule 1 part A clause 12: inserted, on 14 December 2019, by section 17 of the New Zealand Superannuation and Retirement Income Amendment Act 2019 (2019 No 77).
Part B Low income amount
[Repealed]Schedule 1 part B: repealed (with effect from 1 April 2008), on 29 May 2008, by section 50(1) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Part C Basic rates for attributed fringe benefits
Table 1
| Row | Range of dollar in all-inclusive pay | Tax rate |
|---|---|---|
| 1 | $0 – $12,530 | 0.1173 |
| 2 | $12,531 – $40,580 | 0.2121 |
| 3 | $40,581 – $55,980 | 0.4286 |
| 4 | $55,981 – $129,680 | 0.4925 |
| 5 | $129,681 upwards | 0.6393 |
|
How to use this table: Find the range in the second column for each dollar in the person’s all-inclusive pay under section RD 51, and apply the relevant rate for the dollar in the third column. |
Schedule 1 part C table 1: replaced, on 1 April 2021, by section 17 (and see section 3 for application) of the Taxation (Income Tax Rate and Other Amendments) Act 2020 (2020 No 65).
Part D Basic rates for withholding
Basic rates for ESCT
1 Amount of tax for section RD 67(a)
For the purposes of section RD 67(a), the amount of tax is determined by applying the relevant rate given by table 1 to each dollar of an employer’s superannuation contribution.
| Table 1 |
| Row | ESCT rate threshold amount | Tax rate |
|---|---|---|
| 1 | $0 – $16,800 | 0.105 |
| 2 | $16,801 – $57,600 | 0.175 |
| 3 | $57,601 – $84,000 | 0.300 |
| 4 | $84,001 – $216,000 | 0.330 |
| 5 | $216,001 upwards | 0.390 |
|
How to use this table: Find the range in the second column for the last dollar of the ESCT rate threshold amount, and apply the relevant rate in the third column. |
Schedule 1 part D clause 1 heading: amended, on 1 April 2012, by section 136(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 1 part D clause 1: amended, on 1 April 2012, by section 136(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 1 part D clause 1: amended, on 1 April 2012, by section 14(b) of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).
Schedule 1 part D table 1: replaced, on 1 April 2021, by section 18 (and see section 3 for application) of the Taxation (Income Tax Rate and Other Amendments) Act 2020 (2020 No 65).
2 Amount of tax for section RD 67(b)
[Repealed]Schedule 1 part D clause 2: repealed, on 1 April 2012, by section 14(d) of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).
Basic Rates for RWT
3 Interest: general
If clause 4 does not apply, the payment rate for a payment of resident passive income that consists of interest is set out in table 2.
| Table 2 |
| Row | Conditions | Payment rate | ||
|---|---|---|---|---|
| 1 | The payer of the interest has not been supplied with the tax file number of a person who is paid the interest. | 0.450 | ||
| 2 | The payer of the interest— | |||
| (a) | has been supplied with the tax file number of a person; and | |||
| (b) | has not received a payment rate election from the recipient of the interest; and | |||
| (c) | is not required to use a rate notified by the Commissioner under section 26B of the Tax Administration Act 1994. | 0.330 | ||
| 3 | The payer of the interest— | |||
| (a) | has been supplied with the tax file number of a person who is paid the interest; and | |||
| (b) | has received a payment rate election from the recipient of the interest choosing the 0.390 payment rate. | 0.390 | ||
| 4 | The payer of the interest— | |||
| (a) | has been supplied with the tax file number of a person who is paid the interest; and | |||
| (b) | has received a payment rate election from the recipient of the interest choosing the 0.330 payment rate. | 0.330 | ||
| 5 | The payer of the interest— | |||
| (a) | has been supplied with the tax file number of a person who is paid the interest; and | |||
| (b) | has received a payment rate election from the recipient of the interest choosing the 0.300 payment rate. | 0.300 | ||
| 6 | The payer of the interest— | |||
| (a) | has been supplied with the tax file number of a person who is paid the interest; and | |||
| (b) | has received a payment rate election from the recipient of the interest choosing the 0.175 payment rate. | 0.175 | ||
| 7 | The payer of the interest— | |||
| (a) | has been supplied with the tax file number of a person, other than a trustee, who is paid the interest; and | |||
| (b) | has received a payment rate election from the recipient of the interest choosing the 0.105 payment rate; and | |||
| (c) | the recipient has a reasonable expectation at the time of the election that their income for the income year will be $14,000 or less. | 0.105 | ||
| 8 | The payer of the interest— | |||
| (a) | has been supplied with the tax file number of a person who is paid the interest as a trustee of a testamentary trust to which section HC 37 applies; and | |||
| (b) | has received a payment rate election from the recipient of the interest choosing the 0.105 payment rate. | 0.105 | ||
|
How to use this table: Find the applicable condition in the second column, in order to find the relevant rate to apply, in the third column. |
Schedule 1 part D clause 3: amended (with effect on 1 April 2008), on 7 December 2009, by section 122(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Schedule 1 part D clause 3: amended (with effect from 1 April 2008), on 29 May 2008, by section 50(3) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Schedule 1 part D table 2: replaced, on 1 October 2021, by section 19 of the Taxation (Income Tax Rate and Other Amendments) Act 2020 (2020 No 65).
4 Interest: most companies
(1)
The payment rate for a payment of resident passive income that consists of interest is set out in table 3 if the recipient of the payment is a company that is not a Maori authority.
(2)
For the purposes of subclause (1), a company includes a company that is acting in the capacity of trustee for a portfolio investment entity.
| Table 3 |
| Row | Conditions | Payment rate | ||
|---|---|---|---|---|
| 1 | The payer of the interest has been supplied with the tax file number of a person who is paid the interest, and neither of rows 2 and 3 apply. | 0.280 | ||
| 2 | The payer of the interest— | |||
| (a) | has been supplied with the tax file number of a person who is paid the interest; and | |||
| (b) | has received a payment rate election from the recipient of the interest choosing the 0.330 payment rate. | 0.330 | ||
| 3 | The payer of the interest— | |||
| (a) | has been supplied with the tax file number of a person who is paid the interest; and | |||
| (b) | has received a payment rate election from the recipient of the interest choosing the 0.390 payment rate. | 0.390 | ||
| 4 | The payer of the interest has not been supplied with the tax file number of a person who is paid the interest. | 0.450 | ||
|
How to use this table: Find the applicable condition, in the second column, in order to find the relevant rate to apply, in the third column. |
Schedule 1 part D clause 4: replaced, on 29 March 2018, by section 258 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 1 part D table 3: replaced, on 1 October 2021, by section 20 of the Taxation (Income Tax Rate and Other Amendments) Act 2020 (2020 No 65).
5 Dividends and replacement payments
The payment rate for a payment of resident passive income that consists of a dividend, or a replacement payment under a share-lending arrangement, is 0.33.
Schedule 1 part D clause 5: amended (with effect on 1 April 2008), on 7 December 2009, by section 122(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
6 Taxable Maori authority distributions
The payment rate for a payment of resident passive income that consists of a taxable Maori authority distribution is set out in table 4.
| Table 4 |
| Row | Conditions | Payment rate | ||
|---|---|---|---|---|
| 1 | The Maori authority makes a taxable Maori authority distribution and does not meet the condition for the 0.390 payment rate in row 2. |
0.175 | ||
| 2 | The Maori authority: |
|||
(a)makes a taxable Maori authority distribution that is more than $200; and |
||||
(b)does not have a record of the tax file number of the member to whom the distribution is made. |
0.390 | |||
|
How to use this table: Find the applicable condition, in the middle column, in order to find the relevant rate to apply, in the right column. |
Schedule 1 part D clause 6: amended (with effect on 1 April 2008), on 7 December 2009, by section 122(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Schedule 1 part D table 4 row 1: amended, on 1 April 2021, by section 21(1) (and see section 3 for application) of the Taxation (Income Tax Rate and Other Amendments) Act 2020 (2020 No 65).
Schedule 1 part D table 4 row 1: amended, on 1 April 2011, by section 136(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Schedule 1 part D table 4 row 2: amended, on 1 April 2021, by section 21(2) (and see section 3 for application) of the Taxation (Income Tax Rate and Other Amendments) Act 2020 (2020 No 65).
Basic rates for RSCT
Schedule 1 part D heading: added, on 1 July 2008, by section 554(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
7 Retirement scheme contributions
The payment rate for an amount of a retirement scheme contribution made by a retirement scheme contributor for a person is set out in table 5.
| Table 5 |
| Row | Conditions | Payment rate | ||
|---|---|---|---|---|
| 1 | The person responsible for withholding RSCT— |
|||
(a)has been notified under section 28C of the Tax Administration Act 1994 that 10.5 cents in the dollar is the person’s retirement scheme prescribed rate; and |
||||
(b)has been supplied with the tax file number of the person. |
0.105 | |||
| 2 | The person is a non-resident and a distribution of no more than $200 is made to them by a retirement scheme contributor that is a Maori authority. |
0.105 | ||
| 3 | The person responsible for withholding RSCT— |
|||
(a)has been notified under section 28C of the Tax Administration Act 1994 that 17.5 cents in the dollar is equal to or greater than the person’s retirement scheme prescribed rate; and |
||||
(b)has been supplied with the tax file number of the person. |
0.175 | |||
| 4 | The person responsible for withholding RSCT— |
|||
(a)has been notified under section 28C of the Tax Administration Act 1994 that 30 cents in the dollar is equal to or greater than the person’s retirement scheme prescribed rate; and |
||||
(b)has been supplied with the tax file number of the person. |
0.300 | |||
| 5 |
The person responsible for withholding RSCT— (a)has been notified under section 28C of the Tax Administration Act 1994 that 33 cents in the dollar is equal to or greater than the person’s retirement scheme prescribed rate; and (b)has been supplied with the tax file number of the person. |
0.330 | ||
| 6 | When none of rows 1 to 5 apply. |
0.390 | ||
|
How to use this table: Find the applicable condition in the second column, in order to find the relevant rate to apply, in the third column. |
Schedule 1 part D clause 7: added, on 1 July 2008, by section 554(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 1 part D table 5: replaced, on 1 April 2021, by section 22 (and see section 3 for application) of the Taxation (Income Tax Rate and Other Amendments) Act 2020 (2020 No 65).
Part E Shoulder references
The shoulder references for this schedule are the following sections:
CB 28, CD 53, CS 1, EK 8, EK 12, EK 23, EX 20, EX 50, EY 43, FE 22, HA 15, HA 24, HC 22, HC 34, HF 1, HL 29, LC 1, LC 2, LE 2, LJ 5, LP 8, LP 10, OA 18, OB 19, OB 42, OB 46, OB 69, OB 73, OB 75, OB 78, OB 80, OE 7, OE 8, OP 100, OP 102, RD 50, RD 51, RD 66, RD 67, RD 69, RD 70, RD 72, RE 11–RE 19, RF 9, RF 12, RM 21, YA 1.
Schedule 1 part E: amended, on 1 April 2017, by section 296 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 1 part E: amended (with effect on 30 June 2009), on 6 October 2009, by section 577(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 2 Basic tax rates for PAYE income payments
ss RD 9–RD 11, RD 13, RD 17, YA 1
Schedule 2 heading: amended, on 1 April 2019, by section 252(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Part A Salary or wages
1 “M”
and “ME”
tax codes: payments for weekly pay periods
The basic tax rate amount for a payment of salary or wages is set by applying the Commissioner’s weekly PAYE table to the amount, using the employee’s tax code, if—
(a)
the payment is for a weekly pay period (including the case of section RD 3 applying); and
(b)
the employee has notified their employer that the employee’s tax code is “M”
or “ME”
under section 24B(3) of the Tax Administration Act 1994.
Schedule 2 part A clause 1 heading: amended, on 1 April 2013, by section 8(1)(a) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Schedule 2 part A clause 1(b): amended, on 1 April 2013, by section 8(1)(b) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
2 “M”
and “ME”
tax codes: payments for pay periods longer than a week
If an employee has notified their employer that the employee’s tax code is “M”
or “ME”
referred to in schedule 5, part A, clause 4, row 1 of the Tax Administration Act 1994, and the payment of salary or wages is for a pay period longer than a week, then the basic tax rate amount for the payment is calculated using the formula—
(total payment ÷ weekly portion of payment) × weekly PAYE table amount.
(a)
total payment means the payment of salary or wages to which this clause applies:
(b)
weekly portion of the payment means the portion of the payment that is attributable to the part of the pay period that is for a week if it is assumed that the payment accrued at a uniform daily rate throughout the pay period:
(c)
weekly PAYE table amount means the amount that results from applying the Commissioner’s weekly PAYE table to the weekly portion of the payment (described in paragraph (b)) using the employee’s tax code, as if the weekly portion is a payment for a weekly pay period.
Schedule 2 part A clause 2 heading: amended, on 1 April 2013, by section 8(2)(a) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Schedule 2 Part A clause 2: amended, on 1 April 2019, by section 252(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 2 part A clause 2: amended, on 1 April 2013, by section 8(2)(b) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Schedule 2 part A clause 2 formula: substituted (with effect on 1 April 2008), on 7 December 2009, by section 123(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
3 Non-notified tax code
If an employee’s tax code is a non-notified tax code under section 24E of the Tax Administration Act 1994, the basic tax rate amount for a payment of salary or wages is set by applying the rate of 0.45 for each dollar of the payment.
Schedule 2 Part A clause 3: replaced, on 1 April 2019, by section 252(4) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
4 “S”
tax code
If an employee has notified their employer that the employee’s tax code is “S”
under section 24C of the Tax Administration Act 1994, the basic tax rate amount for a payment of secondary employment earnings is set by applying the rate of 0.175 for each dollar of the payment.
Schedule 2 Part A clause 4: amended, on 1 April 2019, by section 252(5) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 2 part A clause 4: amended, on 1 October 2010, by section 36(a) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
5 “SH”
tax code
If an employee has notified their employer that the employee’s tax code is “SH”
under section 24C of the Tax Administration Act 1994, the basic tax rate amount for a payment of secondary employment earnings is set by applying the rate of 0.300 for each dollar of the payment.
Schedule 2 Part A clause 5: amended, on 1 April 2019, by section 252(5) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 2 part A clause 5: amended, on 1 October 2010, by section 36(b) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
6 “ST”
tax code
If an employee has notified their employer that the employee’s tax code is “ST”
under section 24C of the Tax Administration Act 1994, the basic tax rate amount for a payment of secondary employment earnings is set by applying the rate of 0.330 for each dollar of the payment.
Schedule 2 Part A clause 6: amended, on 1 April 2019, by section 252(5) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 2 part A clause 6: amended, on 1 October 2010, by section 36(c) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
6B “SA” tax code
If an employee has notified their employer that the employee’s tax code is “SA” under section 24C of the Tax Administration Act 1994, the basic tax rate amount for a payment of secondary employment earnings is set by applying the rate of 0.390 for each dollar of the payment.
Schedule 2 part A clause 6B: inserted, on 1 April 2021, by section 23 (and see section 3 for application) of the Taxation (Income Tax Rate and Other Amendments) Act 2020 (2020 No 65).
7 “CAE”
or “EDW”
tax code
If an employee has notified their employer that the employee’s tax code is “CAE”
or “EDW”
under section 24C of the Tax Administration Act 1994, the basic tax rate amount for a payment for employment as a casual agricultural employee or an election day worker (as applicable) is set by applying the rate of 0.175 for each dollar of the payment.
Schedule 2 Part A clause 7: amended, on 1 April 2019, by section 252(5) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 2 part A clause 7: amended, on 29 March 2018 (with effect on 1 April 2008), by section 252(6) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 2 part A clause 7: amended, on 1 October 2010, by section 36(d) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
8 “NSW”
tax code
If an employee has notified their employer that the employee’s tax code is “NSW”
under section 24C of the Tax Administration Act 1994, the basic tax rate amount for a payment for employment as a non-resident seasonal worker is set by applying the rate of 0.105 for each dollar of the payment.
Schedule 2 Part A clause 8: amended, on 1 April 2019, by section 252(5) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 2 part A clause 8: amended, on 1 April 2011 (applying for the 2011–12 and later income years), by section 137(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Schedule 2 part A clause 8: added, on 6 October 2009, by section 578 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
9 “SB” tax code
If an employee has notified their employer that the employee’s tax code is “SB”
under section 24C of the Tax Administration Act 1994, the basic tax rate amount for a payment of secondary employment earnings is set by applying the rate of 0.105 for each dollar of the payment.
Schedule 2 Part A clause 9: amended, on 1 April 2019, by section 252(7) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 2 part A clause 9: amended, on 1 October 2010, by section 36(e) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Schedule 2 part A clause 9: added, on 1 April 2010 (applying for the 2010–11 and later income years), by section 123(2) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Part B Extra pays
Table 1
| Row | Condition | Tax rate |
|---|---|---|
| 1 | Section RD 10(2C) applies. |
0.105 |
| 2 | Section RD 17(2)(a) applies and the sum is $14,000 or less. |
0.105 |
| 3 | Section RD 10(2)(a) or RD 17(2)(b) applies. |
0.175 |
| 4 | Section RD 10(2)(b) or RD 17(2)(c) applies. |
0.300 |
| 5 | Section RD 10(2)(c) or RD 17(2)(d) applies. |
0.330 |
| 6 | Section RD 10(2)(d) or RD 17(2)(e) applies. |
0.390 |
| 7 | Section RD 10(2D) applies. |
0.450 |
|
How to use this table: Find the applicable condition in the second column, in order to find the relevant rate to apply, in the third column. |
Schedule 2 part B table 1: replaced, on 1 April 2021, by section 24 (and see section 3 for application) of the Taxation (Income Tax Rate and Other Amendments) Act 2020 (2020 No 65).
Schedule 3 Payment of provisional tax and terminal tax
ss EF 3, RA 13, RA 14, RC 1, RC 9, RC 10B, RC 21, RC 25, RM 24, YA 1
Schedule 3 heading: amended, on 1 April 2018, by section 47(1) (and see section 47(4) for application) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Schedule 3 heading: amended (with effect on 1 April 2008 and applying for the 2008–09 income year and later income years), on 17 July 2013, by section 102(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Part A Dates for payment of provisional tax and terminal tax
| Month of balance date | A | A1 | B | B1 | C | C1 | D | D1 | E | E1 | F | F1 | G | H |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| October | 28 Jan | 28 Feb | 28 Mar | 7 May | 28 May | 28 Jun | 28 Jul | 28 Aug | 28 Sep | 28 Oct | 28 Nov | 15 Jan | Sep | Nov |
| November | 28 Feb | 28 Mar | 7 May | 28 May | 28 Jun | 28 Jul | 28 Aug | 28 Sep | 28 Oct | 28 Nov | 15 Jan | 28 Jan | Oct | Dec |
| December | 28 Mar | 7 May | 28 May | 28 Jun | 28 Jul | 28 Aug | 28 Sep | 28 Oct | 28 Nov | 15 Jan | 28 Jan | 28 Feb | Nov | Jan |
| January | 7 May | 28 May | 28 Jun | 28 Jul | 28 Aug | 28 Sep | 28 Oct | 28 Nov | 15 Jan | 28 Jan | 28 Feb | 28 Mar | Dec | Feb |
| February | 28 May | 28 Jun | 28 Jul | 28 Aug | 28 Sep | 28 Oct | 28 Nov | 15 Jan | 28 Jan | 28 Feb | 28 Mar | 7 May | Jan | Mar |
| March | 28 Jun | 28 Jul | 28 Aug | 28 Sep | 28 Oct | 28 Nov | 15 Jan | 28 Jan | 28 Feb | 28 Mar | 7 May | 28 May | Feb | Apr |
| April | 28 Jul | 28 Aug | 28 Sep | 28 Oct | 28 Nov | 15 Jan | 28 Jan | 28 Feb | 28 Mar | 7 May | 28 May | 28 Jun | Feb | Apr |
| May | 28 Aug | 28 Sep | 28 Oct | 28 Nov | 15 Jan | 28 Jan | 28 Feb | 28 Mar | 7 May | 28 May | 28 Jun | 28 Jul | Feb | Apr |
| June | 28 Sep | 28 Oct | 28 Nov | 15 Jan | 28 Jan | 28 Feb | 28 Mar | 7 May | 28 May | 28 Jun | 28 Jul | 28 Aug | Feb | Apr |
| July | 28 Oct | 28 Nov | 15 Jan | 28 Jan | 28 Feb | 28 Mar | 7 May | 28 May | 28 Jun | 28 Jul | 28 Aug | 28 Sep | Feb | Apr |
| August | 28 Nov | 15 Jan | 28 Jan | 28 Feb | 28 Mar | 7 May | 28 May | 28 Jun | 28 Jul | 28 Aug | 28 Sep | 28 Oct | Feb | Apr |
| September | 15 Jan | 28 Jan | 28 Feb | 28 Mar | 7 May | 28 May | 28 Jun | 28 Jul | 28 Aug | 28 Sep | 28 Oct | 28 Nov | Feb | Apr |
Schedule 3 Part A table: replaced, on 1 April 2018, by section 47(2) (and see section 47(4) for application) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
For the purposes of this schedule, balance date, in relation to provisional tax or terminal tax payable by a person for a tax year to which an income year corresponds, means—
(a)
if neither of paragraphs (b) and (c) apply, the person’s annual balance date for their accounts for the income year:
(b)
if the person has an income year that coincides with the tax year or is not required to provide a return of income for the tax year, 31 March:
(c)
if the person is a non-resident company that does not have a fixed establishment in New Zealand, 31 March.
Part AB Calculation periods for AIM method
| Instalment date | 6 instalments: 2-monthly period | 12 instalments: monthly period |
|---|---|---|
| 15 Jan | Oct, Nov | Nov |
| 28 Jan | Nov, Dec | Dec |
| 28 Feb | Dec, Jan | Jan |
| 28 Mar | Jan, Feb | Feb |
| 7 May | Feb, Mar | Mar |
| 28 May | Mar, Apr | Apr |
| 28 Jun | Apr, May | May |
| 28 Jul | May, Jun | Jun |
| 28 Aug | Jun, Jul | Jul |
| 28 Sep | Jul, Aug | Aug |
| 28 Oct | Aug, Sep | Sep |
| 28 Nov | Sep, Oct | Oct |
|
How to use this table: Find the applicable instalment date in the first column, and use the period for that instalment in the second column if section RC 9(4B)(a) or (b) applies or use the period in the third column if section RC 9(4B)(c) applies. | ||
Schedule 3 Part AB: inserted, on 1 April 2018, by section 47(3) (and see section 47(4) for application) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Part B Months for payment under sections RC 9 and RC 22 to RC 25
| Monthly and 2-monthly non-ratio and non-GST provisional taxpayers |
| Transitional year length | New instalment months | |
|---|---|---|
| 0–4 mths | 1 | month following final month |
| 5–8 mths | 2 | 5th month, month following final month |
| 9–12 mths | 3 | 5th, 9th months, month following final month |
| 13–16 mths | 4 | 5th, 9th, 13th months, month following final month |
| 17–20 mths | 5 | 5th, 9th, 13th, 17th months, month following final month |
| 21–24 mths | 6 | 5th, 9th, 13th, 17th, 21st months, month following final month |
| 6-monthly non-ratio provisional taxpayers |
| Transitional year length | New instalment months | |
|---|---|---|
| 0–6 mths | 1 | month following final month |
| 7–12 mths | 2 | 7th month, month following final month |
| 13–18 mths | 3 | 7th, 13th months, month following final month |
| 19–24 mths | 4 | 7th, 13th, 19th months, month following final month |
| GST ratio provisional taxpayers |
| Transitional year length | New instalment months | |
|---|---|---|
| 0–2 mths | 1 | month following final month |
| 3–4 mths | 2 | 3rd month, month following final month |
| 5–6 mths | 3 | 3rd, 5th months, month following final month |
| 7–8 mths | 4 | 3rd, 5th, 7th months, month following final month |
| 9–10 mths | 5 | 3rd, 5th, 7th, 9th months, month following final month |
| 11–12 mths | 6 | 3rd, 5th, 7th, 9th, 11th months, month following final month |
| 13–14 mths | 7 | 3rd, 5th, 7th, 9th, 11th, 13th months, month following final month |
| 15–16 mths | 8 | 3rd, 5th, 7th, 9th, 11th, 13th, 15th months, month following final month |
| 17–18 mths | 9 | 3rd, 5th, 7th, 9th, 11th, 13th, 15th, 17th months, month following final month |
| 19–20 mths | 10 | 3rd, 5th, 7th, 9th, 11th, 13th, 15th, 17th, 19th months, month following final month |
| 21–22 mths | 11 | 3rd, 5th, 7th, 9th, 11th, 13th, 15th, 17th, 19th, 21st months, month following final month |
| 23–24 mths | 12 | 3rd, 5th, 7th, 9th, 11th, 13th, 15th, 17th, 19th, 21st, 23rd months, month following final month |
For the purposes of counting months under this schedule, the number is reckoned as set out in section RC 21(5).
Schedule 4 Standard rates of tax for schedular payments
Schedule 4 heading: replaced, on 1 April 2017, by section 99(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Part A Payments to non-resident contractors
1
A contract payment that relates to a non-resident contractor’s contract activity or service has a standard rate of tax of 0.15 for each dollar of the payment, if the payment is—
(a)
to the non-resident contractor:
(b)
to an agent of the non-resident contractor:
(c)
to a person acting on behalf of the non-resident contractor.
Schedule 4 part A clause 1: amended, on 1 April 2017, by section 99(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Part B Payments of company directors’ fees, examiners’ fees, honoraria, and other payments
Schedule 4 part B heading: amended (with effect on 1 April 2008), on 7 September 2010, by section 121(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
1
A payment of a company director’s fee, or an examiner’s fee, or an honorarium, has a standard rate of tax of 0.33 for each dollar of the payment.
Schedule 4 part B clause 1: amended, on 1 April 2017, by section 99(3) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
1B
A payment has a standard rate of tax of 0.33 for each dollar of the payment, if it is for work or services performed by—
(a)
a local government elected representative:
(b)
an official of a community organisation, society, or club:
(c)
a chair or member of a committee, board, or council:
(d)
an official, chair, or member of a body or organisation similar to one described in paragraph (b) or (c).
Schedule 4 part B clause 1B: inserted (with effect on 1 April 2008), on 7 September 2010, by section 121(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Schedule 4 part B clause 1B: amended, on 1 April 2017, by section 99(4) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
2
In this part, examiner’s fee means fees or remuneration for work or services that relate to examining an examination candidate, if the work or services have the following nature:
(a)
setting an examination paper or question:
(b)
marking a candidate’s answer:
(c)
examining a candidate orally:
(d)
examining a candidate’s practical work or performance.
Part C Payments for work or services relating to primary production
1
A payment for work or services referred to in the following paragraphs has a standard rate of tax of 0.15 for each dollar of the payment:
(a)
farming contract work:
(b)
cultivation contract work:
(c)
shearing:
(d)
droving:
(e)
[Repealed](f)
forestry or bush work (including bush felling, road and tramway work, removal of timber, undergrowth cutting, burning, or clearing):
(g)
planting or cutting flax:
(h)
work described in section DO 1 or DO 2 that is related to land that is used or intended to be used for farming or agriculture.
Schedule 4 part C clause 1: amended, on 1 April 2017, by section 99(5) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Schedule 4 part C clause 1(b): substituted, on 1 April 2010, by section 579(1)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 4 part C clause 1(e): repealed, on 1 April 2010, by section 579(1)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
2
In this part,—
cultivation contract work—
(a)
means work or services provided under a contract or arrangement—
(i)
for the supply of labour, or substantially for the supply of labour; and
(ii)
on or in connection with land that is used or intended to be used for the cultivation of fruit crops, vegetables, orchards, or vineyards:
(b)
excludes work or services provided by—
(i)
a post-harvest facility:
(ii)
a management entity under a formal management agreement under which the entity is responsible for payment for the work or services provided
farming contract work means work that is related to land that is used or intended to be used for farming or agriculture, if the work has the following nature:
(a)
firewood cutting, or post or rail splitting:
(b)
cutting down trees incidental to work under paragraph (a):
(c)
grass or grass seed cutting:
(d)
hedge cutting:
(e)
planting trees:
(f)
planting or cutting flax:
(g)
threshing, chaffcutting, hay making, hay baling, or harvesting or gathering crops
Schedule 4 part C clause 2 cultivation contract work: substituted (with effect on 1 April 2010), on 7 September 2010, by section 121(3) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Schedule 4 part C clause 2 horticultural contract work: repealed, on 1 April 2010, by section 579(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Part D Payments for commercial cleaning and maintenance work, or for general contracting
1
A payment for commercial cleaning or maintenance work has a standard rate of tax of 0.20 for each dollar of the payment.
Schedule 4 part D clause 1: amended, on 1 April 2017, by section 99(6) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
2
A payment for work or services referred to in the following paragraphs has a standard rate of tax of 0.15 for each dollar of the payment:
(a)
mail delivery or collection:
(b)
transporting school children:
(c)
milk delivery:
(d)
refuse removal:
(e)
caretaking or acting as a guard:
(f)
street or road cleaning.
Schedule 4 part D clause 2: amended, on 1 April 2017, by section 99(7) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
3
In this part,—
commercial cleaning or maintenance work means work or services that are related to schedular commercial land, if the work or services have the following nature:
(a)
cleaning all or part of premises:
(b)
cleaning or laundering plant, vehicles, furniture, furnishings, fittings, or equipment:
(c)
gardening (including grass cutting and hedge cutting):
(d)
destroying vermin:
(e)
destroying weeds
schedular commercial land means land that—
(a)
is not used for farming or agriculture purposes:
(b)
is not a dwellinghouse:
(c)
is not premises that are used exclusively for residential purposes.
Part E Payments for labour-only building work, or for labour-only fishing boat operating
1
A payment for labour-only building work, or for labour-only fishing boat work, has a standard rate of tax of 0.20 for each dollar of the payment.
Schedule 4 part E clause 1: amended, on 1 April 2017, by section 99(8) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
2
In this part,—
labour-only fishing boat work means work or services under a contract, arrangement, or agreement for profit-sharing which is exclusively or substantially for the supply of labour in connection with operating or maintaining a fishing boat that is required to be registered under section 103 of the Fisheries Act 1996
labour-only building work means work or services under a contract or arrangement which is exclusively or substantially for the supply of labour in connection with a building or a construction (including pre-fabrication and pre-cutting for the relevant building or construction), if the work or services have the following nature:
(a)
work or services that, customarily, may form part of the work or services of a carpenter under a building contract:
(b)
work or services connected with roof-fixing, steel-fixing, erecting fences, or laying concrete, bricks, blocks, tiles, slabs, or stones, if the relevant building or construction is not land that is used or intended to be used for farming or agriculture:
(c)
work or services connected with hanging wallpaper, hanging decorative wall coverings or furnishings, or painting or decorating (including plastering):
(d)
work or services connected with installing fibrous plaster, wallboard, insulating material, interior tiles, interior lining, floor tiles, carpet, linoleum, or floor coverings.
Part F Payments for activities related to sports, media, entertainment, and public speaking
Schedule 2 part F heading: amended (with effect on 1 April 2008), on 6 October 2009, by section 579(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
1
A payment of a media contribution fee, or of a promotional appearance fee, has a standard rate of tax of 0.25 for each dollar of the payment.
Schedule 4 part F clause 1: amended, on 1 April 2017, by section 99(9) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
2
A payment that relates to media production work has a standard rate of tax of 0.20 for each dollar of the payment, if part A of this schedule, and clauses 4 and 5 of this part do not apply to the payment.
Schedule 4 part F clause 2: amended, on 1 April 2017, by section 99(10) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
3
A payment of a modelling fee has a standard rate of tax of 0.20 for each dollar of the payment.
Schedule 4 part F clause 3: amended, on 1 April 2017, by section 99(11) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
4
A payment for services connected with a non-resident entertainer providing or performing a Part F activity has a standard rate of tax of 0.20 for each dollar of the payment, if the payment is—
(a)
to the non-resident entertainer:
(b)
to an agent of the non-resident entertainer:
(c)
to a person acting on behalf of the non-resident entertainer.
Schedule 4 part F clause 4: amended, on 1 April 2017, by section 99(12) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Schedule 4 part F clause 4: amended (with effect on 1 April 2008), on 6 October 2009, by section 579(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
5
A payment for services connected with a New Zealand resident providing or performing a Part F activity has a standard rate of tax of 0.20 for each dollar of the payment, if clause 6 does not apply to the payment and it is—
(a)
to the New Zealand resident:
(b)
to an agent of the resident:
(c)
to a person acting on behalf of the resident.
Schedule 4 part F clause 5: amended, on 1 April 2017, by section 99(13) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Schedule 4 part F clause 5: amended (with effect on 1 April 2008), on 6 October 2009, by section 579(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
6
A payment for services connected with a New Zealand resident providing or performing a Part F activity has a standard rate of tax of 0.15 for each dollar of the payment, if the payment relates to shares of riding or driving fees and it is—
(a)
to the New Zealand resident, and the resident is an apprentice jockey or an apprentice driver:
(b)
to an agent of the apprentice jockey or apprentice driver:
(c)
to a person acting on behalf of the apprentice jockey or apprentice driver.
Schedule 4 part F clause 6: amended, on 1 April 2017, by section 99(14) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Schedule 4 part F clause 6: amended (with effect on 1 April 2008), on 6 October 2009, by section 579(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
7
In this part,—
media contribution fee means fees or remuneration, paid to a contributor, that relate to a contribution for television, radio, theatre, stage, or printed media
media production work means work or services that relate to television, videos, or films, if the work or services have the following nature:
(a)
on-set and off-set pre-production work or services:
(b)
on-set and off-set production work or services:
(c)
on-set and off-set post-production work or services
modelling fee means fees or remuneration that relate to modelling, including a personal attendance for any promotional purpose, for photography, for supplying personal photographs, or for supplying personal endorsements or statements
Part F activity means an activity or performance—
(a)
connected with—
(i)
a sporting event or competition:
(ii)
making speeches or giving lectures or talks for any purpose:
(iii)
acting, singing, playing music, dancing, or entertaining generally, for any purpose and whether alone or not; and
(b)
undertaken by a person who meets the requirements of any of the following paragraphs:
(i)
they are not fully or partly sponsored under a cultural programme of an overseas government or the Government of New Zealand:
(ii)
they are not an official representative of a body that administers a game or sport in an overseas country:
(iii)
they are not undertaking an activity or performance under a programme of a foundation, trust, or organisation outside New Zealand which exists for the promotion of a cultural activity and is not carried on for individual profit of the member or shareholder:
(iv)
if they are an employee, officer, or principal of a company, firm, or other person, includes the company, firm, or other person
promotional appearance fee means fees or remuneration that relate to a personal attendance for exhibiting or demonstrating goods
Schedule 4 part F clause 7 Part F activity: inserted (with effect on 1 April 2008), on 6 October 2009, by section 579(6) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 4 part F clause 7 schedular entertainment activities: repealed (with effect on 1 April 2008), on 6 October 2009, by section 579(7) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Part G Sales commission
1
A payment of commission or remuneration to an insurance agent or sub-agent, or to a salesperson has a standard rate of tax of 0.20 for each dollar of the payment.
Schedule 4 part G clause 1: amended, on 1 April 2017, by section 99(15) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Part H Payments to purchase natural products
1
A payment that relates to a purchase of schedular natural products has a standard rate of tax of 0.25 for each dollar of the payment, if the payment is made to the seller and it is not an exempt natural products payment.
Schedule 4 part H clause 1: amended, on 1 April 2017, by section 99(16) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
2
A payment that relates to a purchase of game has a standard rate of tax of 0.25 for each dollar of the payment, if the payment is made to the seller.
Schedule 4 part H clause 2: amended, on 1 April 2017, by section 99(17) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
3
In this part,—
exempt natural products payment means a payment that relates to the purchase of schedular natural products, if the payment is made—
(a)
to a natural products dealer:
(b)
on a purchase that occurs after a disposal by a natural products dealer:
(c)
to an auctioneer or a dealer acting as agent for the seller:
(d)
at retail, in a shop
game means all or part of a wild deer, wild pig, or wild goat, whether dead or alive
natural products dealer means a person who—
(a)
is registered under any Act or regulation as a broker, dealer, or trader in relation to schedular natural products:
(b)
holds a natural product dealer certificate, issued by the Commissioner under section 44D of the Tax Administration Act 1994:
(c)
holds an unrevoked certificate from the Commissioner showing that the person would be a licensed dealer for purposes of the Income Tax (Withholding Payments) Regulations 1979 if those regulations had not been revoked by this Act
schedular natural products means—
(a)
greenstone (nephrite):
(b)
eel:
(c)
whitebait:
(d)
sphagnum moss.
Part I Personal service rehabilitation payments
Schedule 4 part I: added, on 1 April 2008, by section 556 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
1
A personal service rehabilitation payment for a person under the Accident Compensation Act 2001 has a standard rate of tax of 0.105 for each dollar of the payment.
Schedule 4 part I clause 1: amended, on 1 April 2017, by section 99(18) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Schedule 4 part I clause 1: amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Part J Payments under labour-hire arrangements
Schedule 4 part J: inserted, on 1 April 2017, by section 99(19) (and see section 99(21)) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
1
A payment by a person (the payer) to another person (the payee) has a standard rate of tax of 0.20 for each dollar of the payment if—
(a)
1 of the payer’s main activities is the business of arranging for a person or persons to perform work or services directly for clients of the payer; and
(b)
the payment is made under an arrangement the performance of which, in whole or in part, involves the performance of work or services by the payee directly for a client of the payer, or directly for a client of another person; and
(c)
in the case of the payer and the payee being associated persons described in section YB 2 or YB 3, the payer has chosen to apply this part to the payment.
Schedule 4 part J clause 1: inserted, on 1 April 2017, by section 99(19) (and see section 99(21)) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Part W Voluntary schedular payments
Schedule 4 part W: inserted, on 1 April 2017, by section 99(20) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
1
A payment to a person is treated as a schedular payment (a voluntary schedular payment) and has a standard rate of tax of 0.20 for each dollar of the payment if—
(a)
there is no obligation to withhold an amount from the payment under this Act or under the Tax Administration Act 1994; and
(b)
the payer and the payee have agreed that the payment is a voluntary schedular payment, and have recorded their agreement in a document.
Schedule 4 part W clause 1: inserted, on 1 April 2017, by section 99(20) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Schedule 5 Fringe benefit values for motor vehicles
ss GB 31, RD 28, RD 29, RD 56, RD 57
1
The following paragraphs apply to determine the value of the benefit that an employee has for a quarter, tax year, or income year when section RD 60 applies, if in the quarter, tax year, or income year, a motor vehicle is provided by a person for the private use of an employee, or is made available for their private use:
(a)
if the vehicle is owned by the person, jointly or otherwise,—
(i)
on the basis of the cost price of the vehicle to the person: for a quarter, 5% of the cost price, and for a tax year or income year, 20% of the cost price:
(ii)
subject to clause 10, on the basis of the tax value of the vehicle to the person: for a quarter, 9% of the tax value, and for a tax year or income year, 36% of the tax value:
(b)
if the vehicle is leased or rented by the person from another person, whether they are associated or not,—
(i)
on the basis of the cost price of the vehicle to its owner at the time the benefit is provided to the employee: for a quarter, 5% of the cost price, and for a tax year or income year, 20% of the cost price:
(ii)
subject to clause 10, on the basis of the tax value of the vehicle to its owner at the time the benefit is provided to the employee: for a quarter, 9% of the tax value, and for a tax year or income year, 36% of the tax value.
2
If a motor vehicle to which this schedule applies is 1 of a number of motor vehicles, each of which is available for private use as described in clause 1, the value of the benefit is determined as follows:
(a)
if the employee mainly uses the same vehicle, clause 1 applies to that vehicle:
(b)
if paragraph (a) does not apply, and the employee is employed in a business engaged in the selling of motor vehicles, and the vehicles available for use are trading stock of the business, clause 1 applies to the quotient obtained by dividing the sum of either the cost price of the vehicles or their tax value, by the total number of those vehicles:
(c)
if paragraphs (a) and (b) do not apply, clause 1 applies to the highest value of any vehicle used by the employee.
3
In this schedule, a motor vehicle’s tax value in a quarter, tax year, or income year is—
(a)
the value of the vehicle as determined under subpart EE for the beginning of the tax year or income year, if paragraphs (b) and (c) do not apply; or
(b)
the cost price of the vehicle, if the vehicle is acquired after the beginning of the tax year or income year, and paragraph (c) does not apply; or
(c)
determined under clause 4 if, in the period of 2 years before the vehicle’s acquisition by the person (person A) providing it to the employee, the vehicle is owned by person A or by a person (person B) associated with them.
Schedule 5 clause 3(a): amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 5 clause 3(c): substituted (with effect on 1 April 2008), on 6 October 2009, by section 580(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
4
For the purposes of clause 3(c), the tax value of the vehicle is the value it would have under subpart EE at the beginning of the tax year or income year, or at the time of acquisition in the year, treating the cost of the vehicle on acquisition as the amount determined under—
(a)
clause 5, if—
(i)
the cost price was last used by person A or person B for the vehicle under clause 1:
(ii)
clause 1 did not apply to the vehicle in the 2-year period referred to in clause 3(c) and neither person A nor person B has used the tax value for the vehicle under clause 1:
(b)
clause 6, if person A did not own the vehicle and person B last used the tax value of the vehicle under clause 1:
(c)
clause 7, if person A owned the vehicle and the tax value was last used for the vehicle under clause 1.
5
The highest of the following amounts is the relevant amount for clause 4(a):
(a)
the highest cost of the vehicle to person A on an acquisition of it by them:
(b)
the highest cost of the vehicle to person B on an acquisition of it by them.
6
The highest of the following amounts is the relevant amount for clause 4(b):
(a)
the tax value of the vehicle under this schedule for person B, immediately before the last disposal of the vehicle by them:
(b)
the cost of the vehicle to person A on acquisition.
7
The highest of the following amounts is the relevant amount for clause 4(c):
(a)
the tax value of the vehicle under this schedule for whichever of person A or person B last used tax value for the vehicle under clause 1, immediately before the last disposal of the vehicle by that person:
(b)
the cost of the vehicle to person A on the last acquisition of it by them.
7B
For the purposes of this schedule, if a person who owns a motor vehicle to which this schedule applies receives a payment under the clean vehicle discount scheme for the vehicle,—
(a)
the cost price of the vehicle to the person on the first acquisition of it by them is net of the amount of the payment; and
(b)
the cost of the vehicle to the person on the first acquisition of it by them is net of the amount of the payment.
Schedule 5 clause 7B: inserted (with effect on 1 July 2021), on 22 February 2022, by section 27(1) of the Land Transport (Clean Vehicles) Amendment Act 2022 (2022 No 2).
7C
For the purposes of this schedule, if a person who owns a motor vehicle to which this schedule applies receives a payment under the State Sector Decarbonisation Fund for the vehicle,—
(a)
the cost price of the vehicle to the person on the first acquisition of it by them is the cost price before the payment is taken into account; and
(b)
the cost of the vehicle to the person on the first acquisition of it by them is the cost before the payment is taken into account; and
(c)
when determining the tax value of the vehicle under subpart EE, the cost for the purposes of section EE 57 is not reduced by the payment under section DF 1.
Schedule 5 clause 7C: inserted, on 1 April 2023, by section 116(1) (and see section 116(2) for application) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
8
To determine the value of a benefit under clause 1—
(a)
any GST paid on the acquisition of a vehicle by the owner or lessor of the vehicle is,—
(i)
subject to clause 7B, included in the cost price of the motor vehicle or in the calculation of the motor vehicle’s tax value:
(ii)
not reduced by an amount of input tax on the supply of the vehicle to the owner or lessor:
(b)
if, in the period of 2 years before the vehicle’s acquisition by the person providing it to the employee, the vehicle is owned by the person or by someone associated with them, the cost price is treated as being the highest one of the cost prices paid for the vehicle by the person or an associate since its manufacture:
(c)
subject to paragraph (b), the cost price of the vehicle is treated as being equal to the vehicle’s market value if,—
(i)
the cost to the person who acquires the vehicle is zero; or
(ii)
the cost price is unable to be established to the satisfaction of the Commissioner by the person who acquires the vehicle; or
(iii)
at the time the vehicle is acquired, the cost price to the person who acquires the vehicle is less than the market value because of an arrangement between that person and an associated person, and that arrangement has the purpose of defeating the intent and application of the FBT rules.
Schedule 5 clause 8(a): amended (with effect on 1 July 2021), on 22 February 2022, by section 27(2) of the Land Transport (Clean Vehicles) Amendment Act 2022 (2022 No 2).
Schedule 5 clause 8(a)(i): amended (with effect on 1 July 2021), on 22 February 2022, by section 27(3) of the Land Transport (Clean Vehicles) Amendment Act 2022 (2022 No 2).
9
Despite clause 8(a), a person who in a quarter, tax year, or income year provides a benefit that is valued under clause 1 may choose to value the vehicle on the basis of its cost price exclusive of GST or its tax value calculated exclusive of GST using clause 1 as modified by clause 10.
10
The following paragraphs apply to a person who values a vehicle on the basis of its cost price exclusive of GST or its tax value calculated exclusive of GST:
(a)
the terms ‘cost price’ and ‘tax value’ in clause 1 do not include an amount of GST payable:
(b)
the references to 5% in clause 1 are treated as if they were references to a percentage calculated using the formula—
5 + (5 × rate of GST applying on last day of relevant quarter):
(c)
the references to 9% in clause 1 are treated as if they were references to a percentage calculated using the formula—
9 + (9 × rate of GST applying on last day of relevant quarter):
(d)
the references to 20% in clause 1 are treated as if they were references to a percentage calculated using the formula—
20 + (20 × rate of GST applying on last day of relevant
tax year or corresponding income year):
(e)
the references to 36% in clause 1 are treated as if they were references to a percentage calculated using the formula—
36 + (36 × rate of GST applying on last day of relevant
tax year or corresponding income year).
11
When a vehicle is leased or rented to the person after it has been leased or rented to another person (the other person), the cost price of a vehicle is its market value at the time it is first leased or rented to the person if—
(a)
the person is not associated with the other person; and
(b)
the person is not associated with the lessor or owner of the vehicle; and
(c)
the employee is not the lessor or owner of the vehicle; and
(d)
the employee is not associated with the lessor or owner of the vehicle.
12
If the vehicle is leased or rented by the person from another person and the lessee requests that the lessor disclose the cost price or tax value of the vehicle for the lessor, the lessor must disclose to the lessee the information requested.
13
The minimum tax value of a motor vehicle to which this schedule applies is $8,333.
Schedule 6 Prescribed rates: PIE investments and retirement scheme contributions
Schedule 6: inserted, on 1 April 2010 (applying to income years beginning on or after 1 April 2010), by section 124(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
1 PIE investments
The prescribed investor rate for a person who is an investor in a multi-rate PIE is set out in table 1.
| Table 1 |
| Row | Conditions | Prescribed rate | |
|---|---|---|---|
| 1 | For a natural person who is resident in New Zealand, other than a person described in row 4 or 6. |
0.280 | |
| 2 | For a non-resident person other than a person described in row 7B or 9. |
0.280 | |
| 3 | For a person who— (a)is resident in New Zealand and who derives income for the relevant tax year as a trustee of a trust other than a trust with income that is exempt income under section CW 41 or CW 42; and (b)notifies this rate for the relevant tax year. |
0.280 | |
| 4 | For a natural person who is resident in New Zealand and is not a person described in row 6 and who, in either of the 2 income years before the relevant tax year, derives— (a)$48,000 or less in taxable income; and (b)$70,000 or less in the sum of their taxable income and attributed PIE income after subtracting any attributable PIE loss |
0.175 | |
| 5 | For a person who— (a)is resident in New Zealand and derives income for the relevant tax year as a trustee of a trust other than a trust with income that is exempt income under section CW 41 or CW 42; and (b)notifies this rate for the relevant tax year. |
0.175 | |
| 6 | For a natural person who is resident in New Zealand and who, in either of the 2 income years before the relevant tax year, derives— (a)$14,000 or less in taxable income; and (b)$48,000 or less in the sum of their taxable income and attributed PIE income after subtracting any attributable PIE loss. |
0.105 | |
| 7 | For a person who— (a)is resident in New Zealand and derives income for the relevant tax year as a trustee of a testamentary trust to which section HC 37 applies other than a trust with income that is exempt income under section CW 41 or CW 42; and (b)notifies this rate for the relevant tax year. |
0.105 | |
| 7B | For a non-resident person who is a notified foreign investor in a foreign investment variable-rate PIE, see table 1B for the applicable rate for the amount of income. |
variable | |
| 8 | For a person who is a zero-rated investor or an investor treated under section HM 61 as zero-rated. |
0.000 | |
| 9 | For a non-resident person who is a notified foreign investor in a foreign investment zero-rate PIE. |
0.000 | |
| 10 | For a transitional resident who is an investor in a foreign investment zero-rate PIE. |
0.000 | |
|
How to use this table Find the applicable condition, in the second column, in order to find the relevant rate to apply, in the third column. |
Schedule 6 table 1: substituted (with effect on 1 April 2010), on 7 September 2010, by section 122 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Schedule 6 table 1 row 1: amended, on 1 October 2010, by section 39(a) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Schedule 6 table 1 row 2: substituted, on 29 August 2011 (applying for the 2012–13 and later income years for a foreign investment variable-rate PIE and a notified foreign investor in the PIE), by section 137(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 6 table 1 row 3: amended, on 1 October 2010, by section 39(c) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Schedule 6 table 1 row 4: amended, on 1 October 2010, by section 39(d) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Schedule 6 table 1 row 5: amended, on 1 October 2010, by section 39(e) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Schedule 6 table 1 row 6: amended, on 1 October 2010, by section 39(f) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Schedule 6 table 1 row 7: amended, on 1 October 2010, by section 39(g) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Schedule 6 table 1 row 7B: inserted, on 29 August 2011 (applying for the 2012–13 and later income years for a foreign investment variable-rate PIE and a notified foreign investor in the PIE), by section 137(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 6 table 1 row 8: replaced, on 2 November 2012, by section 163(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Schedule 6 table 1 row 9: inserted, on 29 August 2011 (applying for the 2012–13 and later income years for a foreign investment variable-rate PIE and a notified foreign investor in the PIE), by section 137(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 6 table 1 row 10: added, on 29 August 2011 (applying for the 2012–13 and later income years for a foreign investment variable-rate PIE and a notified foreign investor in the PIE), by section 137(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
1B Foreign investment variable-rate PIEs and notified foreign investors
A foreign investment variable-rate PIE must apply the prescribed investor rates set out in table 1B in relation to income attributed to notified foreign investors in the PIE.
| Table 1B |
| Row | Amounts | Prescribed rate |
|---|---|---|
| 1 | To the extent to which it is not fully imputed, a dividend derived from a company resident in New Zealand attributed to an investor who does not reside in a country with which New Zealand has a double tax agreement that provides a rate for withholding an amount of NRWT for dividends that is less than that provided by section RF 8(2). |
0.3000 |
| 2 | An amount other than an amount referred to in rows 1, 3 to 7, and 9 that has a source in New Zealand. |
0.2800 |
| 3 | To the extent to which it is not fully imputed, a dividend derived from a company resident in New Zealand attributed to an investor who resides in a country with which New Zealand has a double tax agreement that provides a rate for withholding an amount of NRWT for dividends that is less than that provided by section RF 8(2). |
0.1500 |
| 4 | A fully imputed dividend derived from a company resident in New Zealand in relation to which a supplementary dividend is paid. |
0.1500 |
| 5 | A supplementary dividend. |
0.1500 |
| 6 | Interest derived under a financial arrangement, being an amount referred to in the definition of interest, paragraph (a) or (b), that has a source in New Zealand and is of an amount calculated under subpart EW. |
0.0144 |
| 7 | A fully imputed dividend derived from a company resident in New Zealand, other than a dividend in relation to which a supplementary dividend is paid. |
0.0000 |
| 8 | A foreign-sourced amount. |
0.0000 |
| 9 | An amount derived under a financial arrangement that has a source in New Zealand other than an amount of interest referred to in row 6. |
0.0000 |
Schedule 6 clause 1B: inserted, on 29 August 2011 (applying for the 2012–13 and later income years for a foreign investment variable-rate PIE and a notified foreign investor in the PIE), by section 137(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 6 table 1B: replaced, on 1 April 2013 (applying for the 2013–14 and later income years), by section 163(3) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Schedule 6 table 1B row 1: amended (with effect on 1 April 2012 and applying for the 2012–13 and later income years but not applying for a dividend attributed to an investor by a PIE before 26 February 2015, if the PIE takes, before that date, a tax position for the dividend relying on the table amended by section 237 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 as it was immediately before the amendments made by section 237 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016), on 24 February 2016, by section 237(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 6 table 1B row 3: amended (with effect on 1 April 2012 and applying for the 2012–13 and later income years but not applying for a dividend attributed to an investor by a PIE before 26 February 2015, if the PIE takes, before that date, a tax position for the dividend relying on the table amended by section 237 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 as it was immediately before the amendments made by section 237 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016), on 24 February 2016, by section 237(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 6 table 1B row 9: amended, on 29 March 2018 (with effect on 1 April 2012 and applying for the 2012–13 and later income years), by section 253(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
2 Retirement scheme contributions
The retirement scheme prescribed rate for a person in relation to a retirement scheme contribution made for them is set out in table 2.
| Table 2 |
| Row | Conditions | Prescribed rate | ||
|---|---|---|---|---|
| 1 | For a person other than a person described in any of rows 2 to 8. |
0.390 | ||
| 2 | For a person who, in either of the 2 income years before the income year in which the contribution is made, derives more than $70,000 but not more than $180,000 in taxable income. |
0.330 | ||
| 3 | For a person who is not a person described in row 2 and who, in either of the 2 income years before the income year in which the contribution is made, derives more than $48,000 but not more than $70,000 in taxable income. |
0.300 | ||
| 4 | For a person who is not a person described in row 2 or 3 and who, in either of the 2 income years before the income year in which the contribution is made, derives more than $14,000 but not more than $48,000 in taxable income. |
0.175 | ||
| 5 | For a person who is not a person described in row 2, 3, or 4 and who, in either of the 2 income years before the income year in which the contribution is made, derives taxable income of $14,000 or less. |
0.105 | ||
| 6 | For a non-resident person to whom a distribution of no more than $200 is made by a retirement scheme contributor that is a Maori authority. |
0.105 | ||
| 7 | For a non-resident person who supplies a retirement scheme contributor that is a Maori authority with a notice under section 28C of the Tax Administration Act 1994. |
0.105 | ||
| 8 | For a non-resident person in relation to a contribution that consists of non-resident passive income. |
0.000 | ||
|
How to use this table Find the applicable condition in the second column, in order to find the relevant rate to apply, in the third column. |
Schedule 6 table 2: replaced, on 1 April 2021, by section 25 (and see section 3 for application) of the Taxation (Income Tax Rate and Other Amendments) Act 2020 (2020 No 65).
Schedule 10 Straight-line equivalents of diminishing value rates of depreciation
|
Column 1 Diminishing value depreciation rate (%) |
Column 2 Straight-line equivalent (%) |
|---|---|
| 1 | 1 |
| 2 | 1.5 |
| 2.5 | 2 |
| 3 | 2.5 |
| 4 | 3 |
| 5 | 3.5 |
| 6 | 4 |
| 7 | 5 |
| 7.5 | 5.5 |
| 8 | 6 |
| 9.5 | 6.5 |
| 10 | 7 |
| 11 | 7.5 |
| 12 | 8 |
| 13 | 8.5 |
| 13.5 | 9 |
| 14 | 9.5 |
| 15 | 10 |
| 16 | 10.5 |
| 16.5 | 11 |
| 17 | 11.5 |
| 17.5 | 12 |
| 18 | 12.5 |
| 19 | 13 |
| 20 | 13.5 |
| 20.5 | 14 |
| 21 | 14.5 |
| 21.5 | 15 |
| 22 | 15.5 |
| 23 | 16 |
| 24 | 16.5 |
| 24.5 | 17 |
| 25 | 17.5 |
| 26 | 18 |
| 27 | 18.5 |
| 27.5 | 19 |
| 28 | 19.5 |
| 28.5 | 20 |
| 29 | 20.5 |
| 30 | 21 |
| 31 | 22 |
| 32 | 22.5 |
| 32.5 | 23 |
| 33 | 24 |
| 34 | 24.5 |
| 34.5 | 25 |
| 35 | 25.5 |
| 36 | 26 |
| 37 | 27 |
| 38 | 27.5 |
| 39 | 28 |
| 39.5 | 29 |
| 40 | 30 |
| 41 | 31 |
| 42 | 32 |
| 43 | 32.5 |
| 44 | 33 |
| 45 | 33.5 |
| 45.5 | 34 |
| 46 | 34.5 |
| 46.5 | 35 |
| 47 | 35.5 |
| 47.5 | 36 |
| 48 | 36.5 |
| 48.5 | 37 |
| 49 | 39 |
| 50 | 40 |
| 50.5 | 41 |
| 51 | 42 |
| 52 | 43 |
| 53 | 44 |
| 54 | 45 |
| 55 | 45.5 |
| 56 | 46 |
| 57 | 47 |
| 58 | 47.5 |
| 60 | 48 |
| 61 | 49 |
| 62 | 50 |
| 63 | 51 |
| 63.5 | 63.5 |
| 64 | 64 |
| 65 | 65 |
| 66 | 66 |
| 67 | 67 |
| 68 | 68 |
| 69 | 69 |
| 70 | 70 |
| 71 | 71 |
| 72 | 72 |
| 73 | 73 |
| 74 | 74 |
| 75 | 75 |
| 76 | 76 |
| 77 | 77 |
| 78 | 78 |
| 79 | 79 |
| 80 | 80 |
| 81 | 81 |
| 82 | 82 |
| 100 | 100 |
Schedule 11 New banded rates of depreciation
| Other assets (excluding fixed life intangible property, excluded depreciable property, and buildings) | Buildings | ||
|---|---|---|---|
| Column 1 | Column 2 | Column 3 | Column 4 |
|
D.V. rate (%) |
Straight-line rate (%) |
D.V. rate (%) |
Straight-line rate (%) |
| 100 | 100 | 0 | 0 |
| 67 | 67 | 0 | 0 |
| 50 | 40 | 0 | 0 |
| 40 | 30 | 0 | 0 |
| 30 | 21 | 0 | 0 |
| 25 | 17.5 | 0 | 0 |
| 20 | 13.5 | 0 | 0 |
| 16 | 10.5 | 13.5 | 8 |
| 13 | 8.5 | 11 | 6.5 |
| 10 | 7 | 8.5 | 5 |
| 8 | 6 | 6.5 | 4 |
| 6 | 4 | 4.5 | 3 |
| 4 | 3 | 3 | 2 |
| 2 | 1.5 | 1.3 | 1 |
Schedule 12 Old banded rates of depreciation
ss DB 46, EC 34, EC 35, EE 30, EZ 23
|
Column 1 Diminishing value depreciation rate (%) |
Column 2 Straight-line equivalent (%) |
|---|---|
| 2 | 1.5 |
| 4 | 3 |
| 6 | 4 |
| 7.5 | 5.5 |
| 9.5 | 6.5 |
| 12 | 8 |
| 15 | 10 |
| 18 | 12.5 |
| 22 | 15.5 |
| 26 | 18 |
| 33 | 24 |
| 40 | 30 |
| 50 | 40 |
| 63.5 | 63.5 |
| 100 | 100 |
Schedule 13 Depreciable land improvements
1
airport runways
2
bores and wells
3
bridges
4
chimneys
5
culverts
6
dams
7
fences
8
hardstanding
9
reservoirs
10
retaining walls
11
roads
12
spillways
13
swimming pools
14
tanks
15
tunnels
16
wharves
17
pipes
18
purpose-built surfaces for outdoor sports facilities
Schedule 13: amended (with effect on 1 April 2008), on 6 October 2009, by section 581(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 13: amended (with effect on 1 April 2008), on 6 October 2009, by section 581(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 14 Depreciable intangible property
Schedule 14 heading: amended, on 1 April 2008, by section 557 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
1
the right to use a copyright
2
the right to use a design or model, plan, secret formula or process, or other like property or right
3
a patent or the right to use a patent
4
a patent application with a complete specification lodged on or after 1 April 2005
5
the right to use land
6
the right to use plant or machinery
7
the copyright in software, the right to use the copyright in software, or the right to use software
8
the right to use a trademark
9
management rights and licence rights created under the Radiocommunications Act 1989
10
a consent granted under the Resource Management Act 1991 to do something that otherwise would contravene sections 12 to 15B of that Act (other than a consent for a reclamation), being a consent granted in or after—
(a)
the 1996–97 tax year, if the consent relates to sections 12 to 15 of that Act; or
(b)
the 2014–15 income year, if the consent relates to sections 15A and 15B of that Act
11
the copyright in a sound recording, if the copyright was produced or acquired by the taxpayer on or after 1 July 1997, and copies of the recording have been sold or offered for sale to the public
12
plant variety rights granted under the Plant Variety Rights Act 2022 or similar rights given similar protection under the laws of a country or territory other than New Zealand
13
a right to use plant variety rights granted under the Plant Variety Rights Act 1987 or a similar right under the laws of a country or territory other than New Zealand
14
a design registration
15
a design registration application
16
industrial artistic copyright
Schedule 14 item 10: replaced, on 23 December 2023, by section 6 of the Resource Management (Natural and Built Environment and Spatial Planning Repeal and Interim Fast-track Consenting) Act 2023 (2023 No 68).
Schedule 14 item 11: amended (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 242(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 14 item 12: amended, on 24 January 2023, by section 159 of the Plant Variety Rights Act 2022 (2022 No 61).
Schedule 14 item 14: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 238(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 14 item 15: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 238(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 14 item 16: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 238(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 15 Excepted residential land
Schedule 15: inserted (with effect on 27 March 2021), on 30 March 2022, by section 176 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
1. Business premises, except if the business premises—
(a)
are used or available for use in a business of supplying accommodation; and
(b)
are not land described in clause 7.
2. Farmland, including any place configured as a residence or abode, whether or not it is used as a place of residence or abode, including any appurtenances belonging to or enjoyed with the place.
3. A hospital, convalescent home, nursing home, or hospice.
4. A boarding establishment.
5. A hotel, motel, inn, hostel, or camping ground.
6. A rest home or retirement village.
7. For the relevant person (person A), land that has been used predominantly for a place configured as a residence or abode, including any appurtenances belonging to or enjoyed with the place, if that place is the main home for 1 or more of the following people:
(a)
person A;
(b)
a beneficiary of a trust, if person A is a trustee of the trust and—
(i)
a principal settlor of the trust does not have a main home; or
(ii)
if a principal settlor of the trust does have a main home, the place is their main home.
8. Student accommodation.
9. For the relevant person, employee accommodation.
10. Māori excepted land.
11. Land to the extent to which the Commissioner has received notice from the Chief Executive of the department responsible for the administration of the Residential Tenancies Act 1986 that the Chief Executive is satisfied that the land meets the definition of build-to-rent land, and the Commissioner has not received notice from the Chief Executive that the land no longer meets that definition.
Schedule 15 item 11: inserted, on 1 April 2023, by section 117 of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
Schedule 17 Types and classes of livestock
|
Column 1 Types of livestock |
Column 2 Classes of livestock |
|---|---|
| Beef cattle |
Beef breeds and beef crosses Rising 1 year heifers Rising 2 year heifers Mixed-age cows Rising 1 year steers and bulls Rising 2 year steers and bulls Rising 3 year and older steers and bulls Breeding bulls |
| Dairy cattle |
Friesian and related breeds, Jersey, and other dairy breeds Rising 1 year heifers Rising 2 year heifers Mixed-age cows Rising 1 year steers and bulls Rising 2 year steers and bulls Rising 3 year and older steers and bulls Breeding bulls |
| Deer |
Red deer, wapiti, elk, and related crossbreeds Rising 1 year hinds Rising 2 year hinds Mixed-age hinds Rising 1 year stags Rising 2 year and older stags (non-breeding) Breeding stags |
|
Other breeds Rising 1 year hinds Rising 2 year hinds Mixed-age hinds Rising 1 year stags Rising 2 year and older stags (non-breeding) Breeding stags |
|
| Goats |
Angora and angora crosses (mohair producing) Rising 1 year does Mixed-age does Rising 1 year bucks (non-breeding)/wethers Bucks (non-breeding)/wethers over 1 year Breeding bucks |
|
Other fibre and meat producing goats (cashmere or cashgora producing) Rising 1 year does Mixed-age does Rising 1 year bucks (non-breeding)/wethers Bucks (non-breeding)/wethers over 1 year Breeding bucks |
|
|
Milking (dairy) goats Rising 1 year does Does over 1 year Breeding bucks Other dairy goats |
|
| Pigs |
Breeding sows less than 1 year of age Breeding sows over 1 year of age Breeding boars Weaners less than 10 weeks of age (excluding sucklings) Growing pigs 10 to 17 weeks of age (porkers/baconers) Growing pigs over 17 weeks of age (baconers) |
| Sheep |
Ewe hoggets Ram and wether hoggets Two-tooth ewes Mixed-age ewes (rising 3 year and rising 4 year ewes) Rising 5 year and older ewes Mixed-age wethers Breeding rams |
Schedule 17: amended (with effect on 1 April 2012 and applying for the 2014–15 and later income years and, for the purposes of section EC 8(3), applying for the 2012–13 and later income years), on 17 July 2013, by section 103(1)(a) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Schedule 17: amended (with effect on 1 April 2012 and applying for the 2014–15 and later income years and, for the purposes of section EC 8(3), applying for the 2012–13 and later income years), on 17 July 2013, by section 103(1)(b) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Schedule 17: amended (with effect on 1 April 2012 and applying for the 2014–15 and later income years and, for the purposes of section EC 8(3), applying for the 2012–13 and later income years), on 17 July 2013, by section 103(1)(c) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Schedule 17: amended (with effect on 1 April 2012 and applying for the 2014–15 and later income years and, for the purposes of section EC 8(3), applying for the 2012–13 and later income years), on 17 July 2013, by section 103(1)(d) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Schedule 18 Categories of livestock for which national standard costs to be declared
| Column 1 | Column 2 | Column 3 |
|---|---|---|
| Types of livestock | Categories for which national standard costs to be declared | Types of costs to be declared |
| Beef cattle | Rising 1 year | Breeding, rearing, and growing |
| Rising 2 year | Rearing and growing | |
| Rising 3 year male non-breeding cattle (all breeds) | Rearing and growing | |
| Dairy cattle | Purchased bobby calves | Rearing and growing |
| Rising 1 year | Breeding, rearing, and growing | |
| Rising 2 year | Rearing and growing | |
| Deer | Rising 1 year | Breeding, rearing, and growing |
| Rising 2 year | Rearing and growing | |
| Goats (dairy) | Rising 1 year | Breeding, rearing, and growing |
| Rising 2 year | Rearing and growing | |
| Goats (meat and fibre) | Rising 1 year | Breeding, rearing, and growing |
| Rising 2 year | Rearing and growing | |
| Pigs | Weaners to 10 weeks of age | Breeding, rearing, and growing |
| Growing pigs 10 to 17 weeks of age | Rearing and growing | |
| Sheep | Rising 1 year | Breeding, rearing, and growing |
| Rising 2 year | Rearing and growing |
Schedule 18B Premier yearling sales
Schedule 18B: inserted (with effect on 1 January 2019), on 18 March 2019, by section 287 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Part A Premier standardbred yearling sales
Australasian Classic Yearling Sale (Auckland)
New Zealand National Standardbred Yearling Sale (Auckland and Christchurch)
New Zealand Premier Yearling Sale (Christchurch)
Part B Premier thoroughbred yearling sales
Karaka – National Yearling Sale Series – Book 1 Sale
Schedule 18C Breeds and classes of bloodstock
Schedule 18C: inserted (with effect on 1 January 2019), on 18 March 2019, by section 287 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
| Column 1 | Column 2 |
| Breeds of bloodstock | Classes of bloodstock |
| Standardbred | Yearling fillies |
| Yearling colts | |
| Thoroughbred | Yearling fillies |
| Yearling colts |
Schedule 19 Expenditure in avoiding, remedying, or mitigating detrimental effects of discharge of contaminant or making of noise
ss CB 28, DB 46, EK 2, EK 11, EK 12, EK 20, EK 23
Schedule 19 heading: amended (with effect on 1 April 2018), on 18 March 2019, by section 288(1) (and see section 288(9) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Part A Expenditure relating to activity or improvement to land
1
expenditure on investigating and testing locations and methods, before a decision is made to use a location or method, for an activity or improvement that is intended to avoid, remedy, or mitigate future detrimental effects on the environment from the discharge of a contaminant or on people or animals from the making of noise
Schedule 19 part A item 1: amended (with effect on 1 April 2018), on 18 March 2019, by section 288(2) (and see section 288(9) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
2
expenditure, in the construction of an improvement on land in New Zealand, incurred in order to avoid or mitigate future detrimental effects on the environment from the discharge of a contaminant or on people or animals from the making of noise
Schedule 19 part A item 2: amended (with effect on 1 April 2018), on 18 March 2019, by section 288(3) (and see section 288(9) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
3
expenditure on screen planting, on land in New Zealand, incurred in association with the construction of an improvement to the land that is intended to avoid, or mitigate future detrimental effects on the environment from the discharge of a contaminant or on people or animals from the making of noise
Schedule 19 part A item 3: amended (with effect on 1 April 2018), on 18 March 2019, by section 288(4) (and see section 288(9) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
4
expenditure on riparian planting, on land in New Zealand, incurred in order to avoid or mitigate future detrimental effects on the environment from the discharge of a contaminant or on people or animals from the making of noise
Schedule 19 part A item 4: amended (with effect on 1 April 2018), on 18 March 2019, by section 288(5) (and see section 288(9) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
5
expenditure on an activity that is intended to avoid or mitigate the future discharge of a contaminant or the future making of noise
Schedule 19 part A item 5: amended (with effect on 1 April 2018), on 18 March 2019, by section 288(6) (and see section 288(9) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Part B Expenditure relating to monitoring, remedies, and mitigation
1
expenditure related to monitoring the discharge of a contaminant or the making of noise
Schedule 19 part B item 1: amended (with effect on 1 April 2018), on 18 March 2019, by section 288(7) (and see section 288(9) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
2
expenditure related to monitoring detrimental effects on the environment from the discharge of a contaminant or on people or animals from the making of noise
Schedule 19 part B item 2: amended (with effect on 1 April 2018), on 18 March 2019, by section 288(8) (and see section 288(9) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
3
expenditure, incurred after the discharge of a contaminant, on avoiding, remedying, or mitigating detrimental effects on the environment from the discharged contaminant
4
expenditure, incurred after the discharge of a contaminant, on removing an improvement to land in New Zealand for the purpose of avoiding, remedying, or mitigating detrimental effects on the environment from the discharged contaminant
5
expenditure, incurred after the discharge of a contaminant, on the installation of impermeable surfaces on land in New Zealand with the purpose of avoiding, remedying, or mitigating detrimental effects on the environment from the discharged contaminant
6
expenditure, incurred after the discharge of a contaminant, on replanting land in New Zealand in association with expenditure to avoid, remedy, or mitigate detrimental effects on the environment from the discharged contaminant
7
expenditure, on disposing of a stored substance that is a potential contaminant in a way that avoids detrimental effects on the environment
Schedule 19 part B clause 7: amended, on 2 November 2012, by section 164 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Part C Excluded expenditure
1
expenditure related to land reclamation
2
expenditure relating to dredging, other than dredging for the principal purpose of remedying or mitigating detrimental effects on the environment from a discharged contaminant
3
expenditure related to the acquisition of land
Schedule 20 Expenditure on farming, horticultural, aquacultural, and forestry improvements
ss DO 4, DO 5, DO 11, DO 12, DO 13, DP 3, DZ 17, DZ 18, YA 1
| Improvement | Percentage of diminished value of improvement allowed as deduction | |
|---|---|---|
| Part A Farming | ||
| 1 | unless clause 2 applies, preparation of the land for farming or agriculture, including cultivation and grassing |
5 |
| 2 | regrassing and fertilising all types of pasture in the course of a significant capital activity that relates to a type of pasture with an estimated useful life of more than 1 year |
45 |
| 3 | draining of swamp or low-lying lands |
5 |
| 4 | construction of access roads or tracks to or on the land |
5 |
| 5 | construction of dams, stopbanks, irrigation or stream diversion channels, or other improvements for the purpose of conserving or conveying water for use on the land or for preventing or combating soil erosion, other than planting or maintaining trees, whether or not on the land, for the purpose of providing shelter to the land |
5 |
| 6 | construction of earthworks, ponds, settling tanks, or other similar improvements mainly for the purpose of the treatment of waste products in order to prevent or combat pollution of the environment |
5 |
| 7 | sinking of bores or wells for the purpose of supplying water for use on the land |
5 |
| 8 | construction of aeroplane landing strips to facilitate aerial topdressing of the land |
5 |
| 9 | planting of non-listed horticultural plants on the land (see section 44C of the Tax Administration Act 1994) |
10 |
| 10 | erection on the land of electric power lines or telephone lines |
10 |
| 11 | construction on the land of feeding platforms, feeding yards, plunge sheep dips, or self-feeding ensilage pits |
10 |
| 12 | construction on the land of supporting frames for growing crops |
10 |
| 13 | construction on the land of structures for shelter purposes |
10 |
| ||
| Part B Freshwater fish farming | ||
| 1 | drilling of water bores |
5 |
| 2 | draining of land or the excavating of sites for ponds, races, or tanks |
5 |
| 3 | construction of ponds, races, settling ponds, sluices, or tanks of impervious materials to conduct or contain waters |
5 |
| 4 | supply and installation of pipes for water reticulation |
5 |
| 5 | construction of access paths, embankments, service paths, walkways, or walls |
5 |
| 6 | construction of effluent ponds |
5 |
| 7 | supply and installation of baffles or screens for the containing or excluding of fish |
10 |
| 8 | construction of fencing on the fish farm |
10 |
| ||
| Part C Mussel farming | ||
| 1 | acquisition, preparation, and mooring of pontoons or rafts or other floating structures for collecting spat |
20 |
| 2 | acquisition, mooring, and outfitting of moored floating platforms or longlines from which the collected spat is suspended for subsequent growth |
20 |
| 3 | collecting and depositing of shell or other suitable material on the sea bed to create spatting surfaces |
20 |
| ||
| Part D Rock oyster farming | ||
| 1 | acquisition and preparation of spatting sticks |
20 |
| 2 | construction and erection of posts, rails, or other structures for the holding of spatting sticks during spat catching and maturing |
20 |
| 3 | construction of fences (including breakwater fences) |
20 |
| ||
| Part E Scallop farming | ||
| 1 | acquisition, preparation, and mooring of floating structures for collecting spat |
20 |
| 2 | acquisition, mooring, and outfitting of longlines from which the collected spat is suspended for subsequent growth |
20 |
| ||
| Part F Sea-cage salmon farming | ||
| 1 | acquisition, preparation, and mooring of pontoons or rafts or other floating structures for securing or protecting cages or other containment vessels |
20 |
| 2 | acquisition, preparation, and placing of equipment or structures, including cages, nets, tanks, or other vessels, for the containment of live salmon |
20 |
| 3 | acquisition and placing of buoys and ropes used in the breeding or maturing of salmon |
20 |
| ||
| Part G Forestry | ||
| 1 | felling, clearing, destruction, or removal of timber, stumps, scrub, or undergrowth on the land in the preparation of the land for the planting of trees on the land |
5 |
| 2 | eradication or extermination, to enable the planting of trees on the land, of animal or vegetable pests on the land |
5 |
| 3 | destruction, to enable the planting of trees on the land, of weeds or plants detrimental to the land |
5 |
| 4 | draining of swamp or low-lying lands in the preparation of the land for the planting of trees on the land |
5 |
| 5 | construction of roads to or on the land (including any culverts or bridges necessary for the construction), when the roads are formed and wholly or mainly metalled or sealed |
5 |
| 6 |
construction of roads to or on the land (including any culverts or bridges necessary for the construction), when the roads— (a)are not access tracks to which section DP 1(1)(h) applies; and (b)are 1 of the following: (i)roads that are formed and partially metalled or sealed; or (ii)roads that are not metalled or sealed |
20 |
| 7 | construction of dams, stopbanks, irrigation or stream diversion channels, or other improvements for the purpose of conserving or conveying water for use on the land or for preventing or combating soil erosion |
5 |
| 8 | repair of flood or erosion damage |
5 |
| 9 | sinking of bores or wells for the purpose of supplying water for use on the land |
5 |
| 10 | construction of aeroplane landing strips to facilitate aerial topdressing or disease control work or firefighting on the land |
5 |
| 11 | construction on the land of fences, including the purchase of wire or wire netting for the purpose of making new or existing fences rabbit-proof |
10 |
| 12 | erection on the land of electric power lines or telephone lines |
10 |
Schedule 20: amended (with effect on 1 April 2013 and applying for an improvement made on or after the first day of the 2013–14 income year), on 30 June 2014, by section 148(1)(a) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Schedule 20: amended (with effect on 1 April 2013 and applying for an improvement made on or after the first day of the 2013–14 income year), on 30 June 2014, by section 148(1)(b) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Schedule 20: amended (with effect on 1 April 2013 and applying for an improvement made on or after the first day of the 2013–14 income year), on 30 June 2014, by section 148(1)(c) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Schedule 20: amended (with effect on 1 April 2013), on 17 July 2013, by section 104(1)(a) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52); and applying (as amended, with effect on 17 July 2013, on 24 February 2016) for an improvement made on or after the first day of the 2013–14 income year.
Schedule 20: amended (with effect on 1 April 2013), on 17 July 2013, by section 104(1)(b) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52); and applying (as amended, with effect on 17 July 2013, on 24 February 2016) for an improvement made on or after the first day of the 2013–14 income year.
Schedule 20: amended (with effect on 1 April 2013), on 17 July 2013, by section 104(1)(c) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52); and applying (as amended, with effect on 17 July 2013, on 24 February 2016) for an improvement made on or after the first day of the 2013–14 income year.
Schedule 20 part G clause 6(a): amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 20: amended (with effect on 1 April 2008), on 6 October 2009, by section 582(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 20: amended (with effect on 1 April 2008), on 6 October 2009, by section 582(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 21 Excluded activities for research and development activities tax credits
Schedule 21: inserted, on 1 April 2019, by section 22 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Part A Activities that are excluded from the definition of core research and development activity
Schedule 21 Part A: inserted, on 1 April 2019, by section 22 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
-
1
Preproduction activities, including demonstration of commercial viability and tooling up.
-
2
Routine de-bugging of existing computer software.
-
3
Supporting or making minor improvements to existing computer software using known methods.
-
4
Routine software and computer maintenance.
-
5 [Repealed]
-
6
Market research, market testing, market development, or sales promotion, including consumer surveys.
-
7
Commercial, legal, or administrative aspects of patenting, licensing, or other similar activities.
-
8
Activities involved in complying with statutory requirements or standards.
-
9
Management studies.
-
10
Activities relating to organisational design.
-
11
Ineligible internal software development.
-
12
Research in social sciences, arts, or humanities.
-
13
Quality control or routine testing of processes, services, or goods.
-
14
Routine collection of information.
-
15
Minor adaption of, or improvement to, existing processes, services, or goods.
-
16
Bug testing, beta testing, system requirement testing, user acceptance testing, and data integrity testing.
-
17
Data mapping and data migration testing.
-
18
Testing or comparing the efficiency of algorithms that are already known to work.
-
19
Testing security protocols or arrangements.
-
20
Converting existing systems to, or integrating existing systems with, new software platforms.
-
21
Making cosmetic or stylistic changes to processes, services, or goods.
-
22
Reproduction of a commercial product or process by a physical examination of an existing product or system, or from plans, blueprints, detailed specifications, or publicly available information.
-
23
Carrying out routine operations on data, including presentation of data.
-
24
If section 68CB of the Tax Administration Act 1994 applies for the person, activities that are not approved under that section.
Schedule 21 Part A clause 5: repealed (with effect on 1 April 2019), on 30 March 2021, by section 136(1) (and see section 136(3) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Part B Activities that are excluded from the definition of supporting research and development activity
Schedule 21 Part B: inserted, on 1 April 2019, by section 22 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
-
1
Preproduction activities, including demonstration of commercial viability and tooling up.
-
2
Routine de-bugging of existing computer software.
-
3
Supporting or making minor improvements to existing computer software using known methods.
-
4
Routine software and computer maintenance.
-
5 [Repealed]
-
6
Market research, market testing, market development, or sales promotion, including consumer surveys.
-
7
Commercial, legal, or administrative aspects of patenting, licensing, or other similar activities.
-
8
Activities involved in complying with statutory requirements or standards for pre-existing processes, services, or goods.
-
9
Management studies.
-
10
Activities relating to organisational design.
-
11
Ineligible internal software development.
-
12
If section 68CB of the Tax Administration Act 1994 applies for the person, activities that are not approved under that section.
Schedule 21 Part B clause 5: repealed (with effect on 1 April 2019), on 30 March 2021, by section 136(2) (and see section 136(3) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 21 Part B clause 12: inserted (with effect on 1 April 2019), on 23 March 2020, by section 187(1) (and see section 187(2) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Schedule 21 Expenditure and activities related to research and development
[Repealed]LH 3(1), LH 5(3), (4), LH 7(2), LH 8
Schedule 21: repealed, on 1 October 2009, by section 22 of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Schedule 21B Expenditure or loss for research and development tax credits
Schedule 21B: inserted, on 1 April 2019, by section 22 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Part A Eligible expenditure or loss for research and development tax credits
Schedule 21B Part A: inserted, on 1 April 2019, by section 22 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
-
1
Depreciation loss for an item of depreciable property to the extent to which the depreciable property is used in performing a research and development activity.
-
2
Expenditure or loss, including amounts deductible under sections DB 49 and DB 50, that is not for employees and is incurred in acquiring goods and services that are not depreciable property, to the extent to which—
(a)
the goods and services relate to performing a research and development activity; and
(b)
the expenditure or loss is not an unexpired amount under section CH 1 or CH 2 (which relate to end of year adjustments).
-
3
Amounts for employees, to the extent to which the employee’s employment relates to performing a research and development activity.
Part B Ineligible expenditure or loss for research and development tax credits
Schedule 21B Part B: inserted, on 1 April 2019, by section 22 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
-
1
Amounts that, but for this clause, are eligible research and development expenditure under section LY 5, to the extent to which the amounts, together with associated persons’ eligible research and development expenditure returned by them in their research and development supplementary return, are greater than $120 million or their approved research and development cap, as the case may be.
-
2
Expenditure or loss incurred in acquiring property that is depreciable property or that would be depreciable in the absence of an election under section EE 8, but ignoring expenditure or loss incurred in making the property.
-
3
Expenditure or loss, other than amounts for employees or contractor labour in relation to core research and development activities, to the extent to which the expenditure or loss contributes to the cost of tangible depreciable property, or tangible property that would be depreciable in the absence of an election under section EE 8, but ignoring expenditure or loss for property if the property is used solely in performing a research and development activity, is intended to be used in the future solely in performing a research and development activity, and the expenditure or loss is for a core research and development activity.
-
3B
Expenditure or loss, other than amounts for employees or contractor labour in relation to core research and development activities, incurred by—
(a)
a petroleum miner:
(b)
a mineral miner:
(c)
a person that would be a mineral miner if geothermal energy and all minerals were included on the list of listed industrial minerals in section CU 8.
-
Expenditure or loss is ignored for the purposes of this clause to the extent to which the expenditure or loss contributes to the cost of tangible depreciable property, if the property is used solely in performing a research and development activity, is intended to be used in the future solely in performing a research and development activity, and the expenditure or loss is for a core research and development activity.
-
4
Depreciation loss for an item of depreciable property to the extent to which the item’s cost is eligible research and development expenditure under section LY 5.
-
5
Depreciation loss for an item of depreciable property, if the item is in a pool of depreciable property and an item in the pool is not used solely in performing a research and development activity.
-
6
Depreciation loss for an item of depreciable property under sections EE 11(2) to (6), and EE 39.
-
7
Depreciation loss for an item of depreciable property acquired from an associated person, if the associate has used the item for a research and development activity, to the extent to which the depreciation loss relates to consideration paid or payable to the associated person for the acquisition of the item in excess of the associate’s adjusted tax value for the property at the time of acquisition.
-
8
Amounts for goods or services, other than a right to use property, acquired directly or indirectly from an associated person to the extent to which the consideration paid or payable to the associated person for the goods or services is more than the lowest cost of the goods and services to an associate.
-
9
Amount for a right to use property acquired from an associate, to the extent to which the consideration paid or payable to the associate for the goods or services that relate to the right is more than the market value of the right.
-
10
Expenditure or loss to acquire land.
-
11
Expenditure under a financial arrangement.
-
12
A deduction under sections DB 5 to DB 15 (which relate to financing and financial arrangement adjustments).
-
13
Expenditure or loss incurred in determining a person’s entitlement or lack of entitlement to a research and development tax credit.
-
13B
Expenditure or loss incurred in performing corporate governance activities.
-
14
Expenditure or loss to purchase, lease, or otherwise acquire an interest in intangible property other than software.
-
15
Expenditure or loss to purchase, lease, or otherwise acquire software that is bespoke or customised, or is not widely commercially available.
-
16
Amounts that, but for this clause, are both eligible research and development expenditure under section LY 5 and internal software development expenditure, to the extent to which the amounts, together with associated persons’ amounts that are both eligible research and development expenditure and internal software development expenditure, returned by them in their research and development supplementary return, are greater than $25 million. For the purposes of this clause only, sections HB 1 and HG 2 (which relate to entity transparency) are ignored and the person’s partnership or look-through company is substituted as the relevant person.
-
17
Expenditure or loss in relation to goods and services, to the extent to which the consideration paid or payable for the goods and services is greater than market value consideration.
-
18
Gifts.
-
19
Expenditure or loss that is ineligible technology expenditure.
-
20
Expenditure or loss for plant, machinery, or materials to commercialise research and development activities’ results, including preproduction expenditure or loss.
-
20B
Expenditure or loss incurred in decommissioning.
-
20C
Expenditure or loss incurred in remediating land.
-
21
Expenditure or loss that is a precondition to, subject to the terms of, or required by, a grant made by the Crown or a local authority. However, this expenditure does not include an amount funded through a loan made under the research and development loan scheme. Nor does it include an amount related to a Callaghan Innovation project grant, to the extent to which the amount exceeds the estimated cost of the project specified in the contract for the Callaghan Innovation project grant. Nor does it include an amount spent by a recipient of a New to R&D Grant, to the extent to which the amount exceeds the amount covered by the New to R&D Grant contract. Nor does it include an amount related to an RDTI transition support payment.
-
22
Expenditure or loss incurred in acquiring or producing goods, including expenditure or loss for energy (inputs), to the extent to which the expenditure or loss does not exceed the market value of goods that result from the total inputs being used in, or subject to, a process or transformation.
-
23
Expenditure or loss to the extent to which a country or territory outside New Zealand allows a credit of tax (a foreign credit) of a similar nature to the research and development tax credit for the expenditure or loss, and the person receives the foreign credit for the expenditure or loss.
-
24
Expenditure or loss that is not for an approved research provider performing a research and development activity on behalf of the person, if section LY 4(1)(b) applies, and section LY 4(1)(a) does not apply.
Schedule 21B Part B clause 2: replaced (with effect on 1 April 2019), on 30 March 2021, by section 137(1) (and see section 137(9) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 21B Part B clause 3: replaced (with effect on 1 April 2019), on 30 March 2021, by section 137(2) (and see section 137(9) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 21B Part B clause 3B: inserted (with effect on 1 April 2019), on 30 March 2021, by section 137(3) (and see section 137(9) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 21B Part B clause 10: replaced (with effect on 1 April 2019), on 30 March 2021, by section 137(4) (and see section 137(9) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 21B Part B clause 13: amended (with effect on 1 April 2019), on 30 March 2021, by section 137(5) (and see section 137(9) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 21B Part B clause 13B: inserted (with effect on 1 April 2019), on 30 March 2021, by section 137(6) (and see section 137(9) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 21B Part B clause 20B: inserted (with effect on 1 April 2019), on 30 March 2021, by section 137(7) (and see section 137(9) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 21B Part B clause 20C: inserted (with effect on 1 April 2019), on 30 March 2021, by section 137(7) (and see section 137(9) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 21B Part B clause 21: amended (with effect on 6 December 2022), on 31 March 2023, by section 118 of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
Schedule 21B Part B clause 21: amended (with effect on 1 April 2019), on 30 March 2022, by section 177(1) (and see section 177(2) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 21B Part B clause 21: amended (with effect on 1 April 2019), on 30 March 2021, by section 137(8)(a) (and see section 137(9) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 21B Part B clause 21: amended (with effect on 1 April 2019), on 30 March 2021, by section 137(8)(b) (and see section 137(9) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 21B Part B clause 21: amended (with effect on 1 July 2020), on 6 August 2020, by section 3 of the COVID-19 Response (Further Management Measures) Legislation Act (No 2) 2020 (2020 No 58).
Schedule 22 Proscribed R&D activities
s YA 1, definitions of R&D expenditure, R&D material
Schedule 22: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 239(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
| 1 | An activity performed outside of New Zealand. |
| 2 | Acquiring or disposing of land, and related activities, except if the land is used exclusively for housing research or development facilities. |
| 3 | Acquiring, disposing of, or transferring intangible property, core technology, intellectual property, or know-how, and related activities (for example, drafting sale and purchase agreements for patents). |
| 4 | Prospecting for, exploring for, or drilling for, minerals, petroleum, natural gas, or geothermal energy. |
| 5 | Research in social sciences, arts, or humanities. |
| 6 | Market research, market testing, market development, or sales promotion, including consumer surveys. |
| 7 | Quality control or routine testing of materials, products, devices, processes, or services. |
| 8 | Making cosmetic or stylistic changes to materials, products, devices, processes, or services. |
| 9 | Routine collection of information. |
| 10 | Commercial, legal, and administrative aspects of patenting, licensing, or other activities. |
| 11 | Activities involved in complying with statutory requirements or standards. |
| 12 | Management studies or efficiency surveys. |
| 13 | Reproduction of a commercial product or process by a physical examination of an existing system or from plans, blueprints, detailed specifications, or publicly available information. |
| 14 | Pre-production activities, such as a demonstration of commercial viability, tooling-up, and trial runs. |
Schedule 23 Meaning of permanent establishment
Schedule 23: inserted, on 27 June 2018, by section 54(1) (and see section 54(2) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
Permanent establishment
1
The term permanent establishment means a fixed place of business through which the business of a person or other entity (an enterprise) is wholly or partly carried on.
2
The term permanent establishment includes especially—
(a)
a place of management; and
(b)
a branch; and
(c)
an office; and
(d)
a factory; and
(e)
a workshop; and
(f)
a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3
A building site, or a construction, installation or assembly project, or supervisory activities in connection with that building site or construction, installation or assembly project, constitutes a permanent establishment if it lasts more than 6 months.
4
An enterprise shall be deemed to have a permanent establishment in a country or territory (the State) and to carry on business through that permanent establishment if for more than 183 days in any 12-month period—
(a)
it carries on activities in that State which consist of, or which are connected with, the exploration for or exploitation of natural resources, including standing timber, situated in that State; or
(b)
it operates substantial equipment in that State.
5
Notwithstanding the provisions of clauses 1 and 2 where an enterprise of a State performs services in another State (the other State)—
(a)
through an individual who is present in that other State for a period or periods exceeding in the aggregate 183 days in any 12-month period, and more than 50% of the gross revenues attributable to active business activities of the enterprise during this period or periods are derived from the services performed in that other State through that individual; or
(b)
for a period or periods exceeding in the aggregate 183 days in any 12-month period, and these services are performed for the same project or for connected projects through 1 or more individuals who are present and performing such services in that other State—
the activities carried on in that other State in performing these services shall be deemed to be carried on through a permanent establishment of the enterprise situated in that other State, unless these services are limited to those mentioned in clause 7 which, if performed through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that clause. For the purposes of this clause, services performed by an individual on behalf of one enterprise shall not be considered to be performed by another enterprise through that individual unless that other enterprise supervises, directs or controls the manner in which these services are performed by the individual.
6
For the sole purpose of determining whether the time period referred to in clauses 3, 4, and 5 has been exceeded,—
(a)
where an enterprise of a State carries on activities referred to in clause 3, 4, or 5 for a period of more than 30 days and these activities are carried on during periods of time that do not last more than the period stipulated in those clauses; and
(b)
connected activities are carried on in that other State during different periods of time, each exceeding 30 days, by 1 or more enterprises closely related to the first-mentioned enterprise.
These different periods of time shall be added to the period of time during which the first-mentioned enterprise has carried on the activities referred to in clause 3, 4, or 5.
7
Notwithstanding the preceding provisions of this section, the term permanent establishment shall be deemed not to include—
(a)
the use of facilities solely for the purpose of storage, display, or delivery of goods or merchandise belonging to the enterprise:
(b)
the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display, or delivery:
(c)
the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise:
(d)
the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise:
(e)
the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity:
(f)
the maintenance of a fixed place of business solely for any combination of activities mentioned in subclauses (a) to (e)—
Provided that such activity, or in the case of subclause (f), the overall activity of the fixed place of business, is of a preparatory or auxiliary character.
7.1
Clause 7 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same State and—
(a)
that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Schedule; or
(b)
the overall activity resulting from the combination of the activities carried on by the 2 enterprises at the same place, or by the same enterprise or closely related enterprises at the 2 places, is not of a preparatory or auxiliary character—
Provided that the business activities carried on by the 2 enterprises at the same place, or by the same enterprise or closely related enterprises at the 2 places, constitute complementary functions that are part of a cohesive business operation.
8
Notwithstanding the provisions of clauses 1 and 2 but subject to the provisions of clause 9, where a person is acting in a State on behalf of an enterprise and, in doing so,—
(a)
habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and these contracts are—
(i)
in the name of the enterprise; or
(ii)
for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use; or
(iii)
for the provision of services by that enterprise; or
(b)
manufactures or processes in a State for the enterprise goods or merchandise belonging to the enterprise,—
that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in clause 7 which, if exercised through a fixed place of business (other than a fixed place of business to which clause 7.1 would apply), would not make this fixed place of business a permanent establishment under the provisions of that subsection.
9
Clause 8 shall not apply where the person acting in a State on behalf of an enterprise of the other State carries on business in the first-mentioned State as an independent agent and acts for the enterprise in the ordinary course of that business. Where, however, a person acts exclusively or almost exclusively on behalf of 1 or more enterprises to which it is closely related, that person shall not be considered to be an independent agent within the meaning of this clause with respect to any such enterprise.
10
The fact that a company which is a resident of a State controls or is controlled by a company which is a resident of the other State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
11
For the purposes of this clause, a person or enterprise is closely related to an enterprise if, based on all the relevant facts and circumstances, 1 has control of the other or both are under the control of the same persons or enterprises. In any case, a person or enterprise shall be considered to be closely related to an enterprise if 1 possesses directly or indirectly more than 50% of the beneficial interest in the other (or, in the case of a company, more than 50% of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person or enterprise possesses directly or indirectly more than 50% of the beneficial interest (or, in the case of a company, more than 50% of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise or in the 2 enterprises.
Schedule 24 International tax rules: grey list countries
Schedule 24 heading: amended (with effect on 30 June 2009), on 6 October 2009, by section 584 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Part A Grey list countries
1
Australia, excluding the Territory of Norfolk Island
2
Canada
3
Federal Republic of Germany
4
Japan
5
United Kingdom of Great Britain and Northern Ireland
6
United States of America, excluding its possessions and territories
7
Norway
8
Kingdom of Spain
Part B Features of the taxation law of countries specified in Part A
1
Any exemption from income tax for income derived from business activities carried on outside the country.
2
In the case of Australia, any special allowances, reliefs, or exemptions with respect to offshore banking units.
3
In the case of Canada, any special allowances, reliefs, or exemptions with respect to international banking centres.
4
In the case of the Federal Republic of Germany, any special allowances, reliefs, or exemptions with respect to regional located investment in the former German Democratic Republic or in West Berlin.
5
In the case of the United Kingdom of Great Britain and Northern Ireland, any special allowances, reliefs, or exemptions with respect to activities carried on in enterprise zones.
6
In the case of Canada, any special allowances, reliefs, or exemptions provided to non-resident owned investment corporations pursuant to section 133 of the Income Tax Act (Canada).
7
In the case of the Kingdom of Spain, any special allowances, reliefs, or exemptions with respect to activities that are carried on in, or by an enterprise registered in, the following:
(a)
Canary Islands:
(b)
Ceuta:
(c)
Melilla:
(d)
Alava:
(e)
Guipúzcoa:
(f)
Vizcaya:
(g)
Navarra.
Schedule 25 Foreign investment funds
ss CQ 5, DN 6, ED 2B, EX 28, EX 29, EX 31, EX 32, EX 35–EX 39, EX 46, EZ 32
Schedule 25 heading: amended, on 29 March 2018 (with effect on 1 April 2016), by section 254 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 25 heading: amended (with effect on 1 April 2008), on 6 October 2009, by section 585(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Part A Entities treated as foreign investment funds
Part B Foreign entities to which the FIF exemptions do not apply
Schedule 25 part B heading: substituted (with effect on 1 April 2008), on 6 October 2009, by section 585(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Part C Foreign entities for which accounting profits method may not be used
[Repealed]Schedule 25 part C heading: repealed (with effect on 1 July 2011), on 7 May 2012 (applying for the income years beginning on or after 1 July 2011), by section 137(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Schedule 26 Low tax jurisdictions or territories
[Repealed]Schedule 26: repealed, on 2 November 2012, by section 165 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Schedule 27 Countries and types of income with unrecognised tax
Schedule 27 heading: amended (with effect on 30 June 2009), on 6 October 2009, by section 586 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
| Country or territory | Types of income |
|---|---|
|
Schedule 28 Requirements for complying fund rules
Schedule 28: inserted, on 1 April 2008, by section 136 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
KiwiSaver rules
1
The first requirement is that the rules are the same, though modified as necessary, as the rules for KiwiSaver schemes set out in—
(a)
sections 101G and 127 of the KiwiSaver Act 2006; and
Withdrawals
2
The second requirement is that the rules—
(a)
allow a withdrawal in some or all of the circumstances described in regulations made under section 229(1) of the KiwiSaver Act 2006 and the rules for KiwiSaver schemes in schedule 1, clauses 8 and 10 to 14 of the KiwiSaver Act 2006, modified as necessary, or in none of those circumstances; and
(b)
do not allow a withdrawal under any circumstances other than those described in paragraph (a) or clause 1; and
(c)
require the trustees, if the employee asks, to pay any withdrawal allowed under this clause and clause 1 as a lump sum, as if the withdrawal were a permitted withdrawal to which schedule 1, clause 5 of the KiwiSaver Act 2006 applies, modified as necessary.
Transfers
3
The third requirement is that the rules require—
(a)
a transfer, if the employee asks, of some or all of an employee’s superannuation accumulation to another complying superannuation fund or to a KiwiSaver scheme, and for the latter when the requirements of the KiwiSaver Act 2006 are met; and
(b)
that the complying fund rules apply to an employee’s superannuation accumulation if it is transferred to another complying superannuation fund under paragraph (a); and
(c)
a transfer of an employee’s superannuation accumulation to a KiwiSaver scheme, if the employee does not ask for a transfer under paragraphs (a) and (b), and the employee—
(i)
is no longer eligible to be a member of their complying superannuation fund:
(ii)
may not remain a member for any reason, but this paragraph does not apply to a transfer under paragraphs (a), (b), and (d), or a withdrawal of some or all of an employee’s superannuation accumulation under these rules; and
(d)
a transfer of an employee’s superannuation accumulation to a KiwiSaver scheme, if the FMA revokes approval of the superannuation fund as a complying superannuation fund and the accumulation is not transferred to another complying superannuation fund and is not subject to these rules.
Notification
4
The fourth requirement is that the rules require that—
(a)
the Commissioner is notified if the employee’s superannuation accumulation must be transferred under clause 3(c) and (d):
(b)
the fund provider is notified if the employee’s superannuation accumulation is transferred to another complying superannuation fund under clause 3(a).
Notification details
5
For the purposes of clause 4,—
(a)
notification under clause 4(a) must include the name, address, and tax file number of the employee, the name and address of their employer, and the name and tax file number of the employee’s complying superannuation fund:
(b)
notification under clause 4(b) must include—
(i)
notice of any written evidence given to the old fund provider under section MK 2(2):
(ii)
the amount of tax credits received by the old fund provider under subpart MK:
(iii)
information held by the old fund provider that would be relevant to the new provider in making a claim under section 68C of the Tax Administration Act 1994, such as information about the periods for which claims have already been made.
Age restriction
[Repealed]6
[Repealed]Minimum contributions
7
The sixth requirement is that the rules require, as a minimum, contributions to be deducted for an employee at the rate of 3% of gross salary or wages (as defined in section 4 of the KiwiSaver Act 2006).
Funding benefits
8
The seventh requirement is that the rules require that an employee’s superannuation accumulation is used to fund benefits that are calculated only by reference to the amount of the accumulation.
Continuation as member
9
The eighth requirement is that the rules commit an employee to continue to be a member unless otherwise provided by clauses 1 to 8.
Schedule 28: amended, on 1 April 2020, by section 188 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Schedule 28: amended, on 1 July 2019, by section 289(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 28: amended, on 1 July 2019, by section 289(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 28: amended, on 1 December 2014, by section 150 of the Financial Markets (Repeals and Amendments) Act 2013 (2013 No 70).
Schedule 28: amended, on 1 April 2013 (applying for the payments of salary or wages for pay periods beginning on or after that date), by section 166(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Schedule 28: amended, on 1 May 2011, by section 85(1) of the Financial Markets Authority Act 2011 (2011 No 5).
Schedule 28: amended (with effect on 1 April 2009), on 6 October 2009, by section 587 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 28: amended, on 1 April 2009, by section 57 of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Schedule 29 Portfolio investment entities: listed investors
Schedule 29: inserted, on 1 April 2010, by section 588 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Part A
1
A PIE or an entity that qualifies for PIE status.
2
A foreign PIE equivalent.
3
A life insurer.
4
The Crown as owner of the New Zealand Superannuation Fund.
4BA
The Crown as owner of the VCF.
4B
A Fund investment vehicle, as referred to in section 59A of the New Zealand Superannuation and Retirement Income Act 2001, that is treated as being wholly owned by the Crown under section HR 4B.
4BB
A VCF investment vehicle, as referred to in section 25 of the Venture Capital Fund Act 2019, that is treated as being wholly owned by the Crown under section HR 4B.
4C
A company that is treated as being wholly owned by the Crown under section HR 4B.
5
The Accident Compensation Corporation, or a Crown entity subsidiary of the Corporation.
6
The Earthquake Commission.
7
A local authority.
7B
[Repealed]8
A boutique investor class, treating interests combined under section HM 16 as held by 1 person.
9
A community trust.
10
[Repealed]11
A lines trust.
12
A company in which a local authority or a lines trust holds—
(a)
a voting interest of 100%; and
(b)
if a market value circumstance exists for the company, a market value interest of 100%.
Schedule 29 part A item 4: replaced, on 23 October 2015, by section 7 of the Taxation (New Zealand Superannuation and Retirement Income) Act 2015 (2015 No 94).
Schedule 29 part A item 4BA: inserted, on 14 December 2019, by section 17 of the New Zealand Superannuation and Retirement Income Amendment Act 2019 (2019 No 77).
Schedule 29 part A item 4B: inserted, on 23 October 2015, by section 7 of the Taxation (New Zealand Superannuation and Retirement Income) Act 2015 (2015 No 94).
Schedule 29 part A item 4BB: inserted, on 14 December 2019, by section 17 of the New Zealand Superannuation and Retirement Income Amendment Act 2019 (2019 No 77).
Schedule 29 part A item 4C: inserted, on 23 October 2015, by section 7 of the Taxation (New Zealand Superannuation and Retirement Income) Act 2015 (2015 No 94).
Schedule 29 part A item 7: replaced, on 18 March 2019, by section 290(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 29 part A item 7B: repealed, on 30 March 2021, by section 138(1) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 29 part A item 9: added (with effect on 1 April 2010), on 7 September 2010 (applying for the 2010–11 and later income years), by section 123(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Schedule 29 part A item 10: repealed, on 18 March 2019, by section 290(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 29 part A item 11: inserted, on 30 March 2021, by section 138(2) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 29 part A item 12: inserted, on 30 March 2021, by section 138(2) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Part B
1
A superannuation fund established under the proposal for the restructuring of the National Provident Fund required by the National Provident Fund Restructuring Act 1990.
2
The fund established by the Government Superannuation Fund Act 1956.
3
A public unit trust.
4
[Repealed]5
A superannuation fund that—
(i)
was in existence before 17 May 2006; and
(ii)
would, if treated as a unit trust, meet the requirements of 1 or more of paragraphs (a) and (c) to (e) of the definition of public unit trust; and
(iii)
has no investor, other than its manager or trustee, who can control its investment decisions.
Schedule 29 part B item 4: repealed (with effect on 1 April 2010), on 7 September 2010 (applying for the 2010–11 and later income years), by section 123(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Schedule 31 Annualised equivalent amount for Part M
| Column 1 | Column 2 |
|---|---|
|
Annual amount, calculated in accordance with section MF 3(2)(a) |
Annualised equivalent amount for section MF 3(2)(b) |
| $ | |
| Amount does not exceed $42,700 | 42,700 |
| Amount exceeds $42,700 but does not exceed $44,000 | 44,000 |
| Amount exceeds $44,000 but does not exceed $45,500 | 45,500 |
| Amount exceeds $45,500 but does not exceed $47,000 | 47,000 |
| Amount exceeds $47,000 but does not exceed $48,500 | 48,500 |
| Amount exceeds $48,500 but does not exceed $50,000 | 50,000 |
| Amount exceeds $50,000 but does not exceed $51,500 | 51,500 |
| Amount exceeds $51,500 but does not exceed $53,000 | 53,000 |
| Amount exceeds $53,000 but does not exceed $54,500 | 54,500 |
| Amount exceeds $54,500 but does not exceed $56,000 | 56,000 |
| Amount exceeds $56,000 but does not exceed $57,500 | 57,500 |
| Amount exceeds $57,500 but does not exceed $59,000 | 59,000 |
| Amount exceeds $59,000 but does not exceed $60,500 | 60,500 |
| Amount exceeds $60,500 but does not exceed $62,000 | 62,000 |
| Amount exceeds $62,000 but does not exceed $63,500 | 63,500 |
| Amount exceeds $63,500 but does not exceed $65,000 | 65,000 |
| Amount exceeds $65,000 but does not exceed $66,500 | 66,500 |
| Amount exceeds $66,500 but does not exceed $68,000 | 68,000 |
| Amount exceeds $68,000 but does not exceed $69,500 | 69,500 |
| Amount exceeds $69,500 but does not exceed $71,000 | 71,000 |
| Amount exceeds $71,000 but does not exceed $72,500 | 72,500 |
| Amount exceeds $72,500 but does not exceed $74,000 | 74,000 |
| Amount exceeds $74,000 but does not exceed $75,500 | 75,500 |
| Amount exceeds $75,500 but does not exceed $77,000 | 77,000 |
| Amount exceeds $77,000 but does not exceed $78,500 | 78,500 |
| Amount exceeds $78,500 but does not exceed $80,000 | 80,000 |
| Amount exceeds $80,000 but does not exceed $81,500 | 81,500 |
| Amount exceeds $81,500 but does not exceed $83,000 | 83,000 |
| Amount exceeds $83,000 but does not exceed $84,500 | 84,500 |
| Amount exceeds $84,500 but does not exceed $86,000 | 86,000 |
| Amount exceeds $86,000 but does not exceed $87,500 | 87,500 |
| Amount exceeds $87,500 but does not exceed $89,000 | 89,000 |
| Amount exceeds $89,000 but does not exceed $90,500 | 90,500 |
| Amount exceeds $90,500 but does not exceed $92,000 | 92,000 |
| Amount exceeds $92,000 but does not exceed $93,500 | 93,500 |
| Amount exceeds $93,500 but does not exceed $95,000 | 95,000 |
| Amount exceeds $95,000 but does not exceed $96,500 | 96,500 |
| Amount exceeds $96,500 but does not exceed $98,000 | 98,000 |
| Amount exceeds $98,000 but does not exceed $99,500 | 99,500 |
| Amount exceeds $99,500 but does not exceed $101,000 | 101,000 |
| Amount exceeds $101,000 but does not exceed $102,500 | 102,500 |
| Amount exceeds $102,500 but does not exceed $104,000 | 104,000 |
| Amount exceeds $104,000 but does not exceed $105,500 | 105,500 |
| Amount exceeds $105,500 but does not exceed $107,000 | 107,000 |
| Amount exceeds $107,000 but does not exceed $108,500 | 108,500 |
| Amount exceeds $108,500 but does not exceed $110,000 | 110,000 |
| Amount exceeds $110,000 but does not exceed $111,500 | 111,500 |
| Amount exceeds $111,500 but does not exceed $113,000 | 113,000 |
| Amount exceeds $113,000 but does not exceed $114,500 | 114,500 |
| Amount exceeds $114,500 but does not exceed $116,000 | 116,000 |
| Amount exceeds $116,000 but does not exceed $117,500 | 117,500 |
| Amount exceeds $117,500 but does not exceed $119,000 | 119,000 |
| Amount exceeds $119,000 but does not exceed $120,500 | 120,500 |
| Amount exceeds $120,500 | the number of dollars of the annual amount |
Schedule 31: amended, on 1 July 2018, by section 255(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 31: amended, on 1 July 2018, by section 255(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 31: amended, on 1 October 2008, by section 52(a) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Schedule 31: amended, on 1 October 2008, by section 52(b) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Schedule 31: amended, on 1 October 2008, by section 52(c) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Schedule 31: amended, on 1 October 2008, by section 52(d) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Schedule 32 Recipients of charitable or other public benefit gifts
Active Hearts Foundation
ADC Incorporated (Aotearoa Development Cooperative)
Adullam Humanitarian Aid Trust
Adventist Development and Relief Agency
African Enterprise (New Zealand) Aid and Development Fund
Against Malaria Foundation (New Zealand)
Akha Rescue Ministry Charitable Trust
Alhay Buhay Foundation Trust
Amnesty International
Anglican World Aid (Aotearoa) Limited
Astha Childrens Home (Nepal/New Zealand)
Bangladesh Flood Appeal Trust
Books for Africa
Byond Disaster Relief New Zealand
Cambodia Trust (Aotearoa-New Zealand)
Caritas Aotearoa-New Zealand
Cheboche Area Trust Incorporated
Child Rescue Charitable Aid Trust
Childfund New Zealand Limited
Children of the Light
Christian Blind Mission International (New Zealand)
Christian World Service
Circuit International
Community Action Overseas (Oxfam NZ)
Community Transformation Trust
CORSO (Incorporated)
Cotton On Foundation Limited
Cry for the World Foundation New Zealand Humanitarian Aid Fund
Cure Kids
Deepavali Charitable Trust
DIPS’N Charitable Trust (International)
Effective Altruism NZ Charitable Trust
Educational Aid for International Development Trust Board
Engineers Without Borders New Zealand Incorporated
Every Home Global Concern Incorporated
Face Nepal Charitable Trust Board New Zealand
Family for Every Child New Zealand Trust
Firefly Children’s Home Charitable Trust
First Steps Himalaya
Flame Cambodia
Flow Foundation
Flying for Life Charitable Trust
Forests for People Limited
Forgotten Sherpas of Nepal
Fountain of Peace Children’s Foundation New Zealand
Four Sherpa Trust
Fund for Timor
GC Aid
Global Development Group Limited
Global Hope
Good Trust
Greater Mekong Subregion Tertiary Education Consortium Trust
Habitat for Humanity New Zealand Limited
Hadassah Medical Relief Association of New Zealand
Hagar Humanitarian Aid Trust
Hamlin Charitable Fistula Hospitals Trust
Hands Across the Water New Zealand Trust
Heilala Vanilla Foundation
Help a Child Foundation New Zealand
Himalayan Trust
Hope Foundation Development Trust
Hope International Charitable Trust
Hope Street Charitable Trust
Hornsby Pacific Education Trust
INF Humanitarian Aid Trust
Ingwavuma Orphan Trust Fund of New Zealand
Institute for Indian Mother and Child Aotearoa Charitable Trust
International Christian Aid (ICA)
International Needs Humanitarian Aid Trust
Jasmine Charitable Trust No 2
Joyya Trust
Kailakuri Health Care Project – New Zealand Link
Karunai Illam Trust
Kiwilink
LIFT International
Limbs 4 All Charitable Trust
Little Brothers and Sisters International
Marama Global – Education
Marama Global – Health
Médecins Sans Frontières New Zealand Charitable Trust
Medic to Medic
Mercy Mission of New Zealand Trust Board
Mercy Ships New Zealand
Microdreams Foundation New Zealand Humanitarian Trust
Missio Benevolent Society
Mission Without Borders (NZ), Humanitarian Aid Account
Mobility Equipment for the Needs of Disabled Trust
Namibian Educational Trust
Nelson Mandela Trust (New Zealand)
New Zealand Disaster Assistance Response Team Trust
New Zealand for UNHCR (United Nations High Commissioner for Refugees)
New Zealand Good Samaritan Heart Mission to Samoa Trust
New Zealand Jesuits in India Trust
New Zealand Red Cross Incorporated
New Zealand Sports Foundation (Incorporated)
NZ-Iraqi Relief Charitable Trust
New Zealand Viet Nam Health Trust
NPH New Zealand Charitable Trust
Nyingje Trust
Open Home Foundation International Trust
Operation Hope (Aid Ship to Africa)
Operation Restore Hope Charitable Trust
Operation Vanuatu Charitable Trust
Orphans Aid International Charitable Trust
Orphans of Nepal
Pacific Island Food Revolution Limited
Partners Relief & Development - New Zealand
Plan New Zealand
Prabh Aasra Trust
Project Moroto
“Raphael”
(The Ryder-Cheshire Foundations of New Zealand)
Reemi Charitable Trust
Register of Engineers for Disaster Relief New Zealand
RNZWCS Limited
Ruel Foundation
Rwenzori Special Needs Foundation (NZ)
Sampoerna Foundation Limited
Save the Children New Zealand (and its branches)
School Aid: Global Partnerships Through Schools
ShelterBox New Zealand Charitable Trust
Shimshal Trust
Siphala Foundation
Sir Ray Avery Foundation
Solomon Island Medical Mission Charitable Trust
Solomon Outreach Society
So They Can
SpinningTop Trust
Sport and Recreation New Zealand
St Columban’s Mission Society Trust Board
St Stanislas Charitable Trust of New Zealand
Surf Aid International Incorporated
Talalelei Life Futures Fund
Te Tuao Tawahi: Volunteer Service Abroad Incorporated
Tender Trust
The Bouganville Library Trust
The Branch Foundation
The Cambodia Charitable Trust
The Commonwealth Foundation
The Evangelical Alliance Relief Fund (TEAR Fund)
The Fred Hollows Foundation (NZ)
The Food Bank of New Zealand
The Hillary Himalayan Foundation
The Hunger Project New Zealand
The Leprosy Mission New Zealand Incorporated
The Mutima Charitable Trust
The New Zealand Council of the Ramabai Mukti Mission Trust Board
The New Zealand Rotary Clubs Charitable Trust
The New Zealand Society for the Intellectually Handicapped (Incorporated)
The Norman Kirk Memorial Trust Fund
The Pacific Leprosy Foundation
The Palestine Children’s Relief Fund Charitable Trust
The Sir Edmund Hillary Trust
The Unions Aotearoa International Development Trust
The United Nations International Children’s Emergency Fund (UNICEF)
The Winston Churchill Memorial Trust
Together for Uganda
Tony McClean Nepal Trust
Toraja Rural Development Charitable Trust
Triyog Himalaya Trust
UN Women Aotearoa New Zealand Incorporated
Valehead Community Health Centre Trust
Water for Survival
Waterharvest Trust
World Vision of New Zealand (Incorporated)
Youth Education and Training Initiatives (YETI) Nepal Trust
YWAM Ships Aotearoa Limited
Zimbabwe Rural Schools Library Trust
Zonta International District 16 (New Zealand) Charitable Trust
Schedule 32 Active Hearts Foundation: inserted (with effect on 1 April 2020), on 30 March 2021, by section 139(1) (and see section 139(2) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 32 ADC Incorporated (Aotearoa Development Cooperative): inserted (with effect on 20 June 2014), on 24 February 2016, by section 240(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 32 Adullam Humanitarian Aid Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 32 Against Malaria Foundation (New Zealand): inserted, on 29 March 2018 (with effect on 3 July 2008), by section 256(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 32 Anglican World Aid (Aotearoa) Limited: inserted (with effect on 11 April 2022), on 31 March 2023, by section 119(8) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
Schedule 32 Aotearoa Development Cooperative: repealed (with effect on 1 April 2015), on 24 February 2016, by section 240(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 32 Astha Childrens Home (Nepal/New Zealand): inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 32 Bicycles for Humanity, Auckland: repealed (with effect on 3 December 2015), on 30 March 2017, by section 297(3) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 32 Books for Cambodia Trust: repealed, on 30 March 2022, by section 178(5)(a) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 Bright Hope International Trust: repealed, on 6 October 2009, by section 589(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 32 Byond Disaster Relief New Zealand: inserted, on 29 March 2018 (with effect on 1 April 2017 and applying for the 2017–18 and later income years), by section 256(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 32 Cambodia Trust (Aotearoa-New Zealand): inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 32 Channel 2 Cyclone Aid for Samoa: repealed, on 30 March 2022, by section 178(5)(b) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 Child Rescue Charitable Aid Trust: inserted (with effect on 11 August 2017), on 30 March 2022, by section 178(2) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 Child Rescue Charitable Trust: repealed (with effect on 11 August 2017), on 30 March 2022, by section 178(2) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 Childfund New Zealand Limited: inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 32 Children of the Light: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 32 Children on the Edge (NZ) Trust: repealed (with effect on 28 March 2011), on 24 February 2016, by section 240(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 32 Christian Children’s Fund of New Zealand Limited (CCFNZ): repealed, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 32 Circuit International: inserted (with effect on 10 April 2016), on 18 March 2019, by section 291(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 32 Community Transformation Trust: inserted (with effect on 1 April 2021), on 30 March 2022, by section 178(4)(a) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 Cotton On Foundation Limited: inserted (with effect on 1 April 2022), on 31 March 2023, by section 119(1) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
Schedule 32 Cure Kids: inserted (with effect on 1 April 2010), on 7 September 2010 (applying for the 2010–11 and later income years), by section 124(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Schedule 32 Cyclone Ofa Relief Fund: repealed, on 30 March 2022, by section 178(5)(c) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 Cyclone Val Relief Fund: repealed, on 30 March 2022, by section 178(5)(d) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 Deepavali Charitable Trust: inserted, on 1 April 2013 (applying for the 2013–14 and later income years), by section 168(1)(b) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Schedule 32 Destiny Rescue Charitable Aid Trust: repealed, on 29 March 2018 (with effect on 11 August 2017), by section 256(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 32 Education Aid for International Development Trust Board: inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 32 Effective Altruism NZ Charitable Trust: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 32 Engineers Without Borders New Zealand Incorporated: inserted (with effect on 1 April 2022), on 31 March 2023, by section 119(1) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
Schedule 32 Every Home Global Concern Incorporated: inserted, on 1 April 2015 (applying for the 2015–16 and later income years), by section 149(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Schedule 32 Face Nepal Charitable Trust Board New Zealand: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 32 Family for Every Child New Zealand Trust: inserted (with effect on 1 April 2022), on 31 March 2023, by section 119(1) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
Schedule 32 Firefly Children’s Home Charitable Trust: inserted (with effect on 1 April 2021), on 30 March 2022, by section 178(4)(b) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 First Steps Himalaya: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 32 Flame Cambodia: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 32 Flow Foundation: inserted (with effect on 4 September 2018), on 18 March 2019, by section 291(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 32 Flying for Life Charitable Trust: inserted, on 29 March 2018 (with effect on 1 April 2017 and applying for the 2017–18 and later income years), by section 256(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 32 Forests for People Limited: inserted (with effect on 1 April 2022), on 31 March 2023, by section 119(1) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
Schedule 32 Forgotten Sherpas of Nepal: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 32 Fountain of Peace Children’s Foundation New Zealand: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 32 Fund for Timor: inserted, (with effect on 1 April 2013 and applying for the 2013–14 and later income years), on 17 July 2013, by section 105(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Schedule 32 GC Aid: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 32 Global Development Group Limited: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 32 Global Hope: inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 32 Good Trust: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 32 Hadassah Medical Relief Association of New Zealand: inserted (with effect on 1 April 2021), on 30 March 2022, by section 178(4)(c) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 Hagar Humanitarian Aid Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 32 Hamlin Charitable Fistula Hospitals Trust: inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 32 Hands Across the Water New Zealand Trust: inserted (with effect on 1 April 2021), on 30 March 2022, by section 178(4)(d) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 Heilala Vanilla Foundation: inserted (with effect on 15 January 2022), on 31 March 2023, by section 119(2) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
Schedule 32 Himalayan Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 32 Hope Foundation Development Trust: inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 32 Hope International Charitable Trust: inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 32 Hope Street Charitable Trust: inserted (with effect on 15 June 2019), on 23 March 2020, by section 189(4)(a) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Schedule 32 Hornsby Pacific Education Trust: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 32 INF Humanitarian Aid Trust: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 32 Ingwavuma Orphan Trust Fund of New Zealand: inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 32 Institute for Indian Mother and Child Aotearoa Charitable Trust: inserted (with effect on 1 April 2021), on 30 March 2022, by section 178(4)(e) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 International Needs Humanitarian Aid Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 32 Jasmine Charitable Trust No 2: inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 32 Joyya Trust: inserted (with effect on 1 April 2022), on 31 March 2023, by section 119(1) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
Schedule 32 Kailakuri Health Care Project – New Zealand Link: inserted, on 1 April 2014 (applying for the 2014–15 and later income years), by section 129(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Schedule 32 Kiwilink: inserted (with effect on 1 April 2020), on 30 March 2021, by section 139(1) (and see section 139(2) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 32 Kyrgyzstan New Zealand Rural Trust: repealed, on 30 March 2022, by section 178(5)(e) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 L Women of Africa Fund: repealed, on 30 March 2022, by section 178(5)(f) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 LIFT International: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 32 Little Brothers and Sisters International: inserted (with effect on 1 April 2019), on 23 March 2020, by section 189(2) (and see section 189(5) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Schedule 32 Limbs 4 All Charitable Trust: inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 32 Marama Global – Education: inserted, on 1 April 2014 (applying for the 2014–15 and later income years), by section 129(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Schedule 32 Marama Global – Health: inserted, on 1 April 2014 (applying for the 2014–15 and later income years), by section 129(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Schedule 32 Médecins Sans Frontières New Zealand Charitable Trust: inserted, on 29 March 2018 (with effect on 1 April 2017 and applying for the 2017–18 and later income years), by section 256(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 32 Medic to Medic: inserted (with effect on 1 April 2021), on 30 March 2022, by section 178(4)(f) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 Medicine Mondiale: repealed (with effect on 28 May 2018), on 23 March 2020, by section 189(1)(b) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Schedule 32 Mercy Mission of New Zealand Trust Board: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 32 Mercy Ships New Zealand: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 32 Microdreams Foundation New Zealand Humanitarian Trust: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 32 Missio Benevolent Society: inserted (with effect on 1 April 2021), on 30 March 2022, by section 178(4)(g) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 Namibian Educational Trust: inserted, on 1 April 2015 (applying for the 2015–16 and later income years), by section 149(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Schedule 32 New Zealand Disaster Assistance Response Team Trust: inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 32 New Zealand for UNHCR (United Nations High Commissioner for Refugees): inserted (with effect on 15 February 2022), on 31 March 2023, by section 119(4) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
Schedule 32 New Zealand Good Samaritan Heart Mission to Samoa Trust: inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 32 New Zealand Red Cross Incorporated: inserted (with effect on 14 December 1993), on 30 March 2017, by section 297(1)(a) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 32 NPH New Zealand Charitable Trust: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 32 Nyingje Trust: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 32 NZ-Iraqi Relief Charitable Trust: inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(c) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 32 OneSight New Zealand: repealed (with effect on 30 May 2019), on 23 March 2020, by section 189(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Schedule 32 Operation Restore Hope Charitable Trust: inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 32 Orphans Aid International Charitable Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 32 Orphans of Nepal: inserted, on 1 April 2013 (applying for the 2013–14 and later income years), by section 168(1)(c) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Schedule 32 Orphans Refugees and Aid (ORA International) of NZ Charitable Trust: repealed (with effect on 15 June 2019), on 23 March 2020, by section 189(4)(b) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Schedule 32 Pacific Island Food Revolution Limited: inserted (with effect on 1 April 2022), on 31 March 2023, by section 119(6) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
Schedule 32 Partners Relief & Development - New Zealand: inserted (with effect on 1 April 2019), on 23 March 2020, by section 189(2) (and see section 189(5) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Schedule 32 Partners Relief and Development NZ: repealed (with effect on 10 April 2016), on 18 March 2019, by section 291(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 32 Prabh Aasra Trust: inserted (with effect on 1 April 2021), on 30 March 2022, by section 178(4)(h) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 Project Moroto: inserted (with effect on 1 April 2019), on 23 March 2020, by section 189(2) (and see section 189(5) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Schedule 32 Queen Elizabeth II Diamond Jubilee Trust: repealed, on 1 April 2014, by section 168(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Schedule 32 Reemi Charitable Trust: inserted (with effect on 1 April 2021), on 30 March 2022, by section 178(4)(i) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 RNZWCS Limited: inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(d) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 32 Ruel Foundation: inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(e) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 32 Rwenzori Special Needs Foundation (NZ): inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 32 School Aid: Global Partnerships Through Schools: inserted, on 1 April 2013 (applying for the 2013–14 and later income years), by section 168(1)(e) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Schedule 32 ShelterBox New Zealand Charitable Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 32 Shimshal Trust: inserted (with effect on 1 April 2020), on 30 March 2021, by section 139(1) (and see section 139(2) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 32 Siphala Foundation: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 32 Sir Ray Avery Foundation: inserted (with effect on 28 May 2018), on 23 March 2020, by section 189(1)(a) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Schedule 32 Solomon Island Medical Mission Charitable Trust: inserted (with effect on 1 April 2022), on 31 March 2023, by section 119(1) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
Schedule 32 Solomon Outreach Society: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 32 So They Can: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 32 SpinningTop Trust: inserted (with effect on 28 March 2011), on 24 February 2016, by section 240(4) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Schedule 32 St Columban’s Mission Society Trust Board: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 32 Talalelei Life Futures Fund: inserted (with effect on 1 April 2021), on 30 March 2022, by section 178(4)(j) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 Talkingtech Foundation Trust: repealed (with effect on 4 September 2018), on 18 March 2019, by section 291(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 32 Talkingtech Foundation Trust: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 32 Te Tuao Tawahi: Volunteer Service Abroad Incorporated: inserted, on 21 December 2010, by section 139(1)(a) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Schedule 32 Tender Trust: inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 32 The Band Aid Box: repealed, on 30 March 2022, by section 178(5)(g) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 The Bouganville Library Trust: inserted, on 1 April 2011 (applying for the 2011–12 to 2018–19 tax years), by section 139(1)(b) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Schedule 32 The Branch Foundation: inserted, on 1 April 2011, by section 139(1)(c) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Schedule 32 The Cambodia Charitable Trust: inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(f) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 32 The Destitute Children’s Home, Pokhara, Charitable Trust: repealed (with effect on 1 April 2013), on 30 March 2017, by section 297(2)(a) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 32 The Hunger Project New Zealand: inserted, (with effect on 1 April 2013 and applying for the 2013–14 and later income years), on 17 July 2013, by section 105(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Schedule 32 The Mutima Charitable Trust: inserted, on 1 April 2011 (applying for the 2011–12 to 2016–17 tax years), by section 139(1)(d) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Schedule 32 The Palestine Children’s Relief Fund Charitable Trust: inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 32 The Red Cross Society Incorporated: repealed (with effect on 14 December 1993), on 30 March 2017, by section 297(1)(b) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 32 The Serious Road Trip Charitable Trust: repealed, on 30 March 2022, by section 178(5)(h) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 The Sir Walter Nash Vietnam Appeal: repealed, on 30 March 2022, by section 178(5)(i) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 The Unions Aotearoa International Development Trust: inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(g) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 32 The Volunteer Service Abroad (Incorporated): repealed, on 21 December 2010, by section 139(1)(e) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Schedule 32 The World Swim for Malaria Foundation (New Zealand): repealed, on 29 March 2018 (with effect on 3 July 2008), by section 256(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 32 Tony McClean Nepal Trust: inserted, on 29 March 2018 (with effect on 1 April 2017 and applying for the 2017–18 and later income years), by section 256(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 32 Toraja Rural Development Charitable Trust: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 32 Triyog Himalaya Trust: inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 32 UNHCR (United Nations High Commissioner for Refugees): repealed, on 1 April 2023, by section 119(5) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
Schedule 32 UN Women Aotearoa New Zealand Incorporated: inserted (with effect on 4 May 2020), on 30 March 2022, by section 178(3) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 UN Women National Committee Aotearoa New Zealand Incorporated: repealed (with effect on 4 May 2020), on 30 March 2022, by section 178(3) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 Youth Education and Training Initiatives (YETI) Nepal Trust: inserted (with effect on 1 April 2013), on 30 March 2017, by section 297(2)(b) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Schedule 32 YWAM Ships Aotearoa Limited: inserted (with effect on 1 April 2021), on 30 March 2022, by section 178(4)(k) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 32 Zimbabwe Rural Schools Library Trust: inserted, on 29 March 2018 (with effect on 1 April 2017 and applying for the 2017–18 and later income years), by section 256(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 33 Default fractions of foreign superannuation withdrawals
Schedule 33: inserted, on 1 April 2014, by section 130 of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
|
Column 1 schedule year |
Column 2 schedule year fraction (%) |
|---|---|
| 1 | 4.76 |
| 2 | 9.45 |
| 3 | 14.06 |
| 4 | 18.60 |
| 5 | 23.07 |
| 6 | 27.47 |
| 7 | 31.80 |
| 8 | 36.06 |
| 9 | 40.26 |
| 10 | 44.39 |
| 11 | 48.45 |
| 12 | 52.45 |
| 13 | 56.39 |
| 14 | 60.27 |
| 15 | 64.08 |
| 16 | 67.84 |
| 17 | 71.53 |
| 18 | 75.17 |
| 19 | 78.75 |
| 20 | 82.28 |
| 21 | 85.74 |
| 22 | 89.16 |
| 23 | 92.58 |
| 24 | 95.83 |
| 25 | 99.08 |
| 26 or more | 100.00 |
Schedule 34 Community housing trusts and companies: income and assets of beneficiaries and clients
Schedule 34: inserted (with effect on 14 April 2014), on 24 February 2016, by section 241 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
1 Income threshold
(1)
The threshold income for an applicant who is not a member of a group of applicants is $85,000.
(2)
The threshold income for the members of a group of applicants is $130,000 in total for the group.
Schedule 34 clause 1(1): amended (with effect on 1 August 2016), on 29 September 2016, by regulation 3(2) of the Taxation (Thresholds for Community Housing Entities) Regulations 2016 (LI 2016/220).
Schedule 34 clause 1(2): amended (with effect on 1 August 2016), on 29 September 2016, by regulation 3(3) of the Taxation (Thresholds for Community Housing Entities) Regulations 2016 (LI 2016/220).
2 Threshold asset value
(1)
There is no threshold asset value for an applicant who has not been a land owner before applying for assistance from the entity in a proposed purchase.
(2)
The threshold asset value for an applicant who has been a land owner before applying for assistance from the entity in a proposed purchase is—
(a)
$120,000, if the proposed purchase is of an estate in land in Auckland:
(b)
$100,000, if the proposed purchase is of an estate in land in Hamilton City, Tauranga City, Western Bay of Plenty District, Kapiti Coast District, Porirua City, Upper Hutt City, Hutt City, Wellington City, Nelson City, Tasman District, Waimakariri District, Christchurch City, Selwyn District, or Queenstown Lakes District:
(c)
$80,000, if the proposed purchase is of an estate in land in a geographical area of New Zealand not listed in paragraphs (a) and (b).
Schedule 34 clause 2(2)(a): amended (with effect on 1 August 2016), on 29 September 2016, by regulation 3(4) of the Taxation (Thresholds for Community Housing Entities) Regulations 2016 (LI 2016/220).
Schedule 34 clause 2(2)(b): amended (with effect on 1 August 2016), on 29 September 2016, by regulation 3(5) of the Taxation (Thresholds for Community Housing Entities) Regulations 2016 (LI 2016/220).
Schedule 34 clause 2(2)(c): amended (with effect on 1 August 2016), on 29 September 2016, by regulation 3(6) of the Taxation (Thresholds for Community Housing Entities) Regulations 2016 (LI 2016/220).
3 Meaning of terms
In this schedule,—
applicant means a person who—
(a)
successfully applies for housing or housing assistance from an entity that is a community housing trust or company; or
(b)
is 1 of a group of persons that successfully applies for housing or housing assistance from an entity that is a community housing trust or company
application date, for an applicant, means the date on which the person makes an application for housing or housing assistance from an entity that is a community housing trust or company
asset value means the total value of property owned by the applicant, at the application date, that is available to the applicant for the purchase of an estate in land and is—
(a)
money in a bank account, including a fixed or term deposit:
(b)
a share, stock, or bond:
(c)
an investment in a bank or financial institution:
(d)
money paid to, or held by, a real estate agent or solicitor as a deposit in the purchase of a home:
(e)
a boat or caravan with a value of more than $5,000:
(f)
a vehicle not being used as a usual method of transport:
(g)
an asset of another type, with a value of more than $5,000
income means an amount, for an applicant and the 12-month period ending with the application date (the application year), that is—
(a)
if the applicant carries on a business at any time in the application year, the amount that would be the applicant’s net income for the application year if the application year were an income year; or
(b)
if the applicant does not meet the requirements of paragraph (a), the amount of assessable income derived by the applicant in the application year
land owner means a person who holds an estate in land, whether alone or as a joint tenant or tenant in common, as determined under schedule 1 of the KiwiSaver Act 2006, clause 8(5) and (6).
Schedule 35 Public purpose Crown-controlled companies
Schedule 35: inserted, on 18 March 2019, by section 292 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
City Rail Link Limited
Crown Asset Management Limited
Crown Infrastructure Partners Limited
Crown Regional Holdings Limited
Education Payroll Limited
New Zealand Green Investment Finance Limited
Ngāpuhi Investment Fund Limited
Ōtākaro Limited
Research and Education Advanced Network New Zealand Limited
Southern Response Earthquake Services Limited
Tāmaki Redevelopment Company Limited
Tāmaki Regeneration Limited
The Network for Learning Limited
Schedule 35 Crown Regional Holdings Limited: inserted, on 5 August 2021, by clause 3(2) of the Income Tax (Crown Regional Holdings Limited) Order 2021 (LI 2021/178).
Schedule 35 New Zealand Green Investment Finance Limited: inserted, on 31 May 2019, by clause 3 of the Income Tax (New Zealand Green Investment Finance Limited) Order 2019 (LI 2019/119).
Schedule 35 Ngāpuhi Investment Fund Limited: inserted, on 18 December 2020, by clause 3 of the Income Tax (Ngāpuhi Investment Fund Limited) Order 2020 (LI 2020/308).
Schedule 35 Provincial Growth Fund Limited: repealed, on 5 August 2021, by clause 3(1) of the Income Tax (Crown Regional Holdings Limited) Order 2021 (LI 2021/178).
Schedule 36 Government enterprises
Schedule 36 heading: replaced, on 30 June 2012, by section 11 of the Public Finance (Mixed Ownership Model) Amendment Act 2012 (2012 No 45).
Part A State enterprises
Schedule 36 Part A heading: inserted, on 30 June 2012, by section 11 of the Public Finance (Mixed Ownership Model) Amendment Act 2012 (2012 No 45).
Agriquality New Zealand Limited
Airways Corporation of New Zealand Limited
Animal Control Products Limited
Asure New Zealand Limited
Electricity Corporation of New Zealand Limited
Government Property Services Limited
Housing New Zealand Build Limited
Housing New Zealand Limited
Kāinga Ora–Homes and Communities
KiwiRail Holdings Limited
Kordia Group Limited
Landcorp Farming Limited
Learning Media Limited
Meteorological Service of New Zealand Limited
New Zealand Post Limited
Quotable Value Limited
Radio New Zealand Limited
Television New Zealand Limited
Transpower New Zealand Limited
Works and Development Services Corporation (NZ)
Schedule 36 Part A Animal Control Products Limited: inserted, on 29 March 2018, by section 257 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 36 Part A Crown Forestry Management Limited: repealed, on 1 December 2015, by section 23 of the Finance Act (No 2) 1988 (1988 No 128).
Schedule 36 Part A Genesis Energy Limited: repealed, on 7 March 2014, by section 10(1) of the State-Owned Enterprises Amendment Act 2012 (2012 No 44).
Schedule 36 Part A Housing New Zealand Build Limited: inserted (with effect on 23 May 2018), on 30 March 2021, by section 140 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 36 Part A Housing New Zealand Corporation: repealed (with effect on 1 October 2019), on 23 March 2020, by section 190 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Schedule 36 Part A Kāinga Ora–Homes and Communities: inserted (with effect on 1 October 2019), on 23 March 2020, by section 190 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Schedule 36 Part A KiwiRail Holdings Limited: inserted, on 31 December 2012, by clause 5 of the State-Owned Enterprises (KiwiRail Holdings Limited) Order 2012 (SR 2012/346).
Schedule 36 Part A Kordia Group Limited: inserted, on 29 March 2018, by section 257 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 36 Part A Meridian Energy Limited: repealed, on 30 August 2013, by section 10(2) of the State-Owned Enterprises Amendment Act 2012 (2012 No 44).
Schedule 36 Part A Mighty River Power Limited: repealed, on 8 March 2013, by section 10(3) of the State-Owned Enterprises Amendment Act 2012 (2012 No 44).
Schedule 36 Part A Solid Energy of New Zealand Limited: repealed, on 20 December 2019, by section 10(4) of the State-Owned Enterprises Amendment Act 2012 (2012 No 44).
Schedule 36 Part A Terralink NZ Limited: repealed, on 3 June 2017, by section 4(2) of the Statutes Repeal Act 2017 (2017 No 23).
Schedule 36 Part A Timberlands West Coast Limited: repealed, on 1 December 2015, by section 26 of the Finance Act 1991 (1991 No 93).
Part B Mixed-ownership enterprises
Schedule 36 Part B: inserted, on 30 June 2012, by section 11 of the Public Finance (Mixed Ownership Model) Amendment Act 2012 (2012 No 45).
Air New Zealand Limited
Genesis Energy Limited
Meridian Energy Limited
Mighty River Power Limited
Schedule 36 Part B Genesis Energy Limited: inserted, on 7 March 2014, by section 11(1) of the State-Owned Enterprises Amendment Act 2012 (2012 No 44).
Schedule 36 Part B Meridian Energy Limited: inserted, on 30 August 2013, by section 11(2) of the State-Owned Enterprises Amendment Act 2012 (2012 No 44).
Schedule 36 Part B Mighty River Power Limited: inserted, on 8 March 2013, by section 11(3) of the State-Owned Enterprises Amendment Act 2012 (2012 No 44).
Schedule 37 Statutory producer boards
New Zealand Horticulture Export Authority
New Zealand Meat Board
New Zealand Pork Industry Board
Schedule 38 Acts exempting income from tax: income included in family scheme income
Schedule 38: inserted, on 1 April 2011, by section 140 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Schedule 39 Items for purposes of definition of special excluded depreciable property
[Repealed]Schedule 39: repealed, on 1 April 2020, by section 30(1) (and see section 30(2) for application) of the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8).
Schedule 48 Enactments repealed
Public Acts repealed
Income Tax Act 2004 (2004 No 35)
Regulations revoked
Income Tax (Withholding Payments) Regulations 1979 (SR 1979/259)
Schedule 49 Enactments amended
Schedule 49: amended (with effect on 1 April 2008), on 6 October 2009, by section 590(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 49: amended (with effect on 1 April 2008), on 6 October 2009, by section 590(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Public Acts
Animal Products Act 1999 (1999 No 93)
Sections 22(1)(c) and 54(3)(a): “section OE 1 or section OE 2 of the Income Tax Act 2004”
is replaced by “section YD 1 or YD 2 (excluding section YD 2(2)) of the Income Tax Act 2007”
in each place where it appears.
Carter Observatory Act 1938 (1938 No 9)
Section 22(2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Charities Act 2005 (2005 No 39)
Section 13(2)(a)(i): “section CW 34 of the Income Tax Act 2004”
is replaced by “section CW 41 of the Income Tax Act 2007”
.
Section 13(2)(a)(ii): “section CW 35 of the Income Tax Act 2004”
is replaced by “section CW 42 of the Income Tax Act 2007”
.
Section 13(3): “section CW 34 or section CW 35 of the Income Tax Act 2004”
is replaced by “section CW 41 or CW 42 of the Income Tax Act 2007”
.
Section 20(4): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Example after section 30(2): “section KC 5 of the Income Tax Act 2004”
is replaced by “subpart LD of the Income Tax Act 2007”
in each place where it appears.
Section 47(a)(ii): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 73(2): “section KC 5 of the Income Tax Act 2004”
is replaced by “subpart LD of the Income Tax Act 2007”
.
Child Support Act 1991 (1991 No 142)
Section 2, definitions of employee and employer: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
in each place where it appears.
Section 2, definition of income from employment: “section OB 1 of the Income Tax Act 2004, and includes a payment made to a specified office holder (as defined in section OB 1 of the Income Tax Act 2004)”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 2, definition of source deduction payment: replace by the following:
source deduction payment means a PAYE income payment (as defined in section RD 3 of the Income Tax Act 2007)
Section 2, definition of withholding income: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
in each place where it appears.
Section 14(1)(ea): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 29(1)(b), definitions of tax year and taxable income: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
in each place where it appears.
Section 30(5), definitions of gross married rate of invalid’s benefit, gross married rate of unemployment benefit, and gross single rate of invalid’s benefit: “section NC 6(1D) of the Income Tax Act 2004”
is replaced by “section RD 11(3) of the Income Tax Act 2007”
in each place where it appears.
Sections 40(3)(ba)(ii), 44(1), 44A(1)(b), and 45(3)(a) to (c): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 55(1)(da): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 77: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 89B, definition of income, paragraph (a): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 89B, definition of income, paragraph (b): “and the Income Tax Act 2004”
is inserted after “Income Tax Act 1994”
.
Section 90(1)(ca): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 165(1) and (3): “section OB 1 of the Income Tax Act 2004”
is replaced by “YA 1 of the Income Tax Act 2007”
in each place where it appears.
Section 165(1): “the amount of any tax deduction made therefrom under the PAYE rules of the Income Tax Act 2004”
is replaced by “the amount of any tax withheld or deducted under the PAYE rules of the Income Tax Act 2007”
.
Section 166(2): “the amount of any tax deductions made under the PAYE rules of the Income Tax Act 2004”
is replaced by “the amount of any tax withheld under the PAYE rules of the Income Tax Act 2007”
.
Section 166(3): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 216(5): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Companies Act 1993 (1993 No 105)
Schedule 7, clause 1(5), paragraphs (b) to (d): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Companies (Bondholders Incorporation) Act 1934–35 (1934–35 No 39)
Section 37: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Consumer Guarantees Act 1993 (1993 No 91)
Section 5(1)(c)(i): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Co-operative Companies Act 1996 (1996 No 24)
Section 24(1): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Corporations (Investigation and Management) Act 1989 (1989 No 11)
Sections 71(7) and 71A(2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Dairy Industry Restructuring Act 2001 (2001 No 51)
Sections 151(1): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 152, words before paragraph (a): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 152(c) and (e): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 152(e): “section OB 1”
is replaced by “section YA 1”
.
Section 154(2): “sections OD 3(3) and OD 4(3) of the Income Tax Act 2004”
is replaced by “sections YC 4 and YC 5 of the Income Tax Act 2007”
.
Section 154(3): “sections IF 4 and IF 6 and subpart IG of the Income Tax Act 2004”
is replaced by “subpart IE of the Income Tax Act 2007 and the provisions relevant to section IA 6 of that Act”
.
Section 154(4): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 155(2) to (4): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 156(1), (2), (3) and (6): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 156(3): “section CW 35(5)(b)”
is replaced by “section CW 42(5)(b)”
.
Section 156(3)(a)(i): “section CB 4(1)(g)”
is replaced by “section CB 5(1)(g)”
in each place where it appears.
Section 156(3)(c): “section CW 43”
is replaced by “section CW 51”
.
Section 157(1) and (2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Disabled Persons Employment Promotion Repeal Act 2007 (2007 No 11)
Section 9: “and section CW 33(1)(d) of the Income Tax Act 2007”
is inserted after “Income Tax Act 2004”
.
Earthquake Commission Act 1993 (1993 No 84)
Section 10(1): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Education Act 1989 (1989 No 80)
Sections 205(2)(a), 218(2)(a), 219(2)(a), 244(2)(a), 294(2)(a), 298(2)(a), and 300(2)(a): “section IF 1(1)(a) of the Income Tax Act 2004”
is replaced by “section IA 5(2) of the Income Tax Act 2007”
in each place where it appears.
Sections 205(2)(b), 218(2)(b), 219(2)(b), 244(2)(b), 294(2)(b), 298(2)(b), and 300(2)(b): “section IG 1 of the Income Tax Act 2004”
is replaced by “section IA 6 of the Income Tax Act 2007”
in each place where it appears.
Sections 205(2)(c), 218(2)(c), 219(2)(c), 244(2)(c), 294(2)(c), 298(2)(c), and 300(2)(c): “section ME 5(1)(i) of the Income Tax Act 2004, or in a taxpayer’s dividend withholding payment account under section MG 5(1)(i) of that Act, or in a taxpayer’s branch equivalent tax account under section MF 4(3)(d) of that Act”
is replaced by “section OB 41 of the Income Tax Act 2007, or in a taxpayer’s FDP account under section OC 24 of that Act, or in a taxpayer’s branch equivalent tax account under section OE 15 of that Act”
in each place where it appears.
Section 307A(1), definition of tax file number: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Electricity Industry Reform Act 1998 (1998 No 88)
Section 60(d): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 63(1): “Section FD 10(9) of the Income Tax Act 2004”
is replaced by “Section FM 22 of the Income Tax Act 2007”
.
Section 66(1) and (2): “sections CB 3 and CB 4 of the Income Tax Act 2004”
is replaced by “sections CB 4 and CB 5 of the Income Tax Act 2007”
in each place where it appears.
Section 67(1): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Energy Companies Act 1992 (1992 No 56)
Section 54(2), words before paragraph (a): “sections IE 1, IF 1, IG 2(1) and IG 2(2)(e) of the Income Tax Act 2004”
is replaced by “section IA 5 of the Income Tax Act 2007”
.
Section 54(2), words after paragraph (b): “deemed by the Income Tax Act 2004 to hold”
is replaced by “treated by the Income Tax Act 2007 as holding”
.
Section 54(4): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 62(2) and (3): “sections IE 1, IF 1, IG 2(1) and IG 2(2)(e) of the Income Tax Act 2004”
is replaced by “section IA 5 of the Income Tax Act 2007”
in each place where it appears.
Section 62(2): “deemed by the Income Tax Act 2004 to hold”
is replaced by “treated by the Income Tax Act 2007 as holding”
.
Section 62(3): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
in each place where it appears.
Section 62(5): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Energy Resources Levy Act 1976 (1976 No 71)
Section 17(3): “Income Tax Act 2004 or the Tax Administration Act 1994, the provisions of section MH 1 of the Income Tax Act 2004”
is replaced by “Income Tax Act 2007 or the Tax Administration Act 1994, the provisions of section RA 7 of the Income Tax Act 2007”
.
Section 27: “Income Tax Act 2004, section HK 11”
is replaced by “Income Tax Act 2007, section HD 15”
.
Estate and Gift Duties Act 1968 (1968 No 35)
Section 74A: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 74B: “defined in the Income Tax Act 2004”
is replaced by “defined in the Income Tax Act 2007”
.
Section 74B: “Income Tax Act 2004, or would constitute such a dividend but for the application of section CD 19”
is replaced by “that Act, or would constitute such a dividend but for the application of section CD 27”
.
Sections 74C(1): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 74D: “section CD 24B of the Income Tax Act 2004”
is replaced by “section CD 34 of the Income Tax Act 2007”
.
Section 75(1)(b)(ii) and (c)(ii), and (2): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
in each place where it appears.
Section 75(1)(e): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 75B, heading: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 75B(1)(a): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 75B(1)(c): “Income Tax Act 2004”
is replaced by “that Act”
.
Fencing of Swimming Pools Act 1987 (1987 No 178)
Section 2, definition of owner, paragraph (a): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Finance Act 1987 (1987 No 200)
Section 6(2): “Neither of subsection (1) nor subsection (6) of section IF 1 of the Income Tax Act 2004 applies”
is replaced by “Sections IA 5 and IZ 5 of the Income Tax Act 2007 do not apply”
.
Section 6(3): “Income Tax Act 2004, no deduction shall be made under section IG 2(2)”
is replaced by “Income Tax Act 2007, no deduction shall be made under section IC 5”
.
Section 6(4): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Finance Act 1988 (1988 No 107)
Section 7: “fringe benefit tax (within the meaning of the Income Tax Act 2004)”
is replaced by “FBT (within the meaning of the Income Tax Act 2007)”
.
Finance Act (No 2) 1988 (1988 No 128)
Section 23: replace by the following:
23 Amendment to Income Tax Act 2007
The Income Tax Act 2007 is amended by omitting from schedule 36 the item “Crown Forestry Management Limited”
.
Finance Act 1991 (1991 No 93)
Section 26: replace by the following:
26 Amendment to Income Tax Act 2007
The Income Tax Act 2007 is amended by omitting from schedule 36 the item “Timberlands West Coast Limited”
.
Fisheries Act 1996 (1996 No 88)
Section 59(10)(c): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 59(10)(d): “section OD 7 of the Income Tax Act 2004, except that paragraph (e) of the definition of market value circumstance in section OB 1”
is replaced by “subpart YB of the Income Tax Act 2007 (to the extent to which those rules apply for the whole of that Act excluding the 1973, 1988, and 1990 version provisions), except that paragraph (e) of the definition of market value circumstance in section YA 1”
.
Goods and Services Tax Act 1985 (1985 No 141)
Section 2, definition of hire purchase agreement: “section OB 1 of the Income Tax Act 2004; but includes an agreement that would be a hire purchase agreement but for the exclusion in paragraph (g)”
is replaced by “section YA 1 of the Income Tax Act 2007; but includes an agreement that would be a hire purchase agreement but for the exclusion in paragraph (f)”
.
Section 2, definitions of income year, New Zealand, provisional tax, tax file number, and tax year: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
in each place where it appears.
Section 2, the definition of resident: “sections OE 1 and OE 2(1) of the Income Tax Act 2004”
is replaced by “sections YD 1 and YD 2 (excluding section YD 2(2)) of the Income Tax Act 2007”
.
Section 2A(2), (3)(a) to (c), and (7): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
in each place where it appears.
Sections 5(6E)(b)(ii) “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 10(3)(c), (3C), and (3D): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 10(7)(a): “sections CX 18, and ND 1S to ND 1V of the Income Tax Act 2004”
is replaced by “sections CX 27, and RD 54 to RD 57 of the Income Tax Act 2007”
.
Section 10(15C): “section IG 1 of the Income Tax Act 2004”
is replaced by “section IA 6 of the Income Tax Act 2007”
in each place where it appears.
Section 11A(1)(r): “section IG 1 of the Income Tax Act 2004”
is replaced by “section IA 6 of the Income Tax Act 2007”
.
Section 15B(2): “schedule 13, part A of the Income Tax Act 2004”
is replaced by “schedule 3, part A of the Income Tax Act 2007”
.
Section 15D(4): “Sections MB 26 and MB 27 of the Income Tax Act 2004”
is replaced by “Section RC 27 of the Income Tax Act 2007”
.
Section 15E(3)(b): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 19D(2): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 20A(1), definitions of taxable income, tax year, and taxpayer: “taxpayer have the same meaning as in section OB 1 of the Income Tax Act 2004”
is replaced by “taxpayer have the same meanings as in section YA 1 of the Income Tax Act 2007”
in each place where it appears.
Section 21I(1) and (4): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 21I(5): “section CW 13 or CW 14 of the Income Tax Act 2004”
is replaced by “section CW 17 or CW 18 of the Income Tax Act 2007”
.
Section 23A(1): “sections ND 9, ND 10, ND 13 and ND 14 of the Income Tax Act 2004”
is replaced by “sections RA 15, and RD 59 to RD 62 of the Income Tax Act 2007 and sections 46B to 46D of the Tax Administration Act 1994”
.
Section 23A(1): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 23A(1) and (2): “fringe benefit tax”
is replaced by “FBT”
in each place where it appears.
Section 48A(1): “section OB 1 of the Income Tax Act 1994”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 55(1): “section IG 1 of the Income Tax Act 2004”
is replaced by “section IA 6 of the Income Tax Act 2007”
.
Section 61: “Section HK 11 of the Income Tax Act 2004”
is replaced by “Section HD 15 of the Income Tax Act 2007”
.
Section 61A: “Section OB1 of the Income Tax Act 2004”
is replaced by “Section YA 1 of the Income Tax Act 2007”
.
Government Superannuation Fund Act 1956 (1956 No 47)
Section 15D(2): “section HJ 1 of the Income Tax Act 2004”
is replaced by “section HR 4 of the Income Tax Act 2007”
.
Government Superannuation Fund Amendment Act 1990 (1990 No 30)
Section 10(1)(b) and (3): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 32(1)(b): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 33(1)(b) and (3): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Health and Safety in Employment Act 1992 (1992 No 96)
Section 59(2)(c): “section OB 2(2) of the Income Tax Act 2004”
is replaced by “section RD 3(2) to (4) of the Income Tax Act 2007”
.
Health Sector (Transfers) Act 1993 (1993 No 23)
Section 8(4): “sections CB 5 to CB 21 or EE 37 to EE 44 of the Income Tax Act 2004”
is replaced by “sections CB 6 to CB 23 or EE 44 to EE 52 of the Income Tax Act 2007”
.
Section 8(5): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 8(6): “sections EE 34 to EE 36 of the Income Tax Act 2004”
is replaced by “sections EE 41 to EE 43 of the Income Tax Act 2007”
.
Home Ownership Savings Act 1974 (1974 No 51)
Section 14A(1): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 14D(5): “a rebate is allowable under section KG 1(1) of the Income Tax Act 2004”
is replaced by “tax credit is allowed under section LZ 9 of the Income Tax Act 2007”
.
Section 14L(b): “subpart ID of the Income Tax Act 2004”
is replaced by “sections RZ 7 to RZ 10 of the Income Tax Act 2007”
.
Section 14M(1), words before paragraph (a): “subpart ID of the Income Tax Act 2004”
is replaced by “sections RZ 7 to RZ 10 of the Income Tax Act 2007”
.
Hop Industry Restructuring Act 2003 (2003 No 16)
Section 11: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 11(2)(b): “OD 5(5)”
is replaced by “YC 10”
.
Section 11(3): “OB 1”
is replaced by “YA 1”
.
Housing Corporation Act 1974 (1974 No 19)
Section 56(2)(a): “subparagraphs (v) and (vi) of section FE 6(5)(a) and subparagraphs (iv) and (v) of section FE 7(1)(a) of the Income Tax Act 2004”
is replaced by “section FO 12(1)(b) and (d) of the Income Tax Act 2007”
.
Housing Restructuring and Tenancy Matters Act 1992 (1992 No 76)
Section 42(1), definition of standard tax: “section NC 8 of the Income Tax Act 2004”
is replaced by “section 24B of the Tax Administration Act 1994”
.
Section 46(2)(c) and (3)(b): “subpart KD of the Income Tax Act 2004”
is replaced by “subparts MA to MF and MZ of the Income Tax Act 2007”
in each place where it appears.
Schedule 2, clauses 5, 9(c), and 10(a)(ii): “subpart KD of the Income Tax Act 2004”
is replaced by “subparts MA to MF and MZ of the Income Tax Act 2007”
in each place where it appears.
Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49)
Section 6, definition of close company: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 6, definition of employee, paragraph (a): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 6, definition of employee, paragraph (b): “section OB 2(2) of the Income Tax Act 2004”
is replaced by “section RD 3(2) to (4) of the Income Tax Act 2007”
.
Section 6, definition of employer, paragraph (a): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
in each place where it appears.
Section 6, definition of employer, paragraph (a)(ii): “section OB 2(2) of the Income Tax Act 2004”
is replaced by “section RD 3(2) to (4) of the Income Tax Act 2007”
.
Section 6, definition of employer, paragraph (b): “paragraph (b)(ix) or (xi) to (xvi) of the definition of salary or wages in section OB 1 of the Income Tax Act 2004”
is replaced by “section RD 5(1)(b)(iii), (6)(b), or (c) of the Income Tax Act 2007”
.
Section 6, after the definition of partner: insert the following:
PAYE income payment has the same meaning as in section RD 3(1) of the Income Tax Act 2007
Section 6, definition of private domestic worker: “section NC 16 of the Income Tax Act 2004”
is replaced by “section RD 4 of the Income Tax Act 2007”
.
Section 6, definition of source deduction payment: omit.
Section 6, definition of tax year: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 9(1): “source deduction payments”
is replaced by “PAYE income payments”
.
Sections 10(2) and (4)(c): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 11(1)(a): “withholding payment”
is replaced by “schedular payment”
.
Section 11(1)(c): “section GD 3 of the Income Tax Act 2004”
is replaced by “sections CD 11, CW 63, DB 58, GB 23, and GB 24 of the Income Tax Act 2007”
.
Section 11(1)(d): “section GD 5 of the Income Tax Act 2004”
is replaced by “section GB 25 of the Income Tax Act 2007”
.
Section 11(1)(h)(i): after “Income Tax Act 2004”
insert “or section DC 2 of the Income Tax Act 2007”
.
Section 11(1)(h)(ii): after “Income Tax Act 2004”
insert “or section DC 3 of the Income Tax Act 2007”
.
Section 11(1)(h)(iii): “section FF 17 of the Income Tax Act 2004”
is replaced by “sections FB 11 and FB 12 of the Income Tax Act 2007”
.
Section 11(2): “withholding payment have the same meanings as in section OB 1 of the Income Tax Act 2004”
is replaced by “schedular payment have the same meanings as in section YA 1 of the Income Tax Act 2007”
.
Section 14(2)(a) and (3): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 15(2)(a): “source deduction payments”
is replaced by “PAYE income payments”
.
Section 15(2)(b): “source deduction payments under section OB 2(2) of the Income Tax Act 2004”
is replaced by “PAYE income payments under section RD 3(2) to (4) of the Income Tax Act 2007”
.
Section 99(b): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 169A(1)(a): “section IE 1 of the Income Tax Act 2004”
is replaced by “sections IA 1 to IA 4, IA 7(9) and IA 9 of the Income Tax Act 2007”
.
Section 169A(1)(b): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 169A(1)(b): “section HG 16 of the Income Tax Act 2004”
is replaced by “sections HA 20, HA 24, HA 26, HA 27, and IA 7(2) of the Income Tax Act 2007”
.
Section 193(5)(b): “section MC 1 of the Income Tax Act 2004”
is replaced by “section RA 3 of the Income Tax Act 2007”
.
Section 193(9)(a): “section NC 2(1) of the Income Tax Act 2004”
is replaced by “section RD 16 of the Income Tax Act 2007”
.
Section 193(9)(c): “section OB 2(2) of the Income Tax Act 2004”
is replaced by “section RD 3(2) to (4) of the Income Tax Act 2007”
.
Section 204(1)(b): “
is replaced by “loss attributing qualifying company”
(as defined in section OB 1 of the Income Tax Act 2004)”“loss-attributing qualifying company (as defined in section YA 1 of the Income Tax Act 2007)”
.
Section 221(3): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 236(2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 246(1), (3) and (4): “section OB 2(2) of the Income Tax Act 2004”
is replaced by “section RD 3(2) to (4) of the Income Tax Act 2007”
in each place where it appears.
Section 316(6): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Schedule 1, clause 30: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Schedule 4, clause 1, words before paragraph (a): “the PAYE rules of the Income Tax Act 2004”
is replaced by “the PAYE rules of the Income Tax Act 2007”
.
Schedule 4, clause 1(a): “source deduction payment (or, as the case may require, salary or wages)”
is replaced by “PAYE income payment (or, as the case may require, salary or wages under section RD 5 of the Income Tax Act 2007)”
.
Schedule 4, clause 1(c): “a tax deduction, which tax deduction”
is replaced by “an amount of tax, which amount”
.
Schedule 4, clause 1(db): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Schedule 4, clause 2: “tax deduction made”
is replaced by “amount of tax withheld”
.
Schedule 4, clause 3: “section NC 4 of the Income Tax Act 2004”
is replaced by “section RD 6 of the Income Tax Act 2007”
.
Schedule 4, clause 4(a): “the amount of any tax deduction”
is replaced by “any amount of tax”
.
Schedule 4, clause 4(b): “tax deductions”
is replaced by “amounts of tax”
.
Schedule 4, clause 4(b): “a tax deduction”
is replaced by “an amount of tax withheld and”
.
Schedule 4, clause 5: “section NC 16 of the Income Tax Act 2004”
is replaced by “section RD 4 of the Income Tax Act 2007”
.
Schedule 4, clause 7(b): “section MC 1 of the Income Tax Act 2004”
is replaced by “section RA 3 of the Income Tax Act 2007”
.
Schedule 4, clause 8: “section KC 2 of the Income Tax Act 2004”
is replaced by “section LC 3 of the Income Tax Act 2007”
.
Schedule 4, clause 8: “makes a tax deduction”
is replaced by “withholds an amount of tax”
.
Schedule 4, clause 9: “sections LD 1(2), LD 1(3), NC 2(1), NC 6, NC 7, NC 8, NC 9, NC 13, and NC 14 of the Income Tax Act 2004”
is replaced by “sections LA 3, LA 6, RA 2, RD 10, RD 11, RD 16, RD 18 of the Income Tax Act 2007 and sections 24B to 24P of the Tax Administration Act 1994”
.
Schedule 4, clause 14: “combined tax and earner levy deduction”
is replaced by “combined tax and earner-related payment”
.
Schedule 4, clause 22: is replaced by the following:
(22)
For the purposes of this schedule, combined tax and earner-related payment, Commissioner, employee, employer, income tax, PAYE intermediary, PAYE income payment, salary or wages, and shareholder-employee have the same meanings as in the Income Tax Act 2007.
Insolvency Act 2006 (2006 No 55)
Section 182(1): “section OD 1 of the Income Tax Act 2004”
is replaced by “section YC 1 of the Income Tax Act 2007”
.
Section 274(5)(b) to (d): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Insurance Companies Deposits Act 1953 (1953 No 50)
Section 22A, definition of New Zealand person: “section OE 1 of the Income Tax Act 2004”
is replaced by “section YD 1 of the Income Tax Act 2007”
.
Investment Advisers (Disclosure) Act 1996 (1996 No 104)
Section 2(3)(a): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Kiwifruit Industry Restructuring Act 1999 (1999 No 95)
Section 23(1), (2), (3), (4), and (6): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 23(2)(b): “OD 5(5)”
is replaced by “YC 10”
.
Section 23(3): “OB 1”
is replaced by “YA 1”
.
Section 23(4): “HF 1(9)”
is replaced by “HE 3”
.
KiwiSaver Act 2006 (2006 No 40)
Section 4, definition of employer monthly schedule: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 4, definition of employment: replace by the following:
employment means employment (including the activities referred to in paragraph (a) of the definition of that term in section YA 1 of the Income Tax Act 2007) for which salary or wages is payable
ESCT rules has the same meaning as in section YA 1 of the Income Tax Act 2007
Section 4, definition of pay period: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007)”
.
Section 4, definition of PAYE period: “has the same meaning as in section NC 15(8) of the Income Tax Act 2004”
is replaced by “means, as the case may require, the first payment period or the second payment period, (as those terms are defined in the Income Tax Act 2007)”
.
Section 4, definition of PAYE rules: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 4, definition of remittance certificate: “has the same meaning as in section OB 1 of the Income Tax Act 2004”
is replaced by “means a PAYE payment form as defined in section YA 1 of the Income Tax Act 2007”
.
Section 4, definition of salary or wages: “paragraphs (a) to (c) of the definition of salary or wages in section OB 1 of the Income Tax Act 2004”
is replaced by “section RD 5(1)(a) to (c) of the Income Tax Act 2007”
.
Section 4, definition of salary or wages, paragraph (a): “subparagraphs (iv), (v), (viii), (ix), or (xi) of paragraph (b) of that definition”
is replaced by “sections RD 5(4), (6)(a) to (c), and RD 68”
.
Section 4, definition of salary or wages, paragraph (b): “section OB 1 of the Income Tax Act 2004”
is replaced by “section RD 7 of the Income Tax Act 2007”
.
Section 4, definition of SSCWT rules: repeal.
Section 4, definition of tax file number: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 6(2)(a): “a New Zealand resident (within the meaning of sections OE 1 and OE 2 of the Income Tax Act 2004)”
is replaced by “a New Zealand resident (within the meaning of sections YD 1 or YD 2 (excluding section YD 2(2) of the Income Tax Act 2007)”
.
Section 6(2)(b): “carries on a business from a fixed establishment in New Zealand (within the meaning of section OB 1 of the Income Tax Act 2004)”
is replaced by “carries on a business from a fixed establishment in New Zealand (within the meaning of section YA 1 of the Income Tax Act 2007)”
.
Section 12(1)(a) and (2)(a): “casual agricultural worker within the meaning of section OB 1 of the Income Tax Act 2004”
is replaced by “casual agricultural worker within the meaning of section YA 1 of the Income Tax Act 2007”
in each place where it appears.
Section 14(1)(a) and (b): replace by the following:
(a)
if the person is an employee only because they are in receipt of payments of salary or wages of a type referred to in any of the following sections in the Income Tax Act 2007:
(i)
section RD 5(1)(b)(iii) (which relates to certain ACC payments):
(ii)
section RD 5(3) (which relates to payments to working partners):
(iii)
section RD 5(7) (which relates to parental leave payments paid under Part 7A of the Parental Leave and Employment Protection Act 1987):
(b)
if the new employment is as an election day worker or a private domestic worker as those terms are defined in section YA 1 of the Income Tax Act 2007:
Section 17(5): “section NC 15 of the Income Tax Act 2004”
is replaced by “sections RA 5, RA 20, RD 2(3), RD 4(1), and RD 22 of the Income Tax Act 2007 and sections 24J and 24P of the Tax Administration Act 1994”
.
Section 23(2): “section NC 15 of the Income Tax Act 2004”
is replaced by “sections RA 5, RA 20, RD 2(3), RD 4(1), and RD 22 of the Income Tax Act 2007 and sections 24J and 24P of the Tax Administration Act 1994”
.
Section 26(1)(d): “specified superannuation contribution withholding tax payable under the SSCWT rules”
is replaced by “ESCT payable under the ESCT rules”
.
Section 34(4): “section NC 15 of the Income Tax Act 2004”
is replaced by “sections RA 5, RA 20, RD 2(3), RD 4(1), and RD 22 of the Income Tax Act 2007 and sections 24J and 24P of the Tax Administration Act 1994”
.
Section 63: “section OB 1 of the Income Tax Act 2004) who is acting under subpart NBA of Part N of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007) who is acting under sections RP 1 to RP 16 of that Act”
.
Section 65(2): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 66(b)(i): “a specified superannuation contribution within the meaning of section OB 1 of the Income Tax Act 2004”
is replaced by “an employer’s superannuation contribution within the meaning of section YA 1 of the Income Tax Act 2007”
.
Section 67(1)(b): “tax deductions”
is replaced by “amounts of tax withheld”
.
Section 67(3)(a): “sections BC 1, LD 1, NC 2(1), NC 2(5), NC 6, NC 7, NC 8, NC 8A, NC 9, NC 13, and NC 14 of the Income Tax Act 2004”
is replaced by “sections BC 1, LA 6, RA 2, RD 9 to RD 11, RD 16, RD 17, and RD 18 of the Income Tax Act 2007 and sections 24B to 24P of the Tax Administration Act 1994”
.
Section 67(4): “tax deduction made”
is replaced by “amount of tax withheld”
.
Section 67(5): “tax deductions required to be made”
is replaced by “amounts of tax required to be withheld”
.
Section 69(1)(b): “section NC 15 of the Income Tax Act 2004”
is replaced by “section RA 15 of the Income Tax Act 2007”
.
Section 73(b): “employer monthly schedule delivered under section NC 15 of the Income Tax Act 2004”
is replaced by “employer monthly schedule delivered under section RD 4 of the Income Tax Act 2007”
.
Section 78: “pay the deduction to the Commissioner under section NC 15 of the Income Tax Act 2004”
is replaced by “pay the deduction to the Commissioner under section RD 4 of the Income Tax Act 2007”
.
Section 86, definition of lowest tax rate: replace by the following:
lowest tax rate is the tax rate in schedule 1, part A, table 1, row 1, column 2 of the Income Tax Act 2007
Section 91: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 93(1): “a specified superannuation contribution within the meaning of section OB 1 of the Income Tax Act 2004”
is replaced by “an employer’s superannuation contribution within the meaning of section YA 1 of the Income Tax Act 2007”
.
Section 93(2): “remittance certificate”
is replaced by “PAYE payment form”
.
Section 93(3): “section NC 15 of the Income Tax Act 2004”
is replaced by “section RD 4 of the Income Tax Act 2007”
.
Section 93(3): “of tax deductions, as if the contribution were a tax deduction”
is replaced by “of amounts of tax withheld, as if the contribution were an amount of tax”
.
Section 93(4): “section NC 15”
is replaced by “section RD 4”
.
Section 96(2): “specified superannuation contribution withholding tax payable under the SSCWT rules”
is replaced by “ESCT payable under the ESCT rules”
.
Section 98(2): “specified superannuation contribution withholding tax payable under the SSCWT rules”
is replaced by “ESCT payable under the ESCT rules”
.
Section 98(3)(a): “combined tax and earner premium deductions (within the meaning of the Income Tax Act 2004)”
is replaced by “combined tax and earner-related payments (within the meaning of the Income Tax Act 2007)”
.
Section 99(2): “specified superannuation contribution withholding tax payable under the SSCWT rules”
is replaced by “ESCT payable under the ESCT rules”
.
Section 144(3)(a): “definition of settlement in section OB 1 of the Income Tax Act 2004”
is replaced by “definition of settlement in section YA 1 of the Income Tax Act 2007”
.
Section 215(4)(a): “tax deductions payable and specified superannuation contribution withholding tax payable”
is replaced by “tax deductions or withholdings payable and ESCT payable”
.
Section 215(4)(b): “specified superannuation contribution withholding tax”
is replaced by “ESCT”
.
Section 227(a): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Legal Services Act 2000 (2000 No 42)
Schedule 1, clause 2(1)(e): “subparts MA to MF and MZ of the Income Tax Act 2007 or”
is inserted before “subpart KD of the Income Tax Act 2004”
.
Local Government Act 1974 (1974 No 66)
Section 707ZZZS(2)(b): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 707ZZZT: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 707ZZZT(b): “sections IG 1 and IG 2”
is replaced by “section IA 6”
.
Local Government Amendment Act 1989 (1989 No 1)
Section 29A: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Local Government Act 2002 (2002 No 84)
Schedule 3, clause 69(6): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Schedule 9, clause 6, heading: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Schedule 9, clause 6(1) and (2): “sections CB 5 to CB 21 of the Income Tax Act 2004”
is replaced by “sections CB 6 to CB 23 of the Income Tax Act 2007”
in each place where it appears.
Schedule 9, clause 6(3): “sections EE 34(1) to (3) and EZ 11 of the Income Tax Act 2004”
is replaced by “sections EE 41(1) to (3) and EZ 12 of the Income Tax Act 2007”
.
Local Government (Auckland) Amendment Act 2004 (2004 No 57)
Section 30(5): “section YA 1 of the Income Tax Act 2007 and in”
is inserted before “section OB 1 of the Income Tax Act 1994”
.
Maori Reserved Land Amendment Act 1997 (1997 No 101)
Section 22(2): “section CW 28(1)(g) of the Income Tax Act 2004”
is replaced by “section CW 34(1)(g) of the Income Tax Act 2007”
.
Maori Trust Boards Act 1955 (1955 No 37)
Section 24B(2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 41A(1): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Misuse of Drugs Amendment Act 2005 (2005 No 81)
Section 31, definition of manufacturer: “section OD 7 of the Income Tax Act 2004”
is replaced by “subpart YB of the Income Tax Act 2007 (to the extent to which those rules apply for the whole of that Act excluding the 1973, 1988, and 1990 version provisions)”
.
Motor Vehicle Sales Act 2003 (2003 No 12)
Section 6(1), in the definition of hire purchase agreement: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
National Provident Fund Restructuring Act 1990 (1990 No 126)
Section 25(1)(c): “section EZ 45 of the Income Tax Act 2004”
is replaced by “section EZ 48 of the Income Tax Act 2007”
.
Section 35(2)(a): “section IF 1(1)(a) of the Income Tax Act 2004”
is replaced by “section IA 5(2) of the Income Tax Act 2007”
.
Section 35(2)(b): “section IG 1 of the Income Tax Act 2004”
is replaced by “section IA 6 of the Income Tax Act 2007”
.
Section 35(2)(c): “dividend withholding payment account, or branch equivalent tax account under section ME 5 or section MF 4 or section MG 5 of the Income Tax Act 2004”
is replaced by “FDP account, or branch equivalent tax account under section OA 6(2), (3), or (5), as described in table O2, table O4, or table O8 of the Income Tax Act 2007”
.
National Provident Fund Restructuring Amendment Act 1997 (1997 No 83)
Schedule 2, clause 8(a): “section IF 1(1)(a) of the Income Tax Act 2004”
is replaced by “section IA 5(2) of the Income Tax Act 2007”
.
Schedule 2, clause 8(b): “section IG 1 of the Income Tax Act 2004”
is replaced by “section IA 6 of that Act”
.
Schedule 2, clause 8(c): “dividend withholding payment account, or branch equivalent tax account under section ME 5 or section MF 4 or section MG 5 of the Income Tax Act 2004”
is replaced by “FDP account, or branch equivalent tax account under section OA 6(2), (3), or (5), as described in table O2, table O4, or table O8 of that Act”
.
Schedule 2, clause 9(a): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
New Zealand Superannuation and Retirement Income Act 2001 (2001 No 84)
Section 5(1), definition of net cost: “any tax deduction made or required to be made under the PAYE rules in the Income Tax Act 2004”
is replaced by “any amount of tax deducted or withheld, or required to be deducted or withheld under the PAYE rules in the Income Tax Act 2007”
.
Section 15(1), definition of standard tax: “section NC 8 of the Income Tax Act 2004”
is replaced by “section 24B of the Tax Administration Act 1994”
.
Section 43, item net cost in formula: “any tax deduction made or required to be made under the PAYE rules in the Income Tax Act 2004”
is replaced by “any amount of tax deducted or withheld, or required to be deducted or withheld under the PAYE rules in the Income Tax Act 2007”
.
Section 76(1) and (2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 76(4): “section ME 1 of the Income Tax Act 2004”
is replaced by “section OB 1 of the Income Tax Act 2007”
.
Schedule 1: “section NC 8 of the Income Tax Act 2004”
is replaced by “section 24B of the Tax Administration Act 1994”
.
New Zealand Tourism Board Act 1991 (1991 No 110)
Schedule 1, clause 21: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Parental Leave and Employment Protection Act 1987 (1987 No 129)
Section 71C, definition of net income: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Perpetuities Act 1964 (1964 No 47)
Section 19(1): “section DC 6 of the Income Tax Act 2004”
is replaced by “section DC 7 of that Act”
.
Section 19(1) and (1A): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 19(1A): “section OB 1”
is replaced by “section YA 1”
.
Petroleum Sector Reform Act 1988 (1988 No 95)
Section 3, heading and provisions: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Port Companies Act 1988 (1988 No 91)
Section 38(4)(a): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Privacy Act 1993 (1993 No 28)
Section 6, principle 12(2): “section OD 7 of the Income Tax Act 2004”
is replaced by “subpart YB of the Income Tax Act 2007 (to the extent to which those rules apply for the whole of that Act excluding the 1973, 1988, and 1990 version provisions)”
.
Section 103(1B): “subpart KD of the Income Tax Act 2004”
is replaced by “subparts MA to MF and MZ of the Income Tax Act 2007”
.
Public Audit Act 2001 (2001 No 10)
Section 43: “sections CW 31 and CW 32 of the Income Tax Act 2004”
is replaced by “sections CW 38 and CW 39 of the Income Tax Act 2007”
.
Public Service Investment Society Management Act (No 2) 1979 (1979 No 9)
Section 2(2): “section OD 1 of the Income Tax Act 2004”
is replaced by “section YC 1 of the Income Tax Act 2007”
.
Radiocommunications Act 1989 (1989 No 148)
Sections 153(2) and 161(2): “section OD 7 of the Income Tax Act 2004”
is replaced by “subpart YB of the Income Tax Act 2007 (to the extent to which those rules apply for the whole of that Act excluding the 1973, 1988, and 1990 version provisions)”
in each place where it appears.
Rates Rebate Act 1973 (1973 No 5)
Section 2(1), definition of income, paragraphs (c) and (d)(vi): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 2(2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Securities Act 1978 (1978 No 103)
Section 2, definition of associated persons or persons associated with each other: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 2, definition of convertible note: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 2, definition of relative: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 5(1)(h): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Sentencing Act 2002 (2002 No 9)
Section 127(1), definition of hire purchase agreement: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Smoke-free Environments Act 1990 (1990 No 108)
Section 2(1), definition of manufacturer: “section OD 7 of the Income Tax Act 2004”
is replaced by “subpart YB of the Income Tax Act 2007 (to the extent to which those rules apply for the whole of that Act excluding the 1973, 1988, and 1990 version provisions)”
.
Social Security Act 1964 (1964 No 136)
Section 3(1), definition of income, paragraph (f)(xviii): “subparts MA to MF and MZ of the Income Tax Act 2007 or”
is inserted before “subpart KD of the Income Tax Act 2004”
.
Section 3(1), definition of income tax: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 3(3)(c)(i): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(3)(c)(ii): “section OE 1 or section OE 2(1) of the Income Tax Act 2004”
is replaced by “section YD 1 or YD 2 (excluding section YD 2(2)) of the Income Tax Act 2007”
.
Section 11A(10): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 61G(7), definition of tax credit: “subparts MA to MF and MZ of the Income Tax Act 2007 or”
is inserted before “subpart KD of the Income Tax Act 2004”
.
Section 70(4): “section CW 23 of the Income Tax Act 2004”
is replaced by “section CW 28 of the Income Tax Act 2007”
.
Section 80B, definition of income, paragraph (b): “tax deduction on any of those benefits under the fourth proviso to section NC 6(1) of the Income Tax Act 2004”
is replaced by “tax withheld or deducted for any of those benefits under section RD 11(3) of the Income Tax Act 2007”
.
Section 82A(5): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 83(3): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 83A(4)(b)(iii): replace by the following:
(iii)
the Income Tax Act 2004, be considered to be income of the person; or
(iv)
the Income Tax Act 2007, be considered to be income of the person.
Section 83A(6), definition of income-tested benefit: after “Income Tax Act 2004”
insert “or section YA 1 of the Income Tax Act 2007”
.
Section 83A(6), definition of source deduction payment: add “and includes a PAYE income payment, as that term is defined in section RD 3 of the Income Tax Act 2007 (if applicable)”
.
Section 83A(6), definition of specified provision, paragraph (d): replace by the following:
(d)
section NC 6(1D) of the Income Tax Act 2004; or
(e)
section RD 11(3) of the Income Tax Act 2007.
Section 86G(2): “tax deductions that would be required to be made in accordance with the PAYE rules of the Income Tax Act 2004”
is replaced by “amount of tax required to be withheld or deducted in accordance with the PAYE rules of the Income Tax Act 2007”
.
Section 132H(2)(i): “loss-attributing qualifying companies (within the meaning of the Income Tax Act 2004)”
is replaced by “loss-attributing qualifying companies (within the meaning of the Income Tax Act 2007)”
.
Schedule 18, clause 1, definition of base rate, paragraphs (b) and (d): “subpart KD of the Income Tax Act 2004”
is replaced by “subparts MA to MF and MZ of the Income Tax Act 2007”
in each place where it appears.
Schedule 18, clause 1, definition of base rate, paragraphs (e)(ii) and (g)(ii): “subparts MA to MF and MZ of the Income Tax Act 2007 or”
is inserted before “subpart KD of the Income Tax Act 2004”
.
Schedule 22, clause 2: “deducted pursuant to tax code
is replaced by “G”
(as specified in section NC 8 of the Income Tax Act 2004)”“withheld pursuant to tax code
.“M”
(as specified in section 24B(3) of the Tax Administration Act 1994)”
Stamp and Cheque Duties Act 1971 (1971 No 51)
Section 86F, definition of approved issuer: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 86F, definition of interest: “paragraphs (a) and (c) of the definition of
is replaced by “interest”
in section OB 1 of the Income Tax Act 2004”“paragraphs (a) and (b) of the definition of interest in section YA 1 of the Income Tax Act 2007”
.
Section 86F, definition of money lent: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 86F, definition of paid and payment: “paragraph (c) of the definition of
is replaced by “pay”
in section OB 1 of the Income Tax Act 2004”“paragraph (c) of the definition of pay in section YA 1 of the Income Tax Act 2007”
.
Section 86I: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 86L(2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
State Insurance Act 1990 (1990 No 36)
Section 13(5): “section MD 2 of the Income Tax Act 2004”
is replaced by “sections RM 13 to RM 17 of the Income Tax Act 2007”
.
Section 13(6): “section ME 5 of the Income Tax Act 2004”
is replaced by “section OA 6(2), as described in table O2 of the Income Tax Act 2007”
.
Section 13(7): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
State-Owned Enterprises Act 1986 (1986 No 124)
Section 10A(2)(c): “Schedule 18 of the Income Tax Act 2004”
is replaced by “schedule 36 of the Income Tax Act 2007”
.
Section 12(2)(d): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
State-Owned Enterprises Amendment Act 1996 (1996 No 82)
Section 6, heading and provision: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 6: “Schedule 18”
is replaced by “schedule 36”
.
State-Owned Enterprises (AgriQuality Limited and Asure New Zealand Limited) Act 2007 (2007 No 21)
Section 8(1)(a): “Schedule 18 of the Income Tax Act 2004”
is replaced by “Schedule 36 of the Income Tax Act 2006”
.
State-Owned Enterprises (Meteorological Service of New Zealand Limited and Vehicle Testing New Zealand Limited) Amendment Act 1999 (1999 No 65)
Section 3(9): “Income Tax Act 2004 is amended by omitting from Schedule 18”
is replaced by “Income Tax Act 2007 is amended by omitting from schedule 36”
.
Student Loan Scheme Act 1992 (1992 No 141)
Section 2, definition of employee: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 2, definition of employer: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 2, definition of extra emolument by: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 2, definition of gross income: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 2, definition of income-tested benefit: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 2, definition of net income: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 2, definition of non-resident: “section OE 1 of the Income Tax Act 2004”
is replaced by “section YD 1 of the Income Tax Act 2007”
.
Section 2, definition of PAYE intermediary: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 2, definition of primary employment earnings: “section OB 1 of the Income Tax Act 2004”
is replaced by “section 3(1) of the Tax Administration Act 1994”
.
Section 2, definition of resident: “section OE 1 of the Income Tax Act 2004”
is replaced by “section YD 1 of the Income Tax Act 2007”
.
Section 2, definition of salary or wages: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 2, definition of secondary employment earnings: “section OB 1 of the Income Tax Act 2004”
is replaced by “section 3(1) of the Tax Administration Act 1994”
.
Section 2, definition of tax year: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 14A(2): “section OE 4 of the Income Tax Act 2004”
is replaced by “section YD 4 of the Income Tax Act 2007.”
Section 15(5): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007.”
Section 16, heading: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 16: “section KB 2 and paragraph (b) of the definition of
is replaced by “applicable basic tax rate”
in section OB 1 of the Income Tax Act 2004”“section LC 10 and paragraph (b) of the definition of basic tax rate in section YA 1 of the Income Tax Act 2007”
.
Section 17(2): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 17B: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 18(2)(b): “section NC 8(1) of the Income Tax Act 2004”
is replaced by “section 24B(3) of the Tax Administration Act 1994”
.
Section 19(3): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 21(2) and (3): “section NC 14 of the Income Tax Act 2004”
is replaced by “section 24F of the Tax Administration Act 1994”
in each place where it appears.
Section 25, heading: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 25(1): “section OB 1”
is replaced by “section YA 1”
.
Section 25(1): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 25(1)(b): “tax deductions”
is replaced by “withholding or deducting an amount of tax”
.
Section 25(2): “sections BC 1, LD 1(2) and (3), NC 2(1), NC 6, NC 7, NC 16, and NC 17 of the Income Tax Act 2004”
is replaced by “sections BC 1, LD 1(2) and (3), RC 2(1), RC 6, RC 7, RC 16, and RC 17 of the Income Tax Act 2007”
.
Section 25(3): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 27(2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 28(2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 28(2)(b): “provisional taxpayer”
is replaced by “provisional taxpayer or a person liable to pay provisional tax”
.
Section 28(3)(a): “sections MB 2(3) and MB 4(3)(a) of the Income Tax Act 2004 (which determine the amount of provisional tax payable) and section LD 7”
is replaced by “sections RC 3 and RC 5(2) of the Income Tax Act 2007 and section LB 2”
.
Section 28(3)(b): “section MB 4(3)(b) of the Income Tax Act 2004”
is replaced by “section RC 5(3) of the Income Tax Act 2007”
.
Section 28(3)(c): “section MB 7 of the Income Tax Act 2004”
is replaced by “section RC 8 of the Income Tax Act 2007”
.
Section 28(3)(d): “section MB 8(3)(a)(i) and (ii) and (b)(i) of the Income Tax Act 2004 (which provide for exceptions to the requirements of section MB 8(2)”
is replaced by “section RC 9(4)(a)(i) and (ii) and (b)(i) of the Income Tax Act 2007 (which provide for exceptions to the requirements of section RC 9(3)”
.
Section 28(3)(e): “section MB 8(4) of the Income Tax Act 2004”
is replaced by “section RC 9(5) of the Income Tax Act 2007”
.
Section 28(3)(f): “sections MB 10, MB 15, MB 17, MB 18, MB 23, and MB 32 of the Income Tax Act 2004”
is replaced by “sections RC 11, RC 16 to RC 19, RC 24, and RC 31 of the Income Tax Act 2007”
.
Section 30(1): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 38AH(c)(i): “source deduction payment, as defined in section OB 2(1) of the Income Tax Act 2004”
is replaced by “PAYE income payment as defined in section RD 3(1) of the Income Tax Act 2007”
.
Section 44(3), definition of due date, paragraphs (a) and (b): “schedule 13 of the Income Tax Act 2004”
is replaced by “schedule 3 of the Income Tax Act 2007”
in each place where it appears.
Section 44A(3)(a) and (b): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 44A(4)(b): “schedule 13, part A, of the Income Tax Act 2004”
is replaced by “schedule 3, part A of the Income Tax Act 2007”
.
Section 55B(4): “Section NC 14 of the Income Tax Act 2004”
is replaced by “Section 24F of the Tax Administration Act 1994”
.
Superannuation Schemes Act 1989 (1989 No 10)
Section 23(1): “section GD 8 of the Income Tax Act 2004”
is replaced by “section EY 11 of the Income Tax Act 2007”
.
Section 30(a): “section GD 8 of the Income Tax Act 2004”
is replaced by “section EY 11 of the Income Tax Act 2007”
.
Takeovers Act 1993 (1993 No 107)
Section 44L, definition of associated person, paragraph (a): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Tarawera Forest Act 1967 (1967 No 45)
Section 16, heading: “Income Tax Act 1976”
is replaced by “Income Tax Act 2007”
.
Section 16: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Taxation Review Authorities Act 1994 (1994 No 165)
Section 3(2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 17(4), definition of widely-held company: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Te Arawa Lakes Settlement Act 2006 (2006 No 43)
Section 84(2), definitions of market value and voting interest: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
in each place where it appears.
Trustee Companies Management Act 1975 (1975 No 25)
Section 2(2): “section OD 1 of the Income Tax Act 2004”
is replaced by “section YC 1 of the Income Tax Act 2007”
.
Tutae-Ka-Wetoweto Forest Act 2001 (2001 No 48)
Section 10: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Unit Trusts Act 1960 (1960 No 99)
Section 2(1), definition of unit trust, paragraph (g): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(4): “section OD 1 of the Income Tax Act 2004”
is replaced by “section YC 1 of the Income Tax Act 2007”
.
Section 6A(b): “section OD 1 of the Income Tax Act 2004”
is replaced by “section YC 1 of the Income Tax Act 2007”
.
Section 6C(b): “section OD 1 of the Income Tax Act 2004”
is replaced by “section YC 1 of the Income Tax Act 2007”
.
War Pensions Act 1954 (1954 No 54)
Section 67(1), definition of employment income, paragraph (a)(i): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 67(1), definition of employment income, paragraph (a)(ii): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 67(1), definition of employment income, paragraph (b): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 74C(1), definition of standard tax: “section NC 8 of the Income Tax Act 2004”
is replaced by “section 24B of the Tax Administration Act 1994”
.
Wool Industry Restructuring Act 2003 (2003 No 40)
Section 36(1)(b) and (c): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 36(2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 36(2)(b) and (4)(b): “section OD 5(5)”
is replaced by “section YC 10”
.
Section 36(3): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 36(4), (5) and (6): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 37: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 38(1) and (2): “section OC 3 of the Income Tax Act 2004”
is replaced by “section CV 5 of the Income Tax Act 2007”
in each place where it appears.
Section 39(2) and (3): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
in each place where it appears.
Schedule 49 Goods and Services Tax Act 1985 section 2, definitions of income year (and following): item amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 49 Goods and Services Tax Act 1985 section 20A(1): item amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 49 Injury Prevention, Rehabilitation, and Compensation Act 2001 section 6, definition of private domestic worker: item amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 49 Injury Prevention, Rehabilitation, and Compensation Act 2001 section 11(1)(h)(iii): item amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 49 Insolvency Act 2006 section 274(5)(b) to (d): item amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 49 KiwiSaver Act 2006 section 153(d): item repealed (with effect from 1 November 2007), on 19 December 2007, by section 137 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Schedule 49 National Provident Fund Restructuring Amendment Act 1997 schedule 2, clause 8(c): item amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 49 Te Arawa Lakes Settlement Act 2006 section 84(2): item amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Private Acts
ANZ Banking Group (New Zealand) Act 1979 (1979 No 1)
Section 7(4): “section OE 4(1)(m) of the Income Tax Act 2004”
is replaced by “section YD 4(11)(a) of the Income Tax Act 2007.”
Countrywide Banking Corporation Limited Act 1994 (1994 No 1)
Section 9(2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Museum of Transport and Technology Act 2000 (2000 No 1)
Section 19(4): “sections EE 41 to EE 44 of the Income Tax Act 2004”
is replaced by “sections EE 48 to EE 52 of the Income Tax Act 2007”
.
National Bank of New Zealand Limited Act 1994 (1994 No 3)
Section 9(2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Public Service Investment Society Limited Act 1998 (1998 No 3)
Section 13(3): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Southland Flood Relief Committee Empowering Act 1992 (1992 No 1)
Section 8: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Sydenham Money Club Act 2001 (2001 No 2)
Section 18(2) and (3): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
in each place where it appears.
Te Runanga O Ngai Tahu Act 1996 (1996 No 1)
Section 30(1)(c): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 31(3)(c): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Tower Corporation Act 1990 (1990 No 2)
Section 26(2)(a): “section IF 1(1)(a) of the Income Tax Act 2004”
is replaced by “section IA 5(2) of the Income Tax Act 2007”
.
Section 26(2)(b): “section IG 1 of the Income Tax Act 2004”
is replaced by “section IA 6 of the Income Tax Act 2007”
.
In section 26(2)(c), replace “FDP account under table O4”
by “FDP account under section OA 6(3) as described in table O4”
, and replace “branch equivalent tax account under table O8”
by “branch equivalent tax account under section OA 6(5) as described in table O8”
.
Section 26(5): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Local Acts
Auckland War Memorial Museum Act 1996 (1996 No 4)
Section 21(4): “sections EE 37 to EE 44 of the Income Tax Act 2004”
is replaced by “sections EE 44 to EE 52 of the Income Tax Act 2007”
.
Section 21(5): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Hawke’s Bay Crematorium Act 1944 (1944 No 7)
Section 5(3): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Hawke’s Bay Regional Council (Surplus Funds Distribution) Empowering Act 1999 (1999 No 4)
Section 5(2): “section ME 8 of the Income Tax Act 2004”
is replaced by “sections OB 60 and OB 61 of the Income Tax Act 2007”
.
Selwyn Plantation Board Empowering Act 1992 (1992 No 4)
Section 17, heading: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 17(1): “sections CB 5 to CB 21 of the Income Tax Act 2004”
is replaced by “sections CB 6 to CB 23 of the Income Tax Act 2007”
.
Section 17(2), (4), and (5): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Westpac New Zealand Act 2006 (2006 No 3)
Section 4, definition of Inland Revenue Acts: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 18(1): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 18(1)(c) and (d): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 18(1)(e): “EW 43, and GD 11 of the Income Tax Act 2004”
is replaced by “EW 42, and GB 21 of the Income Tax Act 2007”
.
Section 18(2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 18(3): “section DB 23 of the Income Tax Act 2004”
is replaced by “section DB 31 of the Income Tax Act 2007”
.
Section 19(1), (2), (3), (6)(c), (7), (8), (9), and (10): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 19(1)(a)(ii): “section DB 41”
is replaced by “section DB 50”
.
Section 19(4): “DB 41 of the Income Tax Act 2004”
is replaced by “section DB 50 of the Income Tax Act 2007”
.
Section 19(7)(b): “sections EE 37 to EE 44”
is replaced by “sections EE 44 to EE 49, and EE 51 and EE 52”
.
Section 19(12): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Schedule 49 Hawke’s Bay Regional Council (Surplus Funds Distribution) Empowering Act 1999 section 5(2): item amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Regulations
Animal Products (Regulated Control Scheme—Bivalve Molluscan Shellfish) Regulations 2006 (SR 2006/38)
Regulation 38(1)(b): “section OE 1 or section OE 2 of the Income Tax Act 2004”
is replaced by “section YD 1 or YD 2 (excluding section YD 2(2)) of the Income Tax Act 2007”
.
Animal Products (Regulated Control Scheme—Limited Processing Fishing Vessels) Regulations 2001 (SR 2001/334)
Regulation 34(1)(c): “section OE 1 or section OE 2 of the Income Tax Act 2004”
is replaced by “section YD 1 or YD 2 (excluding section YD 2(2)) of the Income Tax Act 2007”
.
Cooperative Dairy Companies Income Tax Regulations 1955 (SR 1955/55)
Regulation 2, definition of available subscribed capital per share: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Regulation 2, definition of gross income: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Cooperative Milk Marketing Companies Income Tax Regulations 1960 (SR 1960/1)
Regulation 2, definition of available subscribed capital per share: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Regulation 2, definition of gross income: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Cooperative Pig Marketing Companies Income Tax Regulations 1964 (SR 1964/37)
Regulation 2, definition of available subscribed capital per share: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Regulation 2, definition of gross income: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Financial Reporting Order 1994 (SR 1994/134)
Clause 4, item headed Depreciation, paragraph (a): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Clause 4, item headed Specified leases: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Clause 4, item headed Specified leases, paragraph (a): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Fishing Industry Board (Dissolution) Regulations 2002 (SR 2002/211)
Regulation 5B(1): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Forestry Encouragement Grants Regulations 1983 (SR 1983/37)
Regulation 2, definition of Maori authority: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Schedule 1, clause 3: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Health Entitlement Cards Regulations 1993 (SR 1993/169)
Regulation 2, definition of family credit income, paragraph (a): “section KD 1 of the Income Tax Act 2004”
is replaced by “subpart MB of the Income Tax Act 2007”
.
Regulation 2, in the definition of family credit income, paragraph (b): “
is replaced by “subpart KD credit”
and any “family tax credit”
(as those terms are defined in section OB 1 of the Income Tax Act 2004”“family assistance credit and any family tax credit (as that term is defined in section YA 1 of the Income Tax Act 2007”
.
Regulation 2, definition of net income: “net income as defined in section OB 1 of the Income Tax Act 2004”
is replaced by “net income as defined in section YA 1 of the Income Tax Act 2007”
.
Regulation 2, definition of net income, paragraph (d): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Regulation 2, definition of net income, paragraph (e)(i): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Regulation 2, definition of net income, paragraph (e)(ii): “section OE 1 or section OE 2 of the Income Tax Act 2004”
is replaced by “section YD 1 or YD 2 (excluding section YD 2(2)) of the Income Tax Act 2007”
.
Regulation 2, definition of Part KD credit is replaced by:
family assistance credit means a credit of tax identified in Part M of the Income Tax Act 2007, excluding any family tax credit
Regulation 2, definition of tax year: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Regulation 8: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Regulation 8: “subpart KD”
is replaced by “subparts MA to MF and MZ”
in each place where it appears.
Regulation 8: “subpart KD credit”
is replaced by “family assistance credit”
in each place where it appears.
Income Tax Act (Exempt Unit Trusts) Order 1990 (SR 1990/254)
Clause 2: “section HE 1 of the Income Tax Act 2004”
is replaced by “section HD 13 of the Income Tax Act 2007”
.
Income Tax (Adverse Event Income Equalisation Scheme Rate of Interest) Regulations 1995 (SR 1995/57)
Regulation 2: “section EH 41 of the Income Tax Act 2004”
is replaced by “section EH 40 of the Income Tax Act 2007”
.
Income Tax (Calculation of Interest on Fringe Benefit Tax) Regulations 1993 (SR 1993/144)
Regulation 2, heading and provisions: “fringe benefit tax”
is replaced by “FBT”
in each place where it appears.
Regulation 2(a): “section ND 13 of the Income Tax Act 2004”
is replaced by “section RD 61 of the Income Tax Act 2007”
.
Regulation 2(b): “section ND 14 of the Income Tax Act 2004”
is replaced by “section RD 60 of the Income Tax Act 2007”
.
Regulation 4: “fringe benefit tax”
is replaced by “FBT”
.
Regulation 5(1) and (2): “section ND 13 of the Income Tax Act 2004”
is replaced by “section RD 61 of the Income Tax Act 2007”
in each place where it appears.
Regulation 5(1)(a) and (2)(a): “fringe benefit tax”
is replaced by “FBT”
in each place where it appears.
Regulation 6(1), item b: “fringe benefit tax”
is replaced by “FBT”
.
Regulation 6: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Regulation 6: “ND 13”
is replaced by “RD 61”
.
Regulation 6: “ND 14”
is replaced by “RD 60”
in each place where it appears.
Regulation 7: “fringe benefit tax”
is replaced by “FBT”
.
Income Tax (Cook Islands Development Projects) Order 1986 (SR 1986/27)
In clause 3: “section CW 47 of the Income Tax Act 2004”
is replaced by “section CW 59 of the Income Tax Act 2007”
.
Income Tax (Depreciation Determinations) Regulations 1993 (SR 1993/232)
Regulation 2: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Income Tax (Refund of Excess Tax) Order 2003 (SR 2003/74)
Clause 3, heading: “section MD 1(1A) of the Income Tax Act 2004”
is replaced by “section RM 5 of the Income Tax Act 2007”
.
Clause 3: “section MD 1(1A) of the Income Tax Act 2004”
is replaced by “section RM 5 of the Income Tax Act 2007”
.
Income Tax (Social Assistance Suspensory Loans) Order 1995 (SR 1995/79)
In clause 2: “sections EW 47 and EZ 35 of the Income Tax Act 2004”
is replaced by “sections EW 45 and EZ 38 of the Income Tax Act 2007”
.
Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy) Regulations 2006 (SR 2006/16)
[Repealed]Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy) Regulations 2007 (SR 2007/71)
Regulation 3, definition of tax year: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Injury Prevention, Rehabilitation, and Compensation (Self-Employed Work Account Levies) Regulations 2006 (SR 2006/62)
[Repealed]Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70)
Regulation 3, definition of tax year: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Parental Leave and Employment Protection Regulations 2002 (SR 2002/98)
Regulation 8(1)(d): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Securities Act (Telecom Corporation of New Zealand Limited) Exemption Notice 2001 (SR 2001/286)
Clause 4(1), definition of control: “section OD 1(1) of the Income Tax Act 2004”
is replaced by “section YC 1(1) of the Income Tax Act 2007”
.
Social Security (Temporary Additional Support) Regulations 2005 (SR 2005/334)
Regulation 13, example 1, item 1 and example 2, item 1: “subpart KD of the Income Tax Act 2004”
is replaced by “subparts MA to MF and MZ of the Income Tax Act 2007”
.
Schedule 1, clause 3(b): “subpart KD of the Income Tax Act 2004”
is replaced by “subparts MA to MF and MZ of the Income Tax Act 2007”
.
Schedule 1, clause 3(b)(i): “section KD 6 or section KD 7 of that Act”
is replaced by “section 80KI to 80KU of the Tax Administration Act 1994”
.
Schedule 3, part 1, clause 1(b): “subpart KD of the Income Tax Act 2004”
is replaced by “subparts MA to MF and MZ of the Income Tax Act 2007”
Securities Regulations 1983 (SR 1983/121)
Regulation 2(1), definition of associated persons or persons associated with each other: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Student Allowances Regulations 1998 (SR 1998/277)
Regulation 2(1), definition of foreign-sourced amount: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Regulation 2(1), definition of personal income, paragraph (d): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Regulation 2(1), definition of taxable income: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Regulation 2(1), definition of tax year: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Superannuation Schemes (Fees) Regulations 1992 (SR 1992/284)
Schedule, part 2, clause 1: “section GD 8 of the Income Tax Act 2004”
is replaced by “section EY 11 of the Income Tax Act 2007”
.
Tax Administration (Binding Rulings) Regulations 1999 (SR 1999/236)
Regulation 3(1A)(a): “section FB 2 of the Income Tax Act 2004”
is replaced by “section YD 5 of the Income Tax Act 2007”
.
Regulation 3(1A)(b): “section GD 13”
is replaced by “sections GC 6 to GC 14”
.
Taxation (Abated Interim Payments of Part KD Credit) Regulations 2002 (SR 2002/52)
Regulation 1: “Subpart KD”
is replaced by “subparts MA to MF and MZ”
.
Regulation 3, heading and subclause (1): “section KD 6(1)(b) of the Income Tax Act 2004”
is replaced by “section 80KN(1)(b) of the Tax Administration Act 1994”
.
Taxation (Australian Wine Equalisation Tax Rebate) Regulations 2006 (SR 2006/105)
Regulation 4, definition of Australian financial year: “section CV 4(3) of the Income Tax Act 2004”
is replaced by “section CV 8(3) of the Income Tax Act 2007”
.
Regulation 4, definition of Australian wine producer rebate: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Taxation Review Authorities Regulations 1998 (SR 1998/460)
Schedule, form 1: “the Income Tax Act 1994, the Income Tax Act 2004”
is replaced by “the Income Tax Act 2004, the Income Tax Act 2007”
.
Taxation (Use of Money Interest Rates) Regulations 1998 (SR 1998/105)
Regulation 1(2)(a): after “2004”
, insert “or the Income Tax Act 2007”
.
Taxation (Use of Money Interest Rates Setting Process) Regulations 1997 (SR 1997/7)
Regulation 1(2)(a): after “2004”
, insert “or the Income Tax Act 2007”
.
Telecommunications (Information Disclosure) Regulations 1999 (SR 1999/383)
Regulation 2, definition of subvention payment: “section IG 1 of the Income Tax Act 2004”
is replaced by “sections IA 6 and IC 1 to IC 6 of the Income Tax Act 2007”
.
Schedule 49 Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy) Regulations 2006: item repealed, on 1 April 2008, by section 560 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 49 Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy) Regulations 2007: item inserted, on 1 April 2008, by section 560 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 49 Injury Prevention, Rehabilitation, and Compensation (Self-Employed Work Account Levies) Regulations 2006: item repealed, on 1 April 2008, by section 560 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 49 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007: item inserted, on 1 April 2008, by section 560 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 49 Taxation (Abated Interim Payments of Part KD Credit) Regulations 2002 regulation 1: item amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 50 Amendments to Tax Administration Act 1994
Tax Administration Act 1994 (1994 No 166)
Section 2
Section 2(4): “the Income Tax Act 2007”
, is inserted before “the Income Tax Act 2004”
.
Section 3
Section 3(1), definition of accounting period: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of activities undertaken as an airport operator: “activities as an airport operator in section OC 1(6) of the Income Tax Act 2004”
is replaced by “airport operator activities in section HR 7 of the Income Tax Act 2007”
.
Section 3(1), definition of assessment: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 3(1), definition of authorised savings institution: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of base amount: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of basis of exemption: “has the meaning given by section NF 9(2) of the Income Tax Act 2004”
is replaced by “is the basis of exemption referred to in section 32E(2)”
.
Section 3(1), definition of certificate of exemption: repeal.
Section 3(1), definition of combined tax and earner premium deduction or combined tax and earner levy deduction: replace by the following:
combined tax and earner-related payment—
(a)
unless paragraph (b) applies, has the same meaning as in section YA 1 of the Income Tax Act 2007:
(b)
is defined in section 167(4) of this Act for the purposes of that section
Section 3(1), definition of commercial production: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of consideration: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of contract payment: “regulation 2(1) of the Income Tax (Withholding Payments) Regulations 1979”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of co-operative company: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of disposition: “paragraph (d) of the definition of dispose in section OB 1 of the Income Tax Act 2004”
is replaced by “paragraph (e) of the definition of dispose in section YA 1 of the Income Tax Act 2007”
.
Section 3(1), after the definition of disqualifying penalty: insert the following:
dividend treated as interest, in sections 25 and 51 of this Act, has the same meaning as in section YA 1 of the Income Tax Act 2007
Section 3(1), definition of employer: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of exploratory well: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of exploratory well expenditure: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of family certificate of entitlement: “certificate”
is replaced by “notice”
in each place where it appears.
Section 3(1), definition of family certificate of entitlement: “section KD 5 of the Income Tax Act 2004 in respect of the estimated entitlement of that person to a credit of tax allowable under section KD 2 or, as the case may be, sections KD 2 and KD 3 of that Act”
is replaced by “section 80KD for the estimated entitlement of the person to a tax credit under the family scheme in subparts MA to MF and MZ of the Income Tax Act 2007”
.
Section 3(1), definition of first PAYE period: replace by the following:
first payment period, in section 47 and 173 of this Act, has the same meaning as in section YA 1 of the Income Tax Act 2007
Section 3(1), definition of fringe benefit: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 3(1), definition of gift-exempt body, paragraph (a): “any of the paragraphs of section KC 5(1) of the Income Tax Act 2004”
is replaced by “schedule 32 of the Income Tax Act 2007”
.
Section 3(1), definition of gift-exempt body, paragraph (b): “a certificate of exemption in accordance with section NF 9 of that Act as a result of an application made in which application the basis for exemption claimed is that set out in subsection (1)(i) or subsection (1)(j) of that section”
is replaced by “an RWT exemption certificate under section 32E as a result of an application made claiming the basis for exemption set out in section 32E(2)(k) or (l)”
.
Section 3(1), definition of gift-exempt body, paragraph (b): “such a certificate of exemption”
is replaced by “the certificate”
.
Section 3(1), definition of government agency: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 3(1), definition of GST ratio: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of instalment date: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of interest instalment date: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of life insurer: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), after the definition of life insurer: insert the following:
Maori authority distribution penalty tax means tax payable under section 140CB
Section 3(1), after the definition of Minister: insert the following:
new provisional taxpayer means a person who has an initial provisional tax liability as described in section YA 1 of the Income Tax Act 2007
Section 3(1), definition of PAYE period: “has the same meaning as in section NC 15(8) of the Income Tax Act 2004”
is replaced by “means first payment period or second payment period, as applicable”
.
Section 3(1), definition of payment: “paragraph (g) of the definition of pay in section OB 1 of the Income Tax Act 2004”
is replaced by “paragraph (a) of the definition of pay in section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of permit area: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of petroleum mining operations: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of policyholder net loss: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of prescribed: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 3(1), after the definition of prescribed: insert the following:
primary employment earnings, for an employee and for a pay period, means a PAYE income payment that is not a schedular payment or an extra pay, when the payment meets 1 of the following requirements:
(a)
the payment is derived by the employee in the pay period from 1 employer:
(b)
the payment is the largest payment derived by the employee in the pay period, if the employee derives payments in the period from 2 or more employers:
(c)
the payment is derived in the pay period and is of the same amount as another payment that the employee chooses, if the employee derives payments in the period from 2 or more employers and 2 or more of the payments are of the same amount
Section 3(1), definition of property: “paragraph (d) of the definition of that term in section OB 1 of the Income Tax Act 2004”
is replaced by “paragraph (b) of the definition of that term in section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of provisional taxpayer: replace by the following:
provisional taxpayer means a person who is liable to pay provisional tax under section RC 3 of the Income Tax Act 2007
Section 3(1), definition of qualifying person: “section 84(6) for the purposes of that section”
is replaced by “sections 83(7), 84(6), and 85G(6) for the purposes of those sections”
.
Section 3(1), definition of qualifying resident foreign trustee, paragraph (b)(i): “section OE 1 of the Income Tax Act 2004”
is replaced by “section YD 1 of the Income Tax Act 2007”
.
Section 3(1), definition of ratio instalment date: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), before the definition of record: insert the following:
reconciliation statement means a reconciliation statement under section 49
Section 3(1), definition of relinquishment: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of resident foreign trustee, paragraph (b): “section OE 1 or section OE 2 of the Income Tax Act 2004”
is replaced by “section YD 1, YD 2, or YD 3 (excluding section YD 2(2)) of the Income Tax Act 2007”
.
Section 3(1), definition of residual income tax, paragraph (b): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), after the definition of return period: insert the following:
RWT exemption certificate has the same meaning as in section YA 1 of the Income Tax Act 2007
Section 3(1), definition of second PAYE period: replace by the following:
second payment period, in sections 47 and 173(1)(b) of this Act, has the same meaning as in section YA 1 of the Income Tax Act 2007
secondary employment earnings, for an employee and for a pay period, means a PAYE income payment that—
(a)
is derived by the employee in the pay period from an employer; and
(b)
is not—
(i)
a payment of primary employment earnings; or
(ii)
a schedular payment; or
(iii)
an extra pay
Section 3(1), definition of settlement: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(1), definition of settlor: “has the same meaning as in paragraphs (a) and (b) of the definition of that term in section OB 1 of the Income Tax Act 2004”
is replaced by “is defined in section HC 27 of the Income Tax Act 2007”
.
Section 3(1), definition of special account: repeal.
Section 3(1), after the definition of shortfall penalty: insert the following:
special tax code certificate means a special tax code certificate under section 24F
Section 3(1), definition of specified dividends: repeal.
Section 3(1), definition of tax, paragraphs (a)(iii)(A) and (d)(iii)(A): “a dividend withholding payment”
is replaced by “FDP”
in each place where it appears.
Section 3(1), definition of tax, paragraphs (a)(xi) and (ca)(iii): “rebate”
is replaced by “tax credit”
in each place where it appears.
Section 3(1), definition of tax, paragraph (a)(xiii): “section NBB 6 of the Income Tax Act 2004”
is replaced by “section RP 4 of the Income Tax Act 2007”
.
Section 3(1), definition of tax, paragraph (ab): “section CV 4 of the Income Tax Act 2004”
is replaced by “section CV 8 of the Income Tax Act 2007”
.
Section 3(1), definition of tax, after paragraph (ca): insert the following:
(cb)
for the purposes of sections 156 to 165, includes a combined tax and earner-related payment:
Section 3(1), after the definition of tax agent: insert the following:
tax code certificate means a tax code certificate under section 24I(2)
tax code notification means a tax code notification under section 24I(1)
Section 3(1), definition of tax deduction: repeal.
Section 3(1), definition of tax position, paragraph (h): replace by the following:
(h)
the availability of a tax loss component or loss balance, or the use of a tax loss component or loss balance:
Section 3(1), definition of tax position, paragraph (j): replace by the following:
(j)
the balance of a tax account or memorandum account of any type or description, or a debit or credit to such an account:
Section 3(1), definition of tax position, paragraph (n): “rebate”
is replaced by “tax credit”
.
Section 3(1), definition of tax position, paragraph (o): “section NBB 6 of the Income Tax Act 2004”
is replaced by “section RP 4 of the Income Tax Act 2007”
.
Section 3(1), definition of withdrawal tax: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 3(2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 4A
Section 4A(1)(b)(ii): replace by the following:
(ii)
paying, deducting, or withholding, or not paying, not deducting, or not withholding, an amount of tax; or
Section 4A(2)(a) to (bb): replace by the following:
(a)
a company is deemed to withhold FDP when a foreign dividend is paid to the company:
(b)
an amount of tax is deemed to be withheld when payment is made of the net amount of a PAYE income payment:
(bb)
a contribution deduction under the KiwiSaver Act 2006 is deemed to be made when payment is made of the net amount of a PAYE income payment:
Section 4A(2)(c) and (d): “of a deduction”
is replaced by “withheld or deducted”
in each place where it appears.
Section 4A(3), words before paragraph (a): replace by the following:
(3)
References in this Act to tax liabilities for withholding or deducting an amount of tax, or making or accounting for amounts deducted or amounts withheld, under the PAYE rules, to the extent necessary, are also to be construed as including references to liabilities for withholding, deducting, making, or accounting for,—
Section 4A(4), words before paragraph (a): “Where a taxpayer required to provide a return under any of sections NC 15, NF 4, NG 11, and NH 3 of the Income Tax Act 2004”
is replaced by “When a taxpayer has an obligation under any of sections RA 5, RA 6, RA 10, RA 15 to RA 19, RD 2, RD 4, RD 22, RE 20, RE 21, RF 13, RG 3, or RG 6 of the Income Tax Act 2007”
.
Section 4B
Section 4B(1): “section CV 4 of the Income Tax Act 2004”
is replaced by “section CV 8 of the Income Tax Act 2007”
.
Section 14C
Section 14C(1): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 17
Section 17(1C)(a)(ii): “section OD 7, interpreted as if relative had the meaning set out in paragraph (b) of the definition in section OB 1, or OD 8(3) of the Income Tax Act 2004”
is replaced by “subpart YB of the Income Tax Act 2007 (to the extent to which those rules apply for the whole of that Act excluding the 1973, 1988, and 1990 version provisions), interpreted as if relative had the meaning set out in paragraph (b) of the definition in section YA 1, or the rules for the 1988 version provisions of that Act”
.
Section 22
Section 22(1)(c)(iii) and (iv): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
in each place where it appears.
Section 22(1)(c)(v): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 22(2)(c): “SSCWT rules apply and who makes any specified superannuation contribution”
is replaced by “ESCT rules apply and who makes an employer’s superannuation contribution”
.
Section 22(2)(f): replace by the following:
(f)
is a company that is an ICA company, a FDPA company, a BETA company, a BETA person, a PCA company, or a PCA person:
Section 22(2)(j): “foreign withholding payment dividend”
is replaced by “foreign dividend”
.
Section 22(2)(k) and (kb): replace by the following:
(k)
every credit and debit to the person’s memorandum accounts (other than a CTR account and an ASC account), and the amount of a credit attached to a dividend or distribution paid by the person:
Section 22(2)(l): “specified superannuation contribution”
is replaced by “employer’s superannuation contribution”
in each place where it appears.
Section 22(2), words after the paragraphs: “(for paragraphs (k) and (kb)) imputation year”
is replaced by “(for paragraph (k)) the tax or income year (as applicable)”
.
Section 22(3) and (6)(b): “deducted”
is replaced by “withheld or deducted”
in each place where it appears.
Section 22(7)(c): replace by the following:
(c)
accounts (whether contained in a manual, mechanical, or electronic format) to be maintained under the imputation rules, the FDP rules, or section OA 3 for accounts under subparts OE and OJ, and sections OP 97 to OP 108 of the Income Tax Act 2007, and any statement to be retained under section 31 or 71 of this Act:
Section 22A
Section 22A, heading, and subsections (1) and (2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 22B
Section 22B(1): “section EW 46 or EZ 36”
is replaced by “section EW 44 or EZ 39 of the Income Tax Act 2007”
.
Section 24
Section 24(1): replace by the following:
(1)
An employer who makes a PAYE income payment to an employee must keep a proper record relating to the employee, showing the amount of the PAYE income payment before tax and the amount of the tax withheld from it, and must enter those amounts in the record at the time of making the PAYE income payment.
Section 24(2): “source deduction payments, tax deduction certificates, tax code declarations”
is replaced by “PAYE income payments, withholding certificates, tax code notifications”
.
Section 24(2): “Income Tax Act 2004 to deliver to the Commissioner or to any other person the signed tax deduction certificates, tax code declarations”
is replaced by “Income Tax Act 2007 to deliver to the Commissioner or to any other person the signed withholding certificates, tax code notifications”
.
Section 24(2), proviso: “tax code declarations,”
is replaced by “tax code notifications,”
.
New sections 24B to 24P
After section 24: insert the following:
PAYE tax codes
24B PAYE tax codes
(1)
This section applies for the purposes of the PAYE rules to provide an employee with a tax code for a PAYE income payment. Subsection (2) overrides this subsection.
(2)
Subsection (1) does not apply to the following amounts:
(a)
an extra pay:
(b)
a schedular payment:
(c)
a payment of an income-tested benefit.
(3)
An employee must notify their employer that their tax code is 1 of the following:
(a)
“M”
for primary employment earnings when the employee is not entitled to a tax credit under section LC 4 of the Income Tax Act 2007:
(b)
“ML”
for primary employment earnings when the employee is entitled to a tax credit under section LC 4 of the Income Tax Act 2007:
(c)
“S”
for secondary employment earnings for an employee whose annual income is not more than $38,000:
(d)
“SH”
for secondary employment earnings for an employee whose annual income is more than $38,000 but is not more than $60,000:
(e)
“ST”
for secondary employment earnings for an employee whose annual income is more than $60,000:
(f)
“CAE”
for salary or wages for employment as a casual agricultural employee:
(g)
“EDW”
for salary or wages for employment as an election day worker:
(h)
“no notification”
when the employee has not provided their employer with a tax code notification or a tax code certificate.
(4)
If another Act requires an employer to withhold the amount of tax for a PAYE income payment to an employee and pay the amount to the Commissioner, the tax code may be combined with another code applying under that Act.
Compare: 2004 No 35 s NC 8(1), (1AA)
24C Tax code for payment that includes income-tested benefit
If an employee receives a PAYE income payment of an income-tested benefit and a PAYE income payment that does not consist of an income-tested benefit, the tax code “S”
applies to the payment that does not consist of an income-tested benefit.
Compare: 2004 No 35 s NC 8(1) proviso
24D Tax code for parental leave payment
The tax code applying to an employee’s parental leave payment under Part 7A of the Parental Leave and Employment Protection Act 1987 is their tax code before the parental leave from their employment started unless the employee provides a further tax code notification.
Compare: 2004 No 35 s NC 8(9A)
24E Tax code for employment as private domestic worker
An employee who wishes to have a tax code for their employment as a private domestic worker may provide their tax code notification to the Commissioner.
Compare: 2004 No 35 s NC 8(12)
24F Special tax code certificates
(1)
The Commissioner may provide an employee with a special tax code certificate, whether because the employee has 2 or more employments, or is entitled to have a net loss carried forward, or wishes to have a reduction applying to the amount of tax withheld under section 24H(1), or for another reason.
(2)
The special tax code may—
(a)
set out a tax code to apply to a payment of salary or wages to an employee by 1 or more of their employers for a period referred to in the certificate:
(b)
require that no amount of tax is withheld from, or a particular rate of tax applies to, a proportion of a PAYE income payment of the employee, as if it were the whole payment.
(3)
The Commissioner must calculate, for the PAYE income payments and period referred to in the certificate, and set out in the certificate, the amount of tax for the payments or the rate of tax applying to them, having regard to the amount of tax for the payments that would be required under sections RD 9 to RD 11 of the Income Tax Act 2007.
(4)
When an employee provides a special tax code certificate to their employer, the provisions of the certificate override anything in the Income Tax Act 2004 and this Act other than the employee’s duties under sections RA 8, RA 10, and RD 4(2) of the Income Tax Act 2007.
(5)
An employee’s entitlement under subparts MA to MF and MZ of the Income Tax Act 2007 is not taken into account in setting a tax code for a special tax code certificate.
(6)
The Commissioner may cancel a special tax code certificate at any time, and on notification of the cancellation, the employee must return the certificate to the Commissioner within a period of 7 days.
Compare: 2004 No 35 s NC 14
24G Use of incorrect tax codes
(1)
This section applies when the Commissioner considers that an employer or PAYE intermediary has used an incorrect tax code in relation to a PAYE income payment to an employee.
(2)
The Commissioner may notify the employer or PAYE intermediary of the incorrect code and provide the tax code that should apply to the PAYE income payment.
(3)
The employer or PAYE intermediary must use the tax code provided by the Commissioner in relation to a PAYE income payment made to the employee after the date of notification. But the tax code does not apply if the employee notifies their employer that their circumstances have changed and, as a result, a different tax code should apply.
Compare: 2004 No 35 s NC 12A(1)–(3)
24H When entitlement to use tax code ends
(1)
This section applies when an employee is no longer entitled to use a certain tax code.
(2)
The tax code does not apply to a PAYE income payment made to the employee after the date on which the entitlement ends, unless the payment is salary or wages for a current pay period.
(3)
The employee must notify their employer that their entitlement has ended within the period of 4 days after the date on which they became aware that they are no longer entitled to use the tax code. If the employee provides the notification to the Commissioner, they must notify the Commissioner similarly.
(4)
For the purposes of subsection (3), the employee must give the reason why the tax code no longer applies and the date on which entitlement ended.
(5)
If the employee provides their employer with a tax code notification or tax code certificate within the period of 7 days after the date on which they become aware that they are no longer entitled to use a tax code, the tax code in the notification or certificate applies from the date on which the entitlement to use the earlier code ends.
(6)
When an employee’s entitlement to use a certain tax code ends, their employer is not liable for withholding a reduced amount of tax for a payment if they have not received notice that the entitlement has ended.
(7)
An employee is not entitled to use the tax code “ML”
in a tax year if the employee knows or expects, or should have known or expected, that they will not be entitled to a tax credit under section LC 4 of the Income Tax Act 2007.
Compare: 2004 No 35 ss NC 8(7), (8), NC 9
24I PAYE tax code notification and certificate
(1)
An employee who wishes to have the amount of tax for a PAYE income payment reduced may notify their employer of the applicable tax code. This subsection applies separately for each employment situation.
(2)
If an employee finds it difficult or impractical to notify their employer as described in subsection (1), they may notify the Commissioner who must then provide a tax code certificate to the employer setting out the applicable tax code. The employee may give the certificate to their employer.
(3)
The tax code notified or set out in a tax code certificate applies to a PAYE income payment made to an employee by their employer from—
(a)
the first day of a pay period to which the payment relates up to the date on which the employee is no longer entitled to use the particular tax code if—
(i)
the employer has no earlier tax code for the employee; or
(ii)
the notification or certificate changes an earlier tax code for the employee and is provided before the date on which the employer calculates their payroll for the period:
(b)
the first day of the pay period following that to which the payment relates if the notification or certificate changes an earlier tax code for the employee and is provided after the date on which the employer calculates their payroll for the period.
(4)
A tax code notification must provide for an employee’s statement of their entitlement under the Immigration Act 1987 to work for their employer.
(5)
A tax code notification or tax code certificate delivered to an employer before the start of the tax year but expressed to relate to the tax year, is treated as if it is delivered on 1 April in the tax year.
Compare: 2004 No 35 ss NC 8(2)–(4), (11), NC 8A
PAYE certificates, notification, and applications
24J Proof of payment
(1)
An employer or PAYE intermediary who is required to withhold and pay to the Commissioner an amount of tax for a PAYE income payment must provide a PAYE payment form to the Commissioner by the applicable due date set out in section RA 15 of the Income Tax Act 2007.
(2)
If the PAYE payment form is not provided electronically, it must be signed by the employer or PAYE intermediary, as applicable.
(3)
The Commissioner may release an employer or a class of employers, or a PAYE intermediary or a class of PAYE intermediaries, from the requirement to provide a PAYE payment form if the information is contained in an employer monthly schedule.
Compare: 2004 No 35 s NC 15(1), (2), (2B)
24K Certain information required in returns
(1)
This section applies for the purposes of sections RE 23 and RE 24 of the Income Tax Act 2007 when—
(a)
an amount of tax for resident passive income paid in a tax year by a company is treated as an FDP credit:
(b)
an amount of tax for a taxable Maori authority distribution is treated as a Maori authority credit attached to the distribution.
(2)
The company paying the dividend and withholding the amount of tax under section RA 6(1) of that Act must provide to the Commissioner information in relation to the amount of tax in—
(a)
its annual FDPA return under section 71; or
(b)
if paragraph (a) does not apply, its annual ICA return under section 69.
(3)
For the purposes of subsection (2) and the payment of the dividend, the company must provide to the Commissioner information in relation to the dividend in—
(a)
its dividend statement under section 67 if it is an ICA company; or
(b)
if paragraph (a) does not apply, a form approved by the Commissioner, containing the information set out in section 67(a) to (c) and (f) and filed no later than 31 May after the end of the tax year.
(4)
The Maori authority making the distribution and withholding the amount of tax under section RA 6(1) of the Income Tax Act 2007 must provide to the Commissioner information in relation to the amount of tax in its annual Maori authority credit account return.
(5)
For the purposes of subsection (4) and the making of the distribution, the Maori authority must provide to the Commissioner information in relation to the distribution in the distribution statement prepared under section 68B.
Compare: 2004 No 35 ss NF 8(2)–(4), NF 8A
24L Schedular notification
(1)
This section applies to a person who is entitled to receive a schedular payment described in section RD 8 of the Income Tax Act 2007.
(2)
Before the person receives the schedular payment, they must notify the person making the payment of the applicable schedular tax code.
(3)
The notification referred to in subsection (2) must be in a form authorised by the Commissioner.
Compare: 2004 No 35 s NC 7(1)
24M Exemption certificates for schedular payments
(1)
The Commissioner may provide a person who is entitled to receive a schedular payment with an exemption certificate setting out the payments for a period for which no amount of tax is to be withheld.
(2)
Subsection (1) does not apply to a payment to a non-resident entertainer.
(3)
The Commissioner may cancel an exemption certificate at any time.
(4)
If the Commissioner cancels an exemption certificate, the person who was provided the certificate must return it within 7 days of the date of cancellation.
(5)
An exemption certificate must not be altered or be used to cause a person making a schedular payment not to withhold an amount of tax for the payment.
Compare: SR 1979/259 regulation 5, Income Tax (Withholding Payments) Regulations
24N Special tax rate certificates for schedular payments
(1)
The Commissioner may provide a person who is entitled to receive a schedular payment with a special tax rate certificate setting out the amount of tax for the payment, or the rate applying to the payment or a part of each payment as if it were the whole payment.
(2)
Subsection (1) does not apply to a payment to a non-resident entertainer.
(3)
The Commissioner may cancel a special tax rate certificate at any time. The Commissioner must give notice of the cancellation.
(4)
If the Commissioner cancels a special tax rate certificate, the person who was provided the certificate must return it within 7 days of the date of notification of the cancellation.
(5)
A special tax rate certificate must not be altered or be used to cause a person making a schedular payment not to withhold an amount of tax for the payment.
Compare: SR 1979/259 regulation 6A, Income Tax (Withholding Payments) Regulations
24O Certain information required from agricultural, horticultural, or viticultural employers
(1)
This section applies when an agricultural, horticultural, or viticultural employer makes a schedular payment for work done or services rendered in a class set out in schedule 4, part C, clause 1(b) of the Income Tax Act 2007.
(2)
If the employer is required to provide an employer monthly schedule to the Commissioner for a particular period, and no amount of tax for the payment is required to be made because an exemption certificate or special tax rate certificate has been provided under section 24M or 24N, as applicable, the employer must include in the schedule the information set out in subsection (4).
(3)
If the employer is not required to provide an employer monthly schedule for a month, the employer must provide the information set out in subsection (4) in relation to the payment by the 20th day of the month following that in which the payment is made.
(4)
The information referred to in subsections (2) and (3) is—
(a)
the name and tax file number of the employer; and
(b)
the name of the person who received the payment; and
(c)
the tax file number of the person who received the payment if the employer has been supplied the number; and
(d)
the gross amount of the payment; and
(e)
the date of the payment; and
(f)
the number of an exemption certificate or special tax rate certificate provided to the person who received the payment if the employer has been supplied the number.
Compare: SR 1979/259 regulation 12A, Income Tax (Withholding Payments) Regulations
24P Variation of requirements
The Commissioner may vary the requirements set out in sections 24B, 24H, and 24I for a person or a class of persons.
Compare: 2004 No 35 ss NC 7(3), NC 8(10), NC 15(3)
Section 25
Section 25, heading and subsection (1): replace by the following:
25 RWT withholding certificates
(1)
Subsection (1B) applies when a person withholds RWT for resident passive income paid to or derived by any other person that is—
(a)
interest; or
(b)
a dividend treated as interest; or
(c)
a dividend to which section RE 9(2) of the Income Tax Act 2007 applies.
(1B)
The person must prepare an RWT withholding certificate that contains the information set out in subsection (6).
Section 25(2), (6)(a), (7), and (9): “resident withholding income”
is replaced by “resident passive income”
in each place where it appears.
Section 25(2)(a) and (b): “that resident withholding tax deduction certificate”
is replaced by “the RWT withholding certificate”
in each place where it appears.
Section 25(2), (3), and (10): “a resident withholding tax deduction certificate”
is replaced by “an RWT withholding certificate”
in each place where it appears.
Section 25(8): “Every resident withholding tax deduction certificate shall”
is replaced by “An RWT withholding certificate must”
.
Section 25(9): “resident withholding tax deduction certificate”
is replaced by “RWT withholding certificate”
.
Section 25(2), (2)(a) and (b), and (9): “(in the case of a deduction of resident withholding tax made in accordance with section NF 3 of the Income Tax Act 2004)”
is replaced by “(as applicable)”
in each place where it appears.
Section 25(3): “any deduction of resident withholding tax made during that year if the financial arrangement in relation to which the deduction of resident withholding tax was made”
is replaced by “RWT withheld during that year for resident passive income that relates to a financial arrangement, if the financial arrangement”
.
Section 25(3): “tax deduction certificate”
is replaced by “withholding certificate”
.
Section 25(4)(a): “make any resident withholding tax deductions”
is replaced by “withhold RWT”
.
Section 25(4) and (5): “a valid certificate of exemption”
is replaced by “an RWT exemption certificate”
in each place where it appears.
Section 25(4) and (5): “any resident withholding tax deduction certificates”
is replaced by “an RWT withholding certificate”
in each place where it appears.
Section 25(5): “make resident withholding tax deductions”
is replaced by “withhold RWT”
.
Section 25(6) and (6A): replace by the following:
(6)
An RWT withholding certificate must include the following:
(a)
a statement as to whether the resident passive income is interest, a dividend treated as interest, or a dividend to which section RE 9(2) of the Income Tax Act 2007 applies:
(b)
the date on which the RWT was withheld, or if there is more than 1 instance, the year in which the amounts were withheld:
(c)
the amount of resident passive income and the amount of RWT withheld:
(d)
the basic tax rate that applied to the resident passive income.
(6B)
The Commissioner may prescribe a formula for determining the average basic tax rate that is to be applied to resident passive income.
Section 25(7): “a resident withholding tax certificate with respect to any interest from which the person has in any tax year made a deduction of resident withholding tax”
is replaced by “an RWT withholding certificate relating to any interest from which the person has in a tax year withheld RWT”
.
Section 25(7)(b): replace by the following:
(b)
the RWT withheld was from resident passive income that is interest, and the amount was required to be withheld by the person under section RE 7 or RE 8 of the Income Tax Act 2007, and the total amount of the resident passive income, being interest, paid by the person in that tax year to the recipient of the interest is no more than $50,—
Section 25(11): replace by the following:
(11)
In this section, a dividend that is resident passive income paid by an RWT proxy as described in section RE 3(1)(c) of the Income Tax Act 2007 is treated as being interest.
Section 26
Section 26, heading: “purposes of resident withholding tax”
is replaced by “RWT purposes”
.
Section 26(1): “to make payments of resident withholding tax in relation to resident withholding income paid to or derived (in the case of a deduction of resident withholding tax made in accordance with section NF 3 of the Income Tax Act 2004)”
is replaced by “to pay RWT for resident passive income paid to or derived (as applicable)”
.
Section 26(1): “each such amount of resident withholding income”
is replaced by “each amount of resident passive income”
.
Section 26(1)(a) to (d): replace by the following:
(a)
the amount of the resident passive income before withholding RWT:
(b)
the amount of RWT withheld:
(c)
the date on which the RWT was required to be withheld:
(d)
the full name and last known address of the recipient of the payment or the person deriving the resident passive income, as applicable:
Section 26(2): “in accordance with the Income Tax Act 2004 to pay resident withholding tax in relation to any amount paid to or derived (in the case of a deduction of resident withholding tax made in accordance with section NF 3 of that Act)”
is replaced by “under the Income Tax Act 2007 to pay RWT for an amount of resident passive income paid to or derived (as applicable)”
.
Section 26(2): “a valid certificate of exemption issued under section NF 9(1)(i) and (j)”
is replaced by “an RWT exemption certificate given under section RE 27”
.
Section 26(2)(a): “a resident withholding tax payment”
is replaced by “the payment of RWT”
.
Section 26(3) and (3)(a): “specified dividends”
is replaced by “dividends treated as interest”
in each place where it appears.
Section 27
Section 27(1): “resident withholding income in respect of which a resident withholding tax payment is required to be made”
is replaced by “resident passive income from which RWT must be withheld”
.
Section 28
Section 28: replace by the following:
28 Recipient of resident passive income to provide tax file number when RWT not withheld
A person who receives from a payment of resident passive income, that is interest, must provide their tax file number to the payer within 10 working days of receiving a request by notice from the payer, if no requirement to withhold RWT arises because—
(a)
the payment was not made by the payer in the course of, or furtherance of, a taxable activity:
(b)
section RE 10 of the Income Tax Act 2007 applies.
Section 29
Section 29(1): “(not being a specified dividend) from which resident withholding tax has been deducted, or a dividend with an imputation credit or a dividend withholding payment credit attached or a conduit tax relief credit attached”
is replaced by “(not being a dividend treated as interest) from which RWT has been withheld, or a dividend with an imputation credit, an FDP credit, or a CTR credit attached”
.
Section 29(1)(d) and (e): replace by the following:
(d)
the amount of RWT withheld, if any:
(e)
the amount of NRWT withheld, if any:
Section 29(1)(i): “a dividend withholding payment credit”
is replaced by “an FDP credit”
.
Section 29(1)(ia): “conduit tax relief credit”
is replaced by “CTR credit”
.
Section 29(1B): “Australian imputation credit account company”
is replaced by “Australian ICA company”
.
Section 29(1C)(b): “date of the emigration time, if the company is treated under section FCB 2 of the Income Tax Act 2004”
is replaced by “time of emigration, if the company is treated under section FL 2 of the Income Tax Act 2007”
.
Section 30
Section 30, heading and paragraphs (a), (b), and (c): “dividend withholding payment credit”
is replaced by “FDP credit”
in each place where it appears.
Section 30, words before paragraph (a): “a dividend withholding payment account company”
is replaced by “an FDPA company”
.
Section 30: “a dividend withholding payment credit”
is replaced by “an FDP credit”
.
Section 30, words before paragraph (a): “section MG 6 of the Income Tax Act 2004”
is replaced by “section OC 27 of the Income Tax Act 2007”
.
Section 30A
Section 30A, heading and subsection: “conduit tax relief credit”
is replaced by “CTR credit”
in each place where it appears.
Section 30A, words before paragraph (a): “conduit tax relief company”
is replaced by “CTR company”
.
Section 30A, words before paragraph (a): “section MI 7 of the Income Tax Act 2004”
is replaced by “section OD 20 of the Income Tax Act 2007”
.
Section 30A(b) and (c)(ii): “conduit tax relief additional dividend”
is replaced by “CTR additional dividend”
in each place where it appears.
Section 30A(b): “section LG 1 of the Income Tax Act 2004”
is replaced by “section LQ 5 of the Income Tax Act 2007”
.
Section 30B
Section 30B(e): “deduction of resident withholding tax”
is replaced by “RWT is withheld”
.
Section 30B(f): “section ME 6B of the Income Tax Act 2004”
is replaced by “section OB 64 of the Income Tax Act 2007”
.
Section 30B(g): “deduction of resident withholding tax”
is replaced by “amount of RWT withheld”
.
Section 30B(g): “section NF 8B of the Income Tax Act 2004”
is replaced by “section RE 25 of the Income Tax Act 2007”
.
Section 30C
Section 30C(2)(b) and (c): “dividend withholding payment credit”
is replaced by “FDP credit”
in each place where it appears.
Section 31
Section 31(1)(e): “section NF 8B of the Income Tax Act 2004”
is replaced by “section RE 24 of the Income Tax Act 2007”
.
Section 32A
Section 32A(1) and (4): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 32A(1): “specified superannuation contributions”
is replaced by “employer’s superannuation contributions”
.
Section 32B
Section 32B, heading and subsections (1)(m) and (4): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 32B(1)(a), (c), (k), and (l): “specified superannuation contributions”
is replaced by “employer’s superannuation contributions”
in each place where it appears.
Section 32B(1)(b): replace by the following:
(b)
the amount of employer’s superannuation contributions for which ESCT has been withheld at the rate specified in schedule 1, part D, clause 1 of the Income Tax Act 2007:
Section 32B(1)(c): “section NE 2A of the Income Tax Act 2004”
is replaced by “section RD 68 of the Income Tax Act 2007”
.
Section 32C
Section 32C(1)(a) and (d), and (4): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears. Section 32C(1)(b): “employer contributions to superannuation savings”
is replaced by “employer-sourced superannuation savings”
.
Section 32D
Section 32D, heading and subsection (1): “qualifying unit”
is replaced by “public unit”
in each place where it appears.
New sections 32E to 32N
After section 32D: insert the following:
Resident passive income
32E Applications for RWT exemption certificates
(1)
A person listed in subsection (2) may apply to the Commissioner for an RWT exemption certificate.
(2)
The persons are—
(a)
a registered bank:
(b)
a building society:
(c)
the Public Trust or a company that would be a member of the same wholly-owned group of companies as the Public Trust, if it were a company for the purposes of this Act:
(d)
the Maori Trustee:
(e)
a statutory trustee company:
(eb)
a portfolio investment entity:
(f)
a person whose main business is—
(i)
borrowing money or accepting deposits, or receiving credit or selling a credit instrument; and
(ii)
lending money or granting credit, or buying or discounting a credit instrument:
(g)
a person that is—
(i)
a nominee company subject to practice rules made by the Council of the New Zealand Law Society under section 96 of the Lawyers and Conveyancers Act 2006 and operated by a barrister and solicitor or an incorporated law firm; or
(ii)
a broker’s nominee company to which the Securities Act (Contributory Mortgage) Regulations 1988 apply:
(h)
a practitioner within the meaning of the Lawyers and Conveyancers Act 2006 or incorporated firm within the meaning of that Act in relation to the operation of their trust account which is an account maintained under section 112 of that Act:
(i)
a person—
(i)
who has met their obligation to file a return of income under the Inland Revenue Acts within the time allowed; and
(ii)
whose annual gross income for the tax year in which they last filed a return of income is more than $2,000,000:
(j)
a person in an accounting year who reasonably believes their annual gross income for the tax year that corresponds to the next accounting year will be more than $2,000,000:
(k)
a person who derives in a tax year an amount that is exempt income under sections CW 38(2), CW 39(2), CW 40 to CW 52, and CW 63 of the Income Tax Act 2007 in relation to their activities in the capacity in which they derive the exempt income:
(l)
a person to whom section DV 8 of the Income Tax Act 2007 applies and who would, but for that section, have net income of an amount less than the amount set out in the section for their most recently ended accounting year.
(3)
The person must apply in writing to the Commissioner, and the application must—
(a)
state the basis of exemption under subsection (2); and
(b)
include a declaration by the person or an officer authorised by them that they come within the basis of exemption.
(4)
The person must provide further information in relation to the application as the Commissioner requires.
Compare: 2004 No 35 s NF 9(1)–(3)
32F Calculation of annual gross income when threshold met
For the purposes of section 32E(2)(i), when the person is part of a group of companies, the person’s annual gross income is determined by—
(a)
including the total annual gross income in the tax year of other group companies; and
(b)
excluding an amount of assessable income derived by the company or another company in the same group from a transaction or series of related or connected transactions with another company in the group.
Compare: 2004 No 35 s NF 9(8), (10)
32G Evidence of annual gross income and consequences of failure to meet threshold
(1)
This section applies when a person’s application for an RWT exemption certificate is based on their meeting the requirements in section 32E(2)(j).
(2)
The person must provide evidence to satisfy the Commissioner of their annual gross income for the accounting year. They must provide the evidence within the 3-month period after the end of the accounting year.
(3)
For the purposes of subsection (2), the Commissioner may require further evidence, and also for the purposes of section 32L.
(4)
If the person’s annual gross income for the tax year referred to in section 32E(2)(j) is less than $2,000,000, they are liable for late payment penalties in relation to an amount received or derived by them that would have been withheld under the RWT rules, had they not held an RWT exemption certificate. Section 139B applies to the person as if—
(a)
they had failed to withhold an amount of tax; and
(b)
the default occurred on each day on which they received or derived a payment from which RWT would otherwise have been withheld.
(5)
In the calculation of estimated annual gross income of a company that anticipates that it will be part of a group of companies for the tax year referred to in section 32E(2)(j), the estimated annual gross income of all other group companies is included.
(6)
Despite subsection (5), in the calculation of the annual gross income of a company for the purposes of this section, an amount of income derived by them or another company in the same group of companies from a transaction or series of related or connected transactions with another company in the group is excluded.
(7)
Despite subsections (2) and (4), the Commissioner may provide an RWT exemption certificate to, or allow it to be retained by, a person who does not meet the requirements of section 32E(2)(j) if the Commissioner considers that the failure is solely a consequence of extraordinary circumstances that are—
(a)
beyond the person’s reasonable control; and
(b)
unlikely to be repeated in later accounting years.
(8)
For the purposes of subsection (6), the Commissioner may remit some or all of a late payment penalty if the Commissioner considers that the failure is solely a consequence of extraordinary circumstances that the person could not reasonably be expected to have foreseen.
Compare: 2004 No 35 s NF 9(6), (7), (9)–(11)
32H Providing RWT exemption certificate when person meets requirements
(1)
This section applies when the Commissioner has received an application for an RWT exemption certificate from a person who meets the requirements of section 32E.
(2)
The Commissioner must provide the certificate to the person, setting out the person’s tax file number. The certificate is valid from the starting date set out in the certificate.
(3)
The Commissioner may determine that a person’s application should have an end date, and this date must be set out in the certificate.
(4)
The Commissioner may provide a replacement certificate if an original certificate is lost or destroyed.
Compare: 2004 No 35 s NF 9(4), (5)
32I Providing RWT exemption certificate to person who does not meet requirements
(1)
Despite section 32H, the Commissioner may provide an RWT exemption certificate for a period to a person who does not meet the requirements in section 32E(2) if the person—
(a)
will, or is likely to, have for the period, total deductions under the Income Tax Act 2007 that are not less than the total amount of assessable income of the person for the period; or
(b)
would have, or would likely have, in a part of a tax year that falls in the period, total tax credits under section LB 3 of the Income Tax Act 2007 for resident passive income that are more than the income tax liability of the person for the tax year by an amount not less than $500.
(2)
Despite subsection (1), the Commissioner may not provide an RWT exemption certificate to a person unless they have applied in writing as described in section 32E(3), and include in the application a set of budgeted accounts with details, for the period, of the person’s projected—
(a)
total amount of assessable income:
(b)
total deductions:
(c)
tax credits for resident passive income:
(d)
income tax liability.
(3)
For the purposes of subsection (2), the Commissioner may require the person to provide further information.
(4)
A certificate provided under this section is cancelled under section 32L at the expiry date set out in the certificate.
(5)
If a person provided with a certificate under this section notifies another person that they hold the certificate, the notification must include a copy of the certificate.
Compare: 2004 No 35 s NF 9(12)–(14)
32J RWT exemption certificates for unincorporated bodies
(1)
This section applies when the Commissioner provides an RWT exemption certificate to an unincorporated body under section RE 30 of the Income Tax Act 2007.
(2)
The certificate must name the body as the holder. If the body is a trustee, the certificate must name the trust as the holder.
(3)
No member of the body can be provided with an RWT exemption certificate in relation to the taxable activity carried on by the body.
(4)
For the purposes of the RWT rules, a notice to the body as holder is treated as served on the body and on each member of the body.
Compare: 2004 No 35 s NF 10(1)(a), (d), (3)
32K Failing to meet basis of exemption
(1)
This section applies when a holder of an RWT exemption certificate no longer meets the requirements on which their exemption is based.
(2)
If the holder becomes aware that they no longer meet the requirements, they must notify the Commissioner within a period of 5 days after the day on which they became aware, and they must deliver the certificate to the Commissioner.
(3)
The Commissioner may ask the holder to provide the full name and last known address of all persons to whom they have shown the certificate for the purposes of obtaining an exemption from withholding the amount of tax from a payment of resident passive income. The person must respond to the Commissioner’s request within 5 days.
Compare: 2004 No 35 s NF 11(1)
32L Cancellation of RWT exemption certificates
(1)
The Commissioner may cancel a person’s RWT exemption certificate at any time, and notify any person of the fact of the cancellation, when—
(a)
the Commissioner reasonably believes the person no longer meets the requirements on which their exemption is based; or
(b)
the person did not meet the requirements on which their exemption was based and obtained the certificate through misleading information; or
(c)
the person should not have been provided with the certificate; or
(d)
the person’s exemption was based on a ground set out in section 32E(2)(i) or (j), and the evidence provided under section 32G—
(i)
shows the person did not meet the threshold; or
(ii)
is unsatisfactory; or
(iii)
is materially incorrect or misleading; or
(e)
the person is liable for income tax that remains unpaid by the due date for payment.
(2)
If the Commissioner cancels a certificate under subsection (1), the Commissioner must notify the person who must deliver the certificate to the Commissioner within a period of 5 days after the date of notification. The person must also comply with a request under section 32K(3) if asked by the Commissioner.
(3)
Despite subsection (1), if the Commissioner considers that a person referred to in subsection (1)(a) to (d) is a person to whom section 32G applies and who has a further basis of exemption apart from that set out in the certificate, the Commissioner must not cancel the certificate except to provide a substitute certificate that has immediate effect.
(4)
A person who receives a notice under subsection (2) must, within a period of 5 days after the date of receipt, notify all persons to whom they have shown the certificate for the purposes of obtaining an exemption under the RWT rules and from whom they expect to receive further payments of resident passive income of the cancellation.
(5)
The Commissioner must publish in the Gazette—
(a)
on or before 30 June in each tax year—
(i)
a list of all certificates cancelled in the previous tax year, other than a certificate held by a person before cancellation that was later reissued to the person; and
(ii)
a list of all certificates provided during the previous tax year to a person who had previously held a certificate, other than a certificate provided to a person who previously held a certificate that was cancelled; and
(b)
in April, July, October, and January (the month of publication)—
(i)
a list of all certificates cancelled during the 3-month period immediately before the month of publication, other than a certificate held by a person before cancellation that was later reissued to the person in the 3-month period; and
(ii)
a list of all certificates provided during the 3-month period immediately before the month of publication to a person who had previously held a certificate, other than a certificate provided to a person who previously in the 3-month period held a certificate that was cancelled.
(6)
The Commissioner may publish a list referred to in subsection (5) by electronic means at any time after the publication referred to in that subsection.
(7)
A person who is required to deliver an RWT exemption certificate to the Commissioner must deliver all original certificates provided to them by the Commissioner.
(8)
An RWT exemption certificate ceases to be valid on the 5th working day after the date of publication in the Gazette referred to in subsection (5). For a person who is notified of a cancellation by the Commissioner or by the previous holder of a certificate, a certificate ceases to be valid after a period of 5 working days from the date of notification.
Compare: 2004 No 35 s NF 11(2)–(9)
Non-resident passive income
32M Persons with approved issuer status
(1)
A person who borrows, or has borrowed, or will borrow money, may apply to the Commissioner to have approved issuer status for the purposes of the NRWT rules.
(2)
On making an application under subsection (1), the person is an approved issuer from the date of the application unless the Commissioner—
(a)
considers that they have been responsible for serious default or neglect in complying with their obligations under the Inland Revenue Acts in the 2-year period leading up to the date of application; and
(b)
notifies the person within 20 working days after the date of receiving the application that the application is declined.
(3)
The Commissioner may revoke a person’s approved issuer status at a particular time if—
(a)
the Commissioner considers that the person has been responsible for serious default or neglect in complying with their obligations under the Inland Revenue Acts in the 2-year period leading up to that time; or
(b)
the person asks for revocation of the status.
(4)
The Commissioner must notify the person of a revocation under subsection (3).
(5)
Despite subsection (3), the person continues to have approved issuer status for the purposes of the NRWT rules and Part 6B of the Stamp and Cheque Duties Act 1971 in relation to a payment of interest made after the date of revocation for money lent to the person under a registered security while the person was an approved issuer and before the date of the revocation.
Compare: 2004 No 35 ss NG 5–NG 7
Foreign dividends
32N Information requirements when payments for foreign dividends reduced
(1)
This section applies when a company pays FDP for a foreign dividend, and the amount is reduced under section RG 5(2) of the Income Tax Act 2007 by an amount of foreign withholding tax paid in relation to the dividend.
(2)
Before the reduction is made, the company must provide the Commissioner with all the information necessary to determine the amount of the foreign withholding tax.
(3)
The company must provide the information within the time allowed by the Commissioner in a case or class of cases, having regard to the period set out in section 78B.
(4)
If the company does not provide the information required under this section, the Commissioner may recover an amount equal to the amount of the foreign withholding tax as if it were income tax payable by the company.
Compare: 2004 No 35 ss NH 2(4), NH 3(6)
Section 33
Section 33(1B): “section CW 34 or CW 35 of the Income Tax Act 2004”
is replaced by “section CW 41 or CW 42 of the Income Tax Act 2007”
.
Section 33: add the following:
(4)
The nominated company for a consolidated group is treated as a taxpayer for the purposes of this section. A company that is a member of a consolidated group in a tax year must not provide a separate return for a tax year, but this restriction applies only to a tax year, or a part of a tax year, in which the company is part of the group.
Section 33A
Section 33A(1)(b)(iv): replace by the following:
(iv)
interest or a dividend that is resident passive income to which section RE 3(1)(c) of the Income Tax Act 2007 applies (other than interest for which an RWT withholding certificate did not have to be prepared under section 25(7)), from which RWT has been withheld at a rate other than that specified in—
(A)
schedule 1, part D, table 1, row 3 of the Income Tax Act 2007 if that person’s annual gross income is more than $38,000 but not more than $60,000; or
(B)
schedule 1, part D, table 1, row 4 or 5 of the Income Tax Act 2007 if that person’s annual gross income is more than $60,000; and
Section 33A(1)(b)(v)(A): “schedule 19, clause 8(b) of the Income Tax Act 2004”
is replaced by “schedule 2, part B, table 1, row 2 of the Income Tax Act 2007”
.
Section 33A(1)(b)(v)(B): “schedule 19, clause 8(c) of the Income Tax Act 2004”
is replaced by “schedule 2, part B, table 1, row 3 of the Income Tax Act 2007”
.
Section 33A(1)(b)(vi)(A): “schedule 19, clause 5A of the Income Tax Act 2004”
is replaced by “schedule 2, part A, clause 5 of the Income Tax Act 2007”
.
Section 33A(1)(b)(vi)(B): “schedule 19, clause 5B of the Income Tax Act 2004”
is replaced by “schedule 2, part A, clause 6 of the Income Tax Act 2007”
.
Section 33A(1)(b)(x)(B): replace by the following:
(B)
was not resident passive income to which section RE 3(1)(c) of the Income Tax Act 2007 applies; and
Section 33A(1)(c): replace by the following:
(c)
does not receive income from employment from which an amount of tax is withheld or deducted and the amount is determined in whole or in part by a special tax code certificate issued under section 24F; and
Section 33A(1)(d) and (e): “family certificate of entitlement”
is replaced by “family notice of entitlement”
in each place where it appears.
Section 33A(1)(f): “department for the time being responsible for the administration of the Social Security Act 1964 a subpart KD credit under section KD 2 of the Income Tax Act 2004 for which the amount of family credit abatement under that section is greater than nil”
is replaced by “administering department a family assistance credit for which the amount of family credit abatement under section MD 13 of the Income Tax Act 2007 is greater than zero”
.
Section 33A(2)(cb) to (m): replace by the following:
(d)
received total income of more than $200 that included—
(i)
a schedular payment, not being an amount or proportion of a schedular payment for which the Commissioner has made a determination under section RD 8(3) of the Income Tax Act 2007:
(ii)
beneficiary income; or
(e)
has a tax loss or tax loss component, other than a tax loss component under section LE 2 of the Income Tax Act 2007; or
(f)
has a loss balance; or
(g)
has carried forward to the income year a tax credit under section LE 3 of the Income Tax Act 2007; or
(h)
held an RWT exemption certificate under section 32E at any time in the tax year; or
Section 36
Section 36(1): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 36A
Section 36A, heading and subsection (2): “remittance certificate”
is replaced by “PAYE payment form”
in each place where it appears.
Section 36BB
Section 36BB, heading: “under subpart MBA of the Income Tax Act 2004”
is replaced by “for tax pooling intermediaries”
.
Section 36BB: “subpart MBA of the Income Tax Act 2004”
is replaced by “sections RP 17 to RP 21 of the Income Tax Act 2007, and sections 15N to 15S”
.
Section 36BC
Section 36BC, heading and subsection: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 39
Section 39: add the following:
(5)
For the tax year corresponding to the income year or years in which the change of balance date occurs, the basic tax rate for the purposes of the Income Tax Act 2007 and this Act is the rate that would apply if the person’s taxable income for the tax year were calculated using the formula—
365 ÷ (income year days × taxable income).
(6)
In the formula,—
(a)
income year days is the total days in the income year or years that correspond to the tax year:
(b)
taxable income is the person’s taxable income for the tax year.
Section 39B
Section 39B(2)(b): “sections MB 19 to MB 23, as relevant, and schedule 13, part B of the Income Tax Act 2004”
is replaced by “sections RC 20 to RC 25, as relevant, and schedule 3, part B of the Income Tax Act 2007”
.
Section 39B(4)(b): “sections MB 20 to MB 23, as relevant, and schedule 13, part B of the Income Tax Act 2004”
is replaced by “sections RC 21 to RC 25, as relevant, and schedule 3, part B of the Income Tax Act 2007”
.
Section 41
Section 41, heading, and subsections (3)(b) and (4)(a): “subpart KD credit”
is replaced by “family assistance credit”
in each place where it appears.
Section 41(1) and (3)(a): “subpart KD of the Income Tax Act 2004”
is replaced by “subparts MA to MF and MZ of the Income Tax Act 2007”
in each place where it appears.
Section 41(3)(a): “family certificate of entitlement”
is replaced by “family notice of entitlement”
.
After section 41(5): insert the following:
(6)
A person who is eligible for a tax credit under subparts MA to MF and MZ of the Income Tax Act 2007 in an income year, or would be eligible if their spouse, civil union partner, or de facto partner were not a transitional resident, and who would otherwise be a transitional resident in an income year may apply not to be a transitional resident under section HR 8(4) of that Act.
(7)
A notice of election under section HR 8(4) must be—
(a)
in a form acceptable to the Commissioner; and
(b)
be received by the Commissioner on or before the latest of the following:
(i)
the date by which section 37 would require the person to provide a return of income for the 2006–07 tax year, if required:
(ii)
the date by which section 37 would require the person to provide a return of income for the tax year corresponding to the first income year affected by the election, if required:
(iii)
the date allowed by the Commissioner on application.
(8)
An application under subsection (7)(b)(iii) for an extension of time to make an election is treated as if it were an application under section 37 in relation to a return of income for the later of the tax years referred to in subsection (7)(b)(i) and (ii).
Section 41A
Section 41A: replace by the following:
41A Returns by persons with tax credits for housekeeping payments and charitable or other public benefit gifts
(1)
A person who has a tax credit under section LC 7 or subpart LD of the Income Tax Act 2007 may apply to the Commissioner for 1 or more refunds.
(2)
The total amount refunded, including a refund made on an application under subsection (7), must be no more than the annual amount of the tax credits.
(3)
The sum of the housekeeping payments under section LC 7 of that Act and charitable or other public benefit gifts under subpart LD of that Act made by a person must be no more than their taxable income in the tax year in which the payment or gift, or both, is made.
(4)
If subsection (3) applies, the Commissioner must reduce, in equal portions, the total amount of housekeeping payments and charitable or other public benefit gifts so that the total is no more than the person’s taxable income in the tax year in which the payment or gift, or both, is made.
(5)
An application under subsection (1) must be made in the manner required by the Commissioner, be signed by the person, and be accompanied by any information the Commissioner requires, including—
(a)
the amount of a housekeeping payment under section LC 7 of that Act; and
(b)
the amount of a charitable or other public benefit gift to which subpart LD of that Act applies.
(6)
A taxpayer with a standard balance date or an early balance date may apply for a refund for a tax year after 1 April that follows the end of the taxpayer’s income year. A taxpayer with a late balance date may apply for a refund for a tax year on or after the first day of the taxpayer’s next accounting year.
(7)
Despite subsection (6), the Commissioner may, in special circumstances, accept an application for a refund before the end of the tax year to which the application relates.
(8)
For the purpose of subsection (7), special circumstances include—
(a)
the person leaving New Zealand, permanently or for a significant length of time:
(b)
a trustee of a deceased person’s estate wishing to wind up the estate.
(9)
Despite subsection (1), the Commissioner must not refund the amount of a tax credit unless the requirements of subsections (2) and (3) are met.
(10)
When the Commissioner has considered an application, the Commissioner must notify the person of the amount of the tax credit under section LC 7 or subpart LD of that Act and of the amount of refund allowed.
(11)
A tax credit may not be refunded to an absentee, a company, a public authority, a Maori authority, an unincorporated body, or a trustee liable for income tax under sections HC 16, HC 32, or HZ 2 of that Act.
(12)
A refund under subsection (1) must be paid as if it were tax paid in excess.
(13)
A refund under subsection (1), to the extent to which it is more than the correct amount of refund, is recoverable as an excess tax credit under section 142D.
(14)
Part 7 does not apply to a refund or an excess refund made under this section.
(15)
Part 9 applies to applications made under this section.
Section 43A
Section 43A(2)(d)(iii) and (6)(b)(i): “dividend withholding payment”
is replaced by “FDP”
in each place where it appears.
Section 43A(4) and (5): “imputation year”
is replaced by “tax year”
in each place where it appears.
Section 43A(6)(b)(i): “net loss available”
is replaced by “loss balance”
.
Section 43A(6)(b)(iii): “net loss”
is replaced by “tax loss or loss balance”
.
Section 43A(7): “imputation return”
is replaced by “annual ICA return”
.
Section 44A
Section 44A, heading, and subsections (1)(a) to (d) and (2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 44B
Section 44B(1): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 44C
Section 44C(1): replace by the following:
(1)
The question whether trees are ornamental or incidental arises under the following provisions of the Income Tax Act 2007:
(a)
section CB 25:
(b)
section EB 24:
(c)
sections FB 6 and FB 7:
(d)
sections GC 1 and GC 2.
Section 44C(3): “section OB 1 of the Income Tax Act 2004 and under schedule 7, part A, item 8 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007 and under schedule 20, part A, item 8 of that Act”
.
New section 44D
After section 44C: insert the following:
44D Natural product dealer certificate
(1)
For the purposes of schedule 4, part H of the Income Tax Act 2007, the Commissioner may issue a natural product dealer certificate to a person who applies in writing.
(2)
The certificate may be issued for any period of time, and is revoked when a notice ordering revocation is received by the Commissioner, if the person revokes the certificate, or by the person, if the Commissioner revokes the certificate.
Section 46
Section 46(5)(f): “paid under subpart KD of the Income Tax Act 2004”
is replaced by “paid under subparts MA to MF and MZ of the Income Tax Act 2007”
.
Section 46(7): “section OB 2(2) of the Income Tax Act 2004, be a source deduction payment”
is replaced by “section RD 3(2) to (4) of the Income Tax Act 2007, be a PAYE income payment”
.
Section 46A
Section 46A(5), definition of child tax credit: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 46A(5), definition of weekly compensation: “paragraph (b)(ix) or (x) of the definition of salary or wages in section OB 1 of the Income Tax Act 2004”
is replaced by “section RD 5(6)(b) and (7) of the Income Tax Act 2007”
.
New sections 46B to 46E
After section 46A: insert the following:
Fringe benefits
46B FBT returns for quarters
(1)
This section applies to an employer who pays their FBT liability under the single rate option or the alternate rate option. The employer chooses the relevant option by providing a return stipulating the selected rate.
(2)
For each quarter of a tax year, the employer must provide a return that—
(a)
sets out the details of the fringe benefits received by each of their employees in the quarter; and
(b)
includes a calculation of the amount of FBT payable on the taxable value of the fringe benefits in the quarter.
(3)
The returns must be provided, and the employer is liable to pay the amount of FBT, by the following dates:
(a)
for a return for each of the first 3 quarters of a tax year, 20 days after the end of the quarter:
(b)
for a return for the final quarter of a tax year, 31 May after the end of the quarter, unless subsection (4)(a) applies.
(4)
If an employer chooses to pay FBT under sections RD 50 and RD 53 of the Income Tax Act 2007, and the result of the calculation is—
(a)
a negative number, the employer is entitled to a refund of the overpayment:
(b)
a positive number, the employer must pay the difference.
(5)
If no fringe benefit has been provided during a quarter, the employer must still provide a return under subsection (3). However, the Commissioner may relieve an employer of this obligation.
(6)
If an employer stops employing staff in a tax year as described in section RD 63 of that Act, they must provide a return within 2 months after the end of the quarter in which the employment ceased. For this purpose, subsections (3) and (4), and paragraph (d) of the definition of date interest starts apply to the employer.
Compare: 2004 No 35 ss ND 2(3), ND 9(2), (3), ND 10(2)–(5), ND 11, ND 12
46C FBT returns for years
(1)
This section applies to an employer who pays their FBT liability under the close company option or the small business option. The employer chooses the relevant option by notifying the Commissioner.
(2)
The employer must provide a return that—
(a)
sets out the details of the fringe benefits received by each of their employees in the tax year or income year, as applicable; and
(b)
includes a calculation of the amount of FBT payable on the taxable value of the fringe benefits in the tax year or income year, as applicable.
(3)
For an employer who chooses to pay under the close company option, the return must be provided no later than the employer’s terminal tax date for the relevant income year. The employer is liable to pay the amount calculated by the terminal tax date.
(4)
For an employer who chooses to pay under the small business option, the return must be provided no later than 31 May after the end of the relevant tax year. The employer is liable to pay the amount calculated by 31 May.
Compare: 2004 No 35 ss ND 13(5), (6), ND 14(5), (6)
46D FBT returns: changes in payment periods
(1)
This section applies when an employer chooses to pay income tax on an income year basis under the close company option, and the first day of the relevant income year is not the same day as the first day of a quarter.
(2)
The employer must provide a return and pay FBT under section 46B, treating the period between the first day of the quarter in which the income year starts and the first day of the income year as if it were a quarter.
Compare: 2004 No 35 s ND 15(7), (8)
46E FBT returns: information for calculations
(1)
This section applies for the purposes of sections RD 58(2), RD 60(4), and RD 61(4) of the Income Tax Act 2007 when an employer asks the Commissioner to replace the FBT liability determined under a set rate with a calculated amount.
(2)
The employer must provide the information within 2 months after notifying the Commissioner that an assessment for the final quarter or year has been made.
Compare: 2004 No 35 s ND 1(6)
Section 47
Section 47: replace by the following:
47 ESCT statements provided by employers
(1)
This section applies when an employer or PAYE intermediary withholds in a period an amount of ESCT from an employer’s superannuation contribution.
(2)
The employer or PAYE intermediary must deliver to the Commissioner a PAYE payment form showing the amount of employer’s superannuation contribution, the amount of ESCT relating to the contribution, and any other particulars required by the Commissioner as follows:
(a)
when the employer or PAYE intermediary has withheld the ESCT during the first payment period, no later than the 20th of the month during which the ESCT was withheld:
(b)
when the employer or PAYE intermediary has withheld the ESCT during the second payment period, no later than the 5th of the month following the month in which the ESCT was withheld:
(c)
despite paragraphs (a) and (b), if the employer or PAYE intermediary is required to pay an amount of tax to the Commissioner under section RD 4(1)(a) of the Income Tax Act 2007, no later than the 20th of the following month in which the amount was withheld.
Section 48
Section 48(1): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 49
Section 49, heading and subsection (1): replace by the following:
49 NRWT withholding certificates and annual reconciliations
(1)
Subsection (1B) applies when a person in a year—
(a)
withholds, or is required by the NRWT rules to withhold, NRWT for non-resident passive income paid to or derived by any other person; or
(b)
pays to, or is required to pay to, the Commissioner under section RF 10 of the Income Tax Act 2007 NRWT for non-resident passive income that is a dividend.
(1B)
The person must prepare and provide to the Commissioner, no later than 31 May in the following year, in the form approved by the Commissioner,—
(a)
an NRWT withholding certificate for all NRWT withheld or paid in relation to each recipient during the year; and
(b)
an annual reconciliation statement for all NRWT withheld or paid during the year.
Section 49(2): “non-resident withholding tax deduction certificate”
is replaced by “NRWT withholding certificate”
.
Section 49(2)(a): “making the deduction or payment”
is replaced by “withholding or paying the NRWT”
.
Section 49(2)(d) to (g): replace by the following:
(d)
the year in which the NRWT to which the certificate relates was withheld:
(e)
the type of non-resident passive income to which the certificate relates:
(f)
the amount of NRWT withheld and the amount of non-resident passive income to which it relates:
(g)
the amount of NRWT paid:
Section 49(4)(a): “make any deductions on account of non-resident withholding tax”
is replaced by “withhold NRWT”
.
Section 49(4), words after the paragraphs, and subsection (4B)(a): “non-resident withholding tax deduction certificates”
is replaced by “NRWT withholding certificates”
in each place where it appears.
Section 49(4B): “section FCB 2 of the Income Tax Act 2004”
is replaced by “section FL 2(1) of the Income Tax Act 2007”
.
Section 49(4B) and (4C)(c): “date of the emigration time”
is replaced by “time of emigration”
in each place where it appears.
Section 49(4C): “tax deduction certificates”
is replaced by “withholding certificates”
.
Section 50
Section 50, heading and subsection: “resident withholding tax”
is replaced by “RWT”
in each place where it appears.
Section 51
Section 51, heading and subsection (1): replace by the following:
51 RWT withholding reconciliation statements
(1)
Subsection (1B) applies when a person withholds (or is required by the RWT rules to withhold, but fails to do so) RWT for resident passive income paid to or derived by another person that is—
(a)
interest; or
(b)
a dividend treated as interest; or
(c)
a dividend to which section RE 9(2) of the Income Tax Act 2007 applies.
(1B)
The person must provide to the Commissioner, in the form prescribed by the Commissioner, the information that the Commissioner may require in relation to the RWT.
Section 51(2), words before paragraph (a): “a deduction of resident withholding tax”
is replaced by “RWT withheld”
.
Section 51(2)(d) to (g): replace by the following:
(d)
whether the resident passive income is interest, a dividend treated as interest, or a dividend to which section RE 9(2) of the Income Tax Act 2007 applies; and
(e)
the date on which the RWT was withheld, or if more than 1 amount is withheld, the year in which the amounts were withheld; and
(f)
the amount of resident passive income and the amount of RWT withheld; and
(g)
the tax rate for RWT that applied to the resident passive income; and
Section 51(2A): “If the person has paid interest or specified dividends to another person (the recipient) and has not deducted resident withholding tax because the recipient holds a valid certificate of exemption”
is replaced by “If the person has paid interest, a dividend treated as interest, or a dividend to which section RE 9(2) of the Income Tax Act 2007 applies to another person (the recipient) and has not withheld RWT because the person holds an RWT exemption certificate”
.
Section 51(2A)(b) and (c): replace by the following:
(b)
the total interest, dividends treated as interest, or dividends to which section RE 9(2) of the Income Tax Act 2007 applies that are paid to the recipient; and
(c)
the recipient’s tax file number, unless the recipient is, at the time of payment, a person to whom any of section 32E(2)(a) to (c) applies; and
Section 51(4)(a) and (5): “a valid certificate of exemption”
is replaced by “an RWT exemption certificate”
in each place where it appears.
Section 51(4)(a): “deduct resident withholding tax”
is replaced by “withhold RWT”
.
Section 51(5): “make resident withholding tax deductions”
is replaced by “withhold RWT”
.
Section 51(5B): “section FCB 2 of the Income Tax Act 2004”
is replaced by “section FL 2(1) of the Income Tax Act 2007”
.
Section 51(5B): “emigration time”
is replaced by “time of emigration”
.
Section 51(5C)(c): “date of the emigration time”
is replaced by “time of emigration”
.
Section 51(7): “is resident withholding income under section NF 2(1A)(b) of the Income Tax Act 2004”
is replaced by “to which section RE 3(c) of the Income Tax Act 2007 applies”
.
Section 52
Section 52, heading, words before paragraph (a), and paragraphs (a) to (c): replace by the following:
52 Disclosure of interest payments when no requirement to withhold RWT
A person who in a year pays an amount of resident passive income that is interest,—
(a)
for which RWT is required to be withheld because—
(i)
the payment was not made by the person in the course of or furtherance of a taxable activity; or
(ii)
section RE 10 of the Income Tax Act 2007 applies; and
(b)
that is allowed as a deduction for the purposes of the Income Tax Act 2007; and
(c)
that is paid to a person other than a person who holds an RWT exemption certificate,—
Section 52(e): “resident withholding income”
is replaced by “resident passive income”
.
Section 53
Section 53(1)(a) and (c): “a certificate of exemption”
is replaced by “an RWT exemption certificate”
in each place where it appears.
Section 53(1)(b)(iv): “a valid certificate of exemption”
is replaced by “an RWT exemption certificate”
.
Section 53(1)(c): “resident withholding tax”
is replaced by “RWT”
.
Section 53(1)(d): “no deduction of resident withholding tax has been made under section NF 2(8) of the Income Tax Act 2004”
is replaced by “RWT has not been withheld under section RE 6 of the Income Tax Act 2007”
.
Section 54
Section 54, heading: “resident withholding income”
is replaced by “resident passive income”
.
Section 54(1): “to make a deduction of resident withholding tax in respect of any amount of resident withholding income paid to or derived (in the case of a deduction of resident withholding tax made in accordance with section NF 3 of the Income Tax Act 2004)”
is replaced by “to withhold RWT for an amount of resident passive income paid to or derived (as applicable)”
.
Section 54(1)(b): replace by the following:
(b)
the total resident passive income of the recipient in the tax year for which RWT was required to be withheld by the payer:
Section 56
Section 56(a) and (b): “special account”
is replaced by “special home ownership account operated by a person under Part 2 of the Home Ownership Savings Act 1974”
in each place where it appears.
Section 59
Section 59(2): “section HH 1(1) of the Income Tax Act 2004”
is replaced by “sections HC 27(4) and YB 21 of the Income Tax Act 2007”
.
Section 59(4) and (5): “HH 7 of the Income Tax Act 2004”
is replaced by “93B”
in each place where it appears.
Section 61
Section 61(1)(b) and proviso: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 64
Section 64: “a determination in respect of a notional distribution under section ME 35(1)(b) of the Income Tax Act 2004”
is replaced by “an election in relation to a notional distribution under section OB 79 of the Income Tax Act 2007”
.
Section 64(b): “section CD 24(2) of the Income Tax Act 2004”
is replaced by “section CD 33(2) of the Income Tax Act 2007”
.
Section 65
Section 65: “section CX 36 or DT 13 of the Income Tax Act 2004”
is replaced by “section CX 42 or DT 13 of the Income Tax Act 2007”
.
Section 66
Section 66, heading: “policyholder credit account persons”
is replaced by “PCA persons”
.
Section 66(1), (4), and (5): “policyholder credit account person”
is replaced by “PCA person”
in each place where it appears.
Section 66(1), (4), and (5): “policyholder credit account return”
is replaced by “PCA return”
in each place where it appears.
Section 66(2)(b): “section ME 23 of the Income Tax Act 2004”
is replaced by “sections OJ 12 to OJ 18 of the Income Tax Act 2007”
.
Section 67
Section 67, heading and subsection (1): “imputation credit account company”
is replaced by “ICA company”
in each place where it appears.
Section 67(1)(c): “section CD 6 or CD 7 of the Income Tax Act 2004”
is replaced by “section CD 7 or CD 8 of the Income Tax Act 2007”
.
Section 67(1)(eb): “Australian imputation credit account company”
is replaced by “Australian ICA company”
.
Section 67(2): “imputation year corresponding with that income year”
is replaced by “tax year”
.
Section 68
Section 68, heading: “dividend withholding payment credit”
is replaced by “FDP credit”
.
Section 68, words before paragraph (a): “a dividend withholding payment account company”
is replaced by “an FDPA company”
.
Section 68, words before paragraph (a): “a dividend withholding payment credit”
is replaced by “an FDP credit”
.
Section 68(a): “dividend withholding payment credits”
is replaced by “FDP credits”
.
Section 68(b): “dividend withholding payment ratio”
is replaced by “FDP ratio”
.
Section 68(c): “combined imputation and dividend withholding payment ratio”
is replaced by “combined imputation and FDP ratio”
.
Section 68A
Section 68A: replace by the following:
68A Statement when CTR credit attached to dividend
If a CTR company attaches a CTR credit to a dividend, the company must include the following information in the company dividend statement required by section 67:
(a)
the CTR additional dividend paid under section LQ 5 of the Income Tax Act 2007:
(b)
the FDP ratio, calculated as if the credit were an FDP credit:
(c)
the combined imputation and FDP ratio, calculated as if the credit were an FDP credit, if an imputation credit has been attached to the dividend.
Section 68B
Section 68B(1)(d): “base ratio”
is replaced by “Maori authority credit ratio”
.
Section 69
Section 69: replace by the following:
69 Annual ICA return
(1)
An imputation credit account (ICA) company must provide to the Commissioner an annual ICA return in the prescribed form for a tax year, showing—
(a)
the opening balance and closing balance of the imputation credit account for the tax year:
(b)
the amount and source of all credits and debits that have arisen during the tax year as described in sections OA 5(2) and OA 6(2) of the Income Tax Act 2007:
(c)
the amount of any further income tax payable for the tax year under sections OB 65 to OB 67 of that Act:
(d)
the amount of any imputation penalty tax payable for the tax year:
(e)
when the company is a branch equivalent tax account (BETA) company,—
(i)
the opening balance and closing balance of the company’s branch equivalent tax account for the tax year:
(ii)
the amount and source of all credits and debits to the company’s branch equivalent tax account for the tax year that have arisen as described in sections OA 5(5)(a) and OA 6(5)(a) of that Act:
(f)
when the company is a conduit tax relief (CTR) company for the tax year,—
(i)
the opening and closing balances of the company’s CTR account for the tax year:
(ii)
the amount and source of all credits and debits that have arisen in the company’s CTR account as described in sections OA 5(4) and OA 6(4) of that Act:
(g)
when the company is a policyholder credit account (PCA) company,—
(i)
the opening balance and closing balance of the company’s policyholder credit account for the tax year:
(ii)
the amount and source of all credits and debits to the company’s policyholder credit account for the tax year that have arisen as described in sections OA 5(7)(a) and OA 6(7)(a) of that Act:
(h)
when the company is a public unit trust or a group investment fund that derives category A income—
(i)
the opening and closing balances of the trust’s or fund’s ASC account for the tax year:
(ii)
the amount and source of all credits and debits that have arisen in the trust’s or fund’s ASC account as described in sections OA 5(6) and OA 6(6) of that Act:
(i)
further information as may be prescribed or required by the Commissioner.
(2)
The annual ICA return required for the tax year by subsection (1) must be provided to the Commissioner no later than—
(a)
the last day of the July that follows the end of the tax year, if the ICA company is an Australian ICA company that is not required to file a return of income for the tax year:
(b)
if paragraph (a) does not apply, the last day on which the ICA company is permitted under section 37 to file a return of income for the tax year.
Section 69B
Section 69B(1): “the imputation year that corresponds with”
is omitted.
Section 69B(2)(a) to (d): “imputation year”
is replaced by “tax year”
in each place where it appears.
Section 69B(2)(b): “sections MK 4 and MK 5 of the Income Tax Act 2004”
is replaced by “sections OK 2 to OK 18 of the Income Tax Act 2007”
.
Section 69B(2)(c): “section MK 8 of the Income Tax Act 2004”
is replaced by “sections OK 21 and OK 22 of that Act”
.
Section 70
Section 70, heading and subsections (1), (3), and (4): “imputation return”
is replaced by “annual ICA return”
in each place where it appears.
Section 70(1), (2), (2B), and (3): “imputation credit account company”
is replaced by “ICA company”
in each place where it appears.
Section 70(2B) and (4): “an imputation year”
is replaced by “a tax year”
in each place where it appears.
Section 70(2), (2B), and (3): “imputation year”
is replaced by “tax year”
in each place where it appears.
Section 70(2B): “section ME 5(2)(eb) or ME 12(2)(da) of the Income Tax Act 2004”
is replaced by “section OB 34, OB 35, OP 32, or OP 33 of the Income Tax Act 2007”
.
Section 70(2B)(b): “section MD 2 of the Income Tax Act 2004”
is replaced by “sections RM 13 to RM 17, RM 32, and RZ 6 of the Income Tax Act 2007”
.
Section 70B
Section 70B(2), (3) and (4): “an imputation year”
is replaced by “a tax year”
in each place where it appears.
Section 70B(2) and (3): “the imputation year”
is replaced by “the tax year”
.
Section 71
Section 71: replace by the following:
71 Annual FDPA return
A foreign dividend payment (FDPA) company must, not later than the time allowed under section 37 for providing a return of income for an income year, provide to the Commissioner an annual FDPA return in the prescribed form for the tax year corresponding to the income year, showing—
(a)
the opening and closing balances of the FDP account for the tax year:
(b)
the amount and source of all credits and debits that have arisen during the tax year as described in sections OA 5(3) and OA 6(3) of the Income Tax Act 2007:
(c)
the amount of FDP payable for the tax year under sections OC 30 to OC 32 of that Act:
(d)
the amount of FDP penalty tax payable for the tax year:
(e)
whether the company has chosen under section OC 4(1) of that Act to stop being an FDPA company:
(f)
the amount and source of every foreign dividend paid to the company during the year, and the amount of FDP paid for the foreign dividend:
(g)
further information as may be prescribed or required by the Commissioner.
Foreign dividends
71B Return requirements for refunds: foreign dividends
(1)
This section applies for the purposes of section RM 21(3) of the Income Tax Act 2007 when a loss balance is used to reduce a company’s net income for an income year in which a foreign dividend is paid.
(2)
The company described in section RM 21(1) of that Act must—
(a)
file a return of income under section 33 for the income year in which the tax loss arose; and
(b)
file a return of income under section 33 for the current income year; and
(c)
apply to the Commissioner for the refund of the FDP.
(3)
The company described as group company B in section RM 21(2) of that Act must—
(a)
file a return of income under section 33 for the income year in which the tax loss arose; and
(b)
notify the Commissioner that payment of some or all of the FDP is satisfied by reducing the tax loss.
Compare: 2004 No 35 s NH 4(5)(b), (c)
Section 72
Section 72, heading: “Dividend withholding payment account”
is replaced by “Annual FDPA”
.
Section 72(1) and (2): “a dividend withholding payment account return”
is replaced by “an FDPA return”
in each place where it appears.
Section 72(1) and (2): “a dividend withholding payment account company”
is replaced by “an FDPA company”
in each place where it appears.
Section 72(2): “imputation year”
is replaced by “tax year”
in each place where it appears.
Section 72(3): “an imputation year”
is replaced by “a tax year”
.
Section 73
Section 73, heading: “Dividend withholding payment account”
is replaced by “Annual FDPA”
.
Section 73(b): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 74
Section 74, heading and subsection (2): “imputation return”
is replaced by “ICA return”
in each place where it appears.
Section 74(1)(b): “imputation credit account company”
is replaced by “ICA company”
.
Section 74(1)(c): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 74(2): “an imputation year if the group has no liability to make a payment under section ME 14(3) of the Income Tax Act 2004 for the imputation year”
is replaced by “a tax year if the group has no liability to make a payment under section OP 6 of the Income Tax Act 2007 for the tax year”
.
Section 77
Section 77, heading and subsection: “imputation return”
is replaced by “ICA return”
in each place where it appears.
Section 77: “section MF 1(1) of the Income Tax Act 2004 after the end of the imputation year”
is replaced by “section OE 3 of the Income Tax Act 2007 after the end of the tax year”
.
Section 77, words after the paragraphs: “imputation year”
are replaced by “tax year”
.
Section 78
Section 78, heading: “branch equivalent tax account persons”
is replaced by “BETA persons”
.
Section 78(1), (4), and (5): “branch equivalent tax account”
is replaced by “BETA”
in each place where it appears.
Section 78(2)(b): “in accordance with section MF 13 of the Income Tax Act 2004”
is replaced by “as described in sections OA 5(5) and OA 6(5) of the Income Tax Act 2007”
.
New sections 78B to 78F
After section 78: insert the following:
78B Applications for tax credits
(1)
A taxpayer who has a tax credit under section LJ 2 or LK 1 of the Income Tax Act 2007 must apply for the credit within 4 years after the end of the tax year in which the taxpayer would have the credit in the absence of this section. The Commissioner may extend this 4-year period by another period of up to 2 years.
(2)
The taxpayer must provide with the application under subsection (1) information that is necessary to determine the amount of the credit.
Compare: 2004 No 35 s LC 13(1)
78C Disclosure when changes occur
A taxpayer must provide to the Commissioner, as soon as possible, all relevant information if—
(a)
an amount referred to in section LJ 6 of the Income Tax Act 2007 is changed; and
(b)
the change occurs after the taxpayer has made an application under section 78B.
Compare: 2004 No 35 s LC 13(2)
78D Evidential requirements for tax credits
A taxpayer who has a tax credit under section LB 3 or subparts LE, LF, or LO of the Income Tax Act 2007, must provide the Commissioner with sufficient evidence of the credit, including, as applicable—
(a)
for an imputation credit, a shareholder dividend statement:
(b)
for an FDP credit, a shareholder dividend statement for the FDP credit:
(c)
for a credit for RWT, an RWT withholding certificate for the amount of RWT:
(d)
for a Maori authority credit, a Maori authority distribution statement for the credit:
(e)
any other information that the Commissioner may require.
Compare: 2004 No 35 ss LB 2(4), LD 3(4), LD 3A(5), LD 8(3), LD 9(4)
78E Information for underlying foreign credits
(1)
For the purposes of section LL 2 of the Income Tax Act 2007, a taxpayer must have available to provide, if asked,—
(a)
a copy of a receipt issued by the relevant revenue authority evidencing payment of the relevant tax; or
(b)
a copy of a foreign return of income that is of substantially the same nature as a return of income under the Inland Revenue Acts, when the return of income has been provided to the relevant revenue authority and shows the relevant tax as payable; or
(c)
a copy of a demand, statement of account, or a similar document issued by the relevant revenue authority, seeking payment of the relevant tax.
(2)
Subsection (1) does not apply if the Commissioner is satisfied on the basis of evidence such as an auditor’s certificate that the relevant tax is paid or payable.
Compare: 2004 No 35 s LF 6(4)
78F Time for providing information in relation to underlying foreign credits
A taxpayer who has a tax credit for an amount of underlying foreign tax must provide to the Commissioner information that is necessary to verify a calculation of their credit under subpart LL of the Income Tax Act 2007 within—
(a)
4 years after the end of the accounting year in which the person may first use the credit under section LA 2 of the Income Tax Act 2007; and
(b)
a further time that the Commissioner may allow, having regard to the time allowed for applications under section 78B.
Compare: 2004 No 35 s LF 6(6)
Section 79
Section 79: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 80
Section 80: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 80C
Section 80C(1A): “resident withholding income that had insufficient resident withholding tax deducted”
is replaced by “resident passive income from which insufficient RWT was withheld”
.
Section 80D
Section 80D(1)(c)(iii): “section NC 16 of the Income Tax Act 2004 to furnish the Commissioner with an employer monthly schedule relating to a source deduction payment”
is replaced by “section RD 4(2) of the Income Tax Act 2007 to provide to the Commissioner an employer monthly schedule relating to a PAYE income payment”
.
Section 80E
Section 80E(2)(c): “source deductions or withholding deductions”
is replaced by “tax withheld for PAYE income payments and other income”
.
Section 80E(2)(ea): “certificate of entitlement has been issued under section KD 5 of the Income Tax Act 2004”
is replaced by “notice of entitlement has been given under section 80KD”
.
Section 80F
Section 80F(5): “RWT deduction certificate”
is replaced by “RWT withholding certificate”
.
Section 80H
Section 80H(3)(c) and (d): “section MD 1(1A) of the Income Tax Act 2004”
is replaced by “section RM 5 of the Income Tax Act 2007”
in each place where it appears.
New Part 3B
After section 80I: insert the following:
Part 3B Credits of Tax
Applying for payment by instalment
80KA Applications for payment of tax credit by instalment
(1)
This section applies to applications made under section MF 1 of the Income Tax Act 2007.
(2)
An application by a person who wants to be paid their tax credit (other than a parental tax credit) by instalment must be made before the selected period starts.
(3)
A person who wants to be paid their parental tax credit by instalment must apply no later than 3 months after the date of the dependent child’s birth.
(4)
If a person referred to in subsection (3) applies more than 3 months after the date of the dependent child’s birth, the person may receive the parental tax credit only after taking into account their end of year assessment under subpart LA of the Income Tax Act 2007 for the tax year in which the birth occurs.
(5)
If the 3-month period described in subsection (3) spans 2 tax years and the whole of the selected period falls in the first tax year, the selected period is treated as falling in the second tax year if all instalments are paid to the person in the second tax year.
Compare: 2004 No 35 s KD 5(1B)–(1C)
80KB Contents of application
(1)
An application referred to in section 80KA must—
(a)
be in a form prescribed by the Commissioner; and
(b)
be signed by the person and any other person who, at the time at which the application is made, expects to be, in the selected period, their spouse, civil union partner, or de facto partner; and
(c)
give, for each person who signed the application (the signatory), a complete statement of—
(i)
the family scheme income that is expected to be attributable to the tax year; and
(ii)
the family scheme income that is expected to be attributable to the selected period; and
(d)
choose whether the instalments should be paid weekly or fortnightly; and
(e)
contain any other information required by the Commissioner; and
(f)
be accompanied by the information described in subsection (2).
(2)
The application under subsection (1) must be accompanied by,—
(a)
for a signatory who expects to derive income from employment, evidence of the amount of income from employment derived by them in the period of 1 month immediately before the date on which the application is made:
(b)
for a signatory who expects to derive income from a business,—
(i)
a copy of the financial statements of the business for the tax year or corresponding income year immediately before the tax year that contains the selected period; or
(ii)
if the financial statements referred to in subparagraph (i) have not been completed, a copy of the financial statements for the business for the tax year or corresponding income year that is before the year immediately before the tax year that contains the selected period; or
(iii)
a set of budgeted accounts of the business for the tax year or corresponding income year that contains the selected period; or
(iv)
other evidence in relation to the business for the tax year or corresponding income year that contains the selected period:
(c)
unless paragraph (d) applies, the tax file number of each child for whom an entitlement to a tax credit arises:
(d)
in the case of a child that has died or is given up for adoption, a birth certificate or other evidence verifying the birth or existence of the child for whom an entitlement to a tax credit arises.
(3)
Subsection (2)(a) does not apply if the Commissioner considers that the Commissioner has enough evidence of a signatory’s income from employment.
(4)
Subsection (2)(d) does not apply to an application made by a person who is an adoptive parent, as that term is defined in the Adoption Act 1955.
Compare: 2004 No 35 s KD 5(2)–(2AB)
80KC When tax file number of child does not accompany application
(1)
Subsection (2) applies when—
(a)
an application referred to in section 80KA is not accompanied by the tax file number of each child for whom an entitlement to a tax credit arises; and
(b)
the Commissioner has enough other evidence of the person’s entitlement.
(2)
The Commissioner must—
(a)
provide the person with a notice of entitlement; and
(b)
pay to the person instalments of a tax credit under section MA 1 or, as applicable, sections MB 1 and ME 1 of the Income Tax Act 2007 for a period of 56 days.
(3)
Subsection (4) applies when the person or their spouse, civil union partner, or de facto partner does not provide the tax file number of a child for whom an entitlement to a tax credit arises within the 56-day period.
(4)
The Commissioner must stop paying the tax credit for the child until the tax file number is provided.
Compare: 2004 No 35 s KD 5(3), (3A)
80KD What Commissioner must do on receipt of application
(1)
This section applies when the Commissioner receives an application that complies with section 80KB.
(2)
The Commissioner must do the following:
(a)
determine under sections MD 1, or MD 1 and ME 1 of the Income Tax Act 2007, as applicable, the estimated amount of tax credit to which the person would be entitled for the selected period; and
(b)
calculate under section MF 3 of that Act the amount that, if the Commissioner gave a person a notice of entitlement for the whole selected period, would be the interim instalment of the tax credit that would be set out in the notice; and
(c)
for all or some of the selected period, give the person a notice (the notice of entitlement) setting out—
(i)
the amount of the instalment of the tax credit to which the person is entitled; and
(ii)
the amount after abatement contributed by the family support to the instalment; and
(iii)
the amount of credit after abatement contributed by the in-work payment to the instalment; and
(iv)
the amount after abatement contributed by the child tax credit to the instalment; and
(v)
the amount after abatement contributed by the parental tax credit to the instalment; and
(vi)
the amount contributed by the family tax credit to the instalment.
(3)
The Commissioner must keep a copy of every notice of entitlement that is given under this section.
Compare: 2004 No 35 s KD 5(4), (5)(a)
Notices of entitlement
80KE Notices of entitlement
A notice of entitlement issued under section 80KD—
(a)
is not transferable; and
(b)
is subject to the terms and conditions set out in it by the Commissioner.
Compare: 2004 No 35 s KD 5(11)
80KF Effect of giving notice of entitlement
(1)
If a notice of entitlement has been given to a person, the Commissioner must pay the person instalments of tax credit under section 80KN.
(2)
A person continues to be entitled to a tax credit under section MC 2 or, as applicable, sections MA 1 and ME 1 of the Income Tax Act 2007 for relationship periods after the relationship period for which an application was made, until the Commissioner cancels the notice under section 80KH.
Compare: 2004 No 35 s KD 5(2A), (5)(b), (7)
80KG Notifying Commissioner of events affecting notice of entitlement
(1)
Subsection (2) applies when—
(a)
a person has been given a notice of entitlement; and
(b)
1 or more of the events described in subsection (3) occur within the period starting on the date of the notice of entitlement and ending on the last day of the selected period.
(2)
The person must notify the Commissioner immediately if an event of the kind described in subsection (3) occurs that may result in the person losing their entitlement.
(3)
The events include—
(a)
the person or their spouse, civil union partner, or de facto partner stops being the principal caregiver of a child, and the person expects that they will not resume the role of principal caregiver for a period of more than 56 consecutive days; or
(b)
the person starts or stops being a spouse, civil union partner, or de facto partner; or
(c)
any other event of a kind set out in the notice of entitlement for the purposes of this subsection.
(4)
Subsection (5) applies when—
(a)
a notice of entitlement has been issued to a person; and
(b)
1 or more of the events described in subsection (6) occur.
(5)
The person may notify the Commissioner if an event of the kind described in subsection (6) occurs that may change a person’s entitlement.
(6)
The events include—
(a)
the person or their spouse, civil union partner, or de facto partner becomes the principal caregiver of any child; or
(b)
something happens that the person thinks may affect their entitlement to the tax credit specified in the notice of entitlement; or
(c)
the notice of entitlement is lost or destroyed.
Compare: 2004 No 35 s KD 5(9)
80KH Cancellation of notice of entitlement
(1)
This section applies when the Commissioner—
(a)
is notified under section 80KG; or
(b)
considers that a notice of entitlement given to a person no longer applies; or
(c)
is advised by the chief executive of the administering department, under sections 84 or 85G, that the person is also receiving a tax credit from the chief executive or will receive a tax credit from the chief executive.
(2)
The Commissioner may, on notifying the person,—
(a)
cancel the notice of entitlement; or
(b)
provide a replacement notice of entitlement for the same relationship period or a different relationship period, or provide a supplement to the notice of entitlement, as appropriate, having regard to information in the Commissioner’s possession.
Compare: 2004 No 35 s KD 5(10), (12)
Payments to holders of notices of entitlement
80KI Payment of tax credit by instalment by Commissioner
(1)
This section applies when the Commissioner has given a notice of entitlement to a person.
(2)
In the period described in subsection (3), the Commissioner must pay to the person the instalments of the tax credit set out in the notice of entitlement.
(3)
The period—
(a)
starts on the day stated in the notice of entitlement; and
(b)
ends with the earlier of—
(i)
the day on which the notice of entitlement is cancelled by the Commissioner; or
(ii)
the end date stated in the notice of entitlement.
(4)
The Commissioner may choose the days on which the instalments are paid.
Compare: 2004 No 35 s KD 7(1)
80KJ Delay in providing notice of entitlement
(1)
This section applies when the Commissioner thinks that the time taken to provide a notice of entitlement has been unduly delayed.
(2)
The Commissioner may pay the instalments of the tax credit that the Commissioner thinks should be paid, having regard to the circumstances of the case.
Compare: 2004 No 35 s KD 7(3)
80KK Payment by instalment of family support (without abatement)
(1)
This section applies when the Commissioner considers, on the basis of information provided under section 85G by the chief executive, that a person is entitled to family support.
(2)
In the period described in subsection (3), the Commissioner must pay to the person the family support by instalment and without abatement.
(3)
The period—
(a)
starts on the day following the day that the chief executive says is the last day that the person is entitled to—
(i)
an income-tested benefit, an orphan’s benefit, or an unsupported child’s benefit paid or payable under the Social Security Act 1964; or
(ii)
a family assistance credit paid under section 80KN; and
(b)
ends on the earlier of—
(i)
the day before the first day stated in a notice of entitlement that is provided later:
(ii)
a period of not more than 56 days, starting on the first day referred to in paragraph (a).
(4)
Subsection (5) applies when the chief executive pays the family support for part of the 56-day period referred to in subsection (3)(b)(ii).
(5)
The period referred to in subsection (3)(b)(ii) is reduced by the period for which the chief executive paid the family support.
Compare: 2004 No 35 s KD 7(2B), (2C)
80KL Payment of instalments into accounts
(1)
Unless the Commissioner in a particular case otherwise determines, it is a condition of the receipt of tax credits paid by instalments by the Commissioner that—
(a)
the person, or the person and their spouse, civil union partner, or de facto partner,—
(i)
gives the Commissioner the details of an existing bank account held by the person (whether alone or jointly with their spouse, civil union partner, or de facto partner); or
(ii)
opens a bank account (if they do not have one), and gives the Commissioner details of that account; and
(b)
the existing account or, as applicable, the opened account is an account held as described in subsection (2).
(2)
The account must be held with—
(a)
a registered bank within the meaning of that term in section 2 of the Reserve Bank of New Zealand Act 1989; or
(b)
a building society, in respect of any deposits with the building society; or
(c)
the Public Service Investment Society Limited; or
(d)
a credit union within the meaning of that term in section 2 of the Friendly Societies and Credit Unions Act 1982.
(3)
The Commissioner must pay every instalment of tax credit into the account.
Compare: 2004 No 35 s KD 7(4)
80KM Summary of instalments paid
(1)
This section applies when the Commissioner pays to a person instalments of the tax credit shown in the notice of entitlement given to the person.
(2)
The Commissioner must give the person—
(a)
a summary showing the total of all the tax credits paid by instalments under the person’s notice of entitlement for the tax year; and
(b)
any other information prescribed by the Commissioner.
(3)
The Commissioner must provide the summary—
(a)
for a non-filing taxpayer, on or before 20 May next following the last day of the tax year in which the payment is made; and
(b)
for a filing taxpayer, on the same date that the Commissioner issues the person with an income statement for the tax year in which the payment is made.
Compare: 2004 No 35 s KD 7(2), (2A)
Payments of tax credit by chief executive
80KN Payment of tax credit by chief executive
(1)
This section applies when—
(a)
in a tax year, the chief executive of the administering department pays to a person an income-tested benefit; and
(b)
the chief executive is satisfied that—
(i)
the person is entitled to receive a family assistance credit for which the amount of the family credit abatement is zero; or
(ii)
the chief executive is authorised by an Order in Council made under section 225A to pay the person a family assistance credit for which the family credit abatement is more than zero.
(2)
When paying the income-tested benefit, the chief executive must pay to the person the family assistance credit that the chief executive considers that the person is entitled to at the time of the payment.
Compare: 2004 No 35 s KD 6(1)
80KO Determining family assistance credit
In determining the amount of family assistance credit that is payable under section 80KN, the chief executive must—
(a)
use the method set out in section MF 3 of the Income Tax Act 2007, if required to calculate the amount of the family credit abatement; and
(b)
take into account the rate of family support and the family credit abatement given by sections MD 3 and MD 13 of that Act.
Compare: 2004 No 35 s KD 6(1A)
80KP When entitlement to income-tested benefit ends
(1)
This section applies for the purposes of section 80KN when—
(a)
a person’s entitlement to an income-tested benefit ends; and
(b)
they apply to the chief executive to have the payment of their family support continued.
(2)
The chief executive must continue to pay the family support to the person for a period determined by the chief executive in consultation with the Commissioner. The amount is determined as if the person were still being paid an income-tested benefit during this period.
Compare: 2004 No 35 s KD 6(1B)
80KQ No authority to pay family assistance credit
(1)
This section applies when the chief executive is not satisfied that they are authorised to pay the family assistance credit to the person under the section.
(2)
The chief executive may ask the Commissioner to accept from the person their application for a notice of entitlement.
Compare: 2004 No 35 s KD 6(1C)
80KR Request by chief executive to stop payment of family assistance credit
(1)
This section applies when—
(a)
the chief executive has made a request under section 80KQ(2); but
(b)
the chief executive is satisfied that they are authorised to pay the person the family assistance credit.
(2)
The chief executive may ask the Commissioner to stop paying the person under their notice of entitlement.
Compare: 2004 No 35 s KD 6(1D)
80KS Request by person to stop or re-start payment of tax credit
(1)
Subsection (2) applies, despite section 80KN or 80KP, when a person notifies the chief executive not to pay them the tax credit.
(2)
The chief executive must, as soon as practicable, stop paying the person the tax credit.
(3)
Subsection (4) applies when a person cancels their notification under subsection (1).
(4)
The chief executive must, as soon as practicable, start paying the person the tax credit again.
Compare: 2004 No 35 s KD 6(2), (3)
80KT Details of payments of tax credits
(1)
This section applies when the chief executive pays under section 80KN a tax credit to a person.
(2)
The chief executive must, for each month in which a payment is made, give the Commissioner details of the payment in an employer monthly schedule.
(3)
The chief executive must, not later than 20 April next following the last day of the tax year in which the payment is made, give the person—
(a)
a summary—
(i)
signed by the chief executive; and
(ii)
in a form authorised by the Commissioner; and
(iii)
showing the total of all of the tax credits paid; and
(b)
any other information required by the Commissioner.
(4)
The chief executive must, not later than 31 May in the tax year in which the summary is provided under subsection (3), give the Commissioner—
(a)
a copy of every summary given by the chief executive under subsection (3)(a); and
(b)
any other information required by the Commissioner.
Compare: 2004 No 35 s KD 6(4)
When Commissioner takes over payment of tax credit from chief executive
80KU Payment of tax credit taken over by Commissioner
(1)
This section applies when—
(a)
in a tax year, the chief executive stops paying a person an amount of tax credit with an income-tested benefit; and
(b)
the person applies to the Commissioner for payment of family assistance credit, family tax credit, or family support; and
(c)
the Commissioner determines that the person is entitled to the tax credit under section MD 1 of the Income Tax Act 2007 for the period described in subsection (3).
(2)
For the period described in subsection (3), the Commissioner may pay to the person the arrears of the tax credits, other than the in-work payment and the parental tax credit.
(3)
The period—
(a)
starts on the later of—
(i)
the first day of the tax year; and
(ii)
the day following that on which the chief executive stops paying the amount to the person; and
(b)
ends on the day before the first day stated in a notice of entitlement that is later given to the person.
Compare: 2004 No 35 s KD 7(3A), (3B), (3C)
80KV Statement of family scheme income
(1)
This section applies to a person to whom the Commissioner has given a notice of entitlement for a tax year.
(2)
The person must, in the time within which they are required to file their return of income for the tax year, give the Commissioner a statement setting out—
(a)
a complete statement of their family scheme income signed by the person; and
(b)
a complete statement of the family scheme income for the tax year of their spouse, civil union partner, or de facto partner signed by that person.
Compare: 2004 No 35 s KD 4(5)
80KW Effect of extra instalment on entitlement to tax credit
(1)
This section applies to a person who—
(a)
is entitled to a family assistance credit or family tax credit for the whole or part of a tax year; and
(b)
receives in the tax year—
(i)
a payment under section 80KI of an instalment of the credit for each period of a week or a fortnight in the tax year; or
(ii)
payments under section 80KN of instalments of the credit in the tax year and no payment under section 80KI in the tax year; and
(c)
as a consequence of the year not being divided into an exact number of fortnights or weeks,—
(i)
receives in the tax year 27 instalments corresponding to a period of a fortnight; or
(ii)
may have received in the tax year 53 instalments corresponding to a period of a week.
(2)
Subsection (3) applies—
(a)
for the purposes of section MF 6 of the Income Tax Act 2007; and
(b)
when a person has received payments under section 80KI for the whole of a tax year.
(3)
The person is entitled to a tax credit for the tax year of an amount calculated using the formula—
tax credit + ((final instalment − parental tax credit) × 13 ÷ 14).
(4)
In the formula in subsection (3),—
(a)
tax credit is the amount of the tax credit for the tax year calculated for the person under—
(i)
section MD 1 of the Income Tax Act 2007, if the person is entitled to a family assistance credit:
(ii)
section ME 1 of that Act, if the person is entitled to the family tax credit:
(b)
final instalment is the amount of the final instalment received by the person in the tax year:
(c)
parental tax credit is the amount of any parental tax credit that is included in the final instalment received by the person in the tax year.
(5)
Subsection (6) applies—
(a)
for the purposes of section MF 6 of the Income Tax Act 2007; and
(b)
when a person has received payments under section 80KN for the whole of a tax year.
(6)
The person is entitled to a tax credit for the tax year equal to an amount calculated using the formula—
tax credit + (total amount of instalments ÷ 53).
(7)
In the formula in subsection (6),—
(a)
tax credit is the amount of the tax credit for the tax year calculated for the person under—
(i)
section MD 1 of the Income Tax Act 2007, if the person is entitled to a family assistance credit:
(ii)
section ME 1 of that Act, if the person is entitled to the family tax credit:
(b)
total amount of instalments is the total amount of the instalments received by the person in the tax year.
Compare: 2004 No 35 s KD 7A
Section 81
Section 81(4)(lb): “section MBA 5 of the Income Tax Act 2004”
is replaced by “section RP 18 of the Income Tax Act 2007”
.
Section 81(4)(lb): “associated”
is replaced by “connected”
in each place where it appears.
Section 83
Section 83(2): “subpart KD credit”
is replaced by “family assistance credit”
.
Section 83(7), after the definition of entitlement card: add the following:
qualifying person means a person qualifying for an entitlement under section MC 2 of the Income Tax Act 2007.
Section 84
Section 84(1)(a) and (4): “subpart KD credit”
is replaced by “family assistance credit”
in each place where it appears.
Section 84(6), before the definition of qualifying person: insert the following:
family assistance credit means an interim instalment of a family assistance credit
Section 84(6), definition of qualifying person: replace by the following:
qualifying person means a person who meets the requirements of sections MC 3 to MC 6(a) of the Income Tax Act 2007, and includes a person entitled to a tax credit under section MD 10 or ME 1 of that Act
Section 84(6), definition of subpart KD credit: repeal.
Section 85F
Section 85F(3), definitions of company and large budget screen production grant: “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
in each place where it appears.
Section 85G
Section 85G(1)(a), (4)(a) and (b): “subpart KD credit”
is replaced by “family assistance credit”
in each place where it appears.
Section 85G(1)(a): “a specified benefit, or as the case may be, cease to be entitled to”
: omit.
Section 85G(1)(a): “section KD 6(1) of the Income Tax Act 2004”
is replaced by “section 80KN”
.
Section 85G(1)(b): “section KD 2 or sections KD 2 and KD 3”
is replaced by “sections MD 1, or MD 1 and ME 1”
.
Section 85G(1)(c): “section KD 5(10)”
is replaced by “section 80KH”
.
Section 85G(4): “subpart KD of the Income Tax Act 2004”
is replaced by “subparts MA to MF and MZ of the Income Tax Act 2007”
.
Section 85G(6), before the definition of qualifying person: insert the following:
family assistance credit means an interim instalment of a family assistance credit
Section 85G(6), definition of qualifying person: replace by the following:
qualifying person means a person who meets the requirements in sections MC 3 to MC 6(a) of the Income Tax Act 2007, and includes a person entitled to a tax credit under section MD 10 or ME 1 of that Act
Section 85G(6), definitions of specified benefit and subpart KD credit: repeal.
Section 85I
Section 85I(3): “section KD 2AB(1) of the Income Tax Act 2004”
is replaced by “section MD 11 of the Income Tax Act 2007”
.
Section 89C
Section 89C(i): replace by the following:
(i)
the assessment is made following the failure by a taxpayer to withhold or deduct an amount required to be withheld or deducted by a tax law or to account for an amount withheld or deducted in the manner required by a tax law; or
Section 89C(m): “rebate of income tax under subpart KD of the Income Tax Act 2004”
is replaced by “tax credit identified in subparts MA to MF and MZ of the Income Tax Act 2007”
.
Section 89N
Section 89N(1)(c)(iii) and (v): “section OD 8(3) of the Income Tax Act 2004”
is replaced by “the 1988 version provisions in subpart YB of the Income Tax Act 2007”
in each place where it appears.
Section 90
Section 90(1)(a): “section EZ 32(2) (except the proviso) of the Income Tax Act 2004”
is replaced by “section EZ 35(2) (except the proviso) of the Income Tax Act 2007”
.
Section 90(1)(b): “section EZ 32(3) of the Income Tax Act 2004”
is replaced by “section EZ 35(3) of that Act”
.
Section 90(1)(c): “section EZ 32(6) (except the proviso) of the Income Tax Act 2004”
is replaced by “section EZ 35(6) (except the proviso) of that Act”
.
Section 90(1)(c): “section EZ 32(2)”
is replaced by “section EZ 35(2)”
.
Section 90(1)(d): “section EZ 32 of the Income Tax Act 2004”
is replaced by “section EZ 35 of that Act”
.
Section 90(1)(e): “section EZ 32(7) of the Income Tax Act 2004”
is replaced by “section EZ 35(7) of that Act”
.
Section 90(1)(f): “section EZ 32(8) of the Income Tax Act 2004”
is replaced by “section EZ 35(8) of that Act”
.
Section 90(1)(j): “section FD 10(4) of the Income Tax Act 2004”
is replaced by “sections FM 18 to FM 20 of that Act”
.
Section 90(1)(j): “section EZ 35”
is replaced by “section EZ 38”
.
Section 90(1), proviso: “section EZ 32(2) or (6) of the Income Tax Act 2004”
is replaced by “section EZ 35(2) or (6) of that Act”
.
Section 90AA
Section 90AA(1) and (2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 90AC
Section 90AC, words before paragraph (a): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 90AC(1)(a) to (g), (i) and (k): “Income Tax Act 2004”
is replaced by “that Act”
in each place where it appears.
Section 90AC(1)(j): “section FD 10(4) of the Income Tax Act 2004”
is replaced by “sections FM 18 to FM 20 of that Act”
.
Section 90AC(4): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
New sections 90AF and 90AG
After section 90AE: insert the following:
90AF Imputation arrangement to obtain tax advantage
(1)
If an arrangement to obtain a tax advantage arises as described in section GB 35 of the Income Tax Act 2007, the Commissioner may make any of the following determinations:
(a)
a determination whether the arrangement results in an account advantage, a tax credit advantage, or both:
(b)
a determination whether a streaming arrangement as described in section GB 35(3) of that Act is subject to section GB 36(1) or (2) of that Act:
(c)
a determination of the amount of the imputation credit or FDP credit that is subject to the arrangement:
(d)
a determination of the tax year in which the arrangement commenced, being the year in which the first reasonably identifiable step in the arrangement took place.
(2)
The Commissioner must give notice of any determination under subsection (1) to the company whose account is affected by the arrangement, as soon as is convenient.
(3)
The notice may be included in—
(a)
a notice of assessment under section 111(1); or
(b)
a determination under section 104B.
(4)
Failure to comply with subsection (2) does not invalidate the determination.
90AG Maori authority arrangements to obtain tax advantage
(1)
If an arrangement to obtain a tax advantage arises as described in section GB 42 of the Income Tax Act 2007, the Commissioner may make any of the following determinations:
(a)
a determination whether the arrangement results in an account advantage, a tax credit advantage, or both:
(b)
a determination whether a streaming arrangement as described in section GB 42(3) of that Act is subject to section GB 43(1) or (2) of that Act:
(c)
a determination of the amount of the Maori authority credit that is subject to the arrangement:
(d)
a determination of the tax year in which the arrangement commenced, being the year in which the first reasonably identifiable step in the arrangement took place.
(2)
The Commissioner must give notice of any determination under subsection (1) to the Maori authority whose account is affected by the arrangement, as soon as is convenient.
(3)
The notice may be included in—
(a)
a notice of assessment under section 111(1); or
(b)
a determination under section 104B.
(4)
Failure to comply with subsection (2) does not invalidate the determination.
Section 90A
Section 90A(1) and (2): “subpart FG of the Income Tax Act 2004”
is replaced by “subpart FE of the Income Tax Act 2007”
in each place where it appears.
Section 91
Section 91(1): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 91AA
Section 91AA(2)(a): “section CW 49 of the Income Tax Act 2004”
is replaced by “section CW 61 of the Income Tax Act 2007”
.
Section 91AAB
Section 91AAB(1): “sections DO 4B to DO 4E of the Income Tax Act 2004”
is replaced by “sections DO 5 to DO 9 of the Income Tax Act 2007”
.
Section 91AAB(1)(b): “schedule 11, column 1 of the Income Tax Act 2004”
is replaced by “schedule 12, column 1 of that Act”
.
Section 91AAC
Section 91AAC heading and subsection (1): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 91AAD
Section 91AAD(1), (5) and (6): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 91AAE
Section 91AAE(1) and (2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 91AAF
Section 91AAF(1) and (4)(b): “section EE 25B, EE 25C, EE 25E, or EZ 21B of the Income Tax Act 2004”
is replaced by “section EE 27, EE 28, EE 30, or EZ 23 of the Income Tax Act 2007”
in each place where it appears.
Section 91AAF(5): “section EE 25B, EE 25C, or EE 25E of the Income Tax Act 2004”
is replaced by “section EE 27, EE 28, or EE 30 of the Income Tax Act 2007”
.
Section 91AAG
Section 91AAG(3)(a): “section EE 25B”
is replaced by “section EE 27 of the Income Tax Act 2007”
.
Section 91AAG(3)(b): “section EE 25C”
is replaced by “section EE 28 of that Act”
.
Section 91AAG(3)(c): “section EE 25E”
is replaced by “section EE 30 of that Act”
.
Section 91AAG(4)(b): “schedule 11 or schedule 11B of the Income Tax Act 2004”
is replaced by “schedule 11 or 12 of the Income Tax Act 2007”
.
Section 91AAH
Section 91AAH(2)(a): “schedule 11 of the Income Tax Act 2004”
is replaced by “schedule 12 of the Income Tax Act 2007”
.
Section 91AAN
Section 91AAN(1): “section DB 37 of the Income Tax Act 2004”
is replaced by “section DB 46 of the Income Tax Act 2007”
.
Section 91AAN(2): “schedule 6B, part A of the Income Tax Act 2004”
is replaced by “schedule 19, part A of the Income Tax Act 2007”
.
Section 91AAN(2): “section DB 37(4)(c) of that Act”
is replaced by “section DB 46(4)(c) of that Act”
.
Section 91AAN(2)(a): “column 1 of schedule 11 of the Income Tax Act 2004”
is replaced by “schedule 12, column 1 of that Act”
.
Section 91AAN(2)(b): “column 2 of schedule 11 of the Income Tax Act 2004”
is replaced by “schedule 12, column 2 of that Act”
.
Section 91AAN(3)(b): “schedule 6B of the Income Tax Act 2004”
is replaced by “schedule 19 of the Income Tax Act 2007”
.
Section 91C
Section 91C(1)(eb): “except to the extent to which the matter in question is or could be”
is replaced by “on an application to which section ZA 4(1)(a)(i) of the Income Tax Act 2007 applies, except to the extent to which the matter in question is or could be”
.
Section 91C(1)(eb): insert the following:
(ec)
the Income Tax Act 2007, except to the extent to which the matter in question is or could be the subject of a determination of the Commissioner under—
(i)
sections 90 or 90AC in relation to a financial arrangement; or
(ii)
section 90A in relation to the extent to which a financial arrangement provides funds to a party under the arrangement; or
(iii)
section 91 in relation to petroleum mining; or
(iv)
section 91AAD or 91AAE in relation to livestock; or
(v)
any of sections 91AAF to 91AAM in relation to depreciation; or
(vi)
section EA 3(8) of the Income Tax Act 2007 in relation to accrual expenditure; or
Section 91C(1)(f)(ii): “regulation 5(1A) of the Income Tax (Withholding Payments) Regulations 1979 (which relates to exemption certificates for non-resident contractors) or any successor to that regulation”
is replaced by “section RD 24 of the Income Tax Act 2007”
.
Section 91E
Section 91E(4A): “section FB 2 or GD 13 of the Income Tax Act 2004”
is replaced by “sections GC 6 to GC 14 or YD 5 of the Income Tax Act 2007”
.
Section 92
Section 92(5)(a): “rebate of income tax allowed under subpart KD of the Income Tax Act 2004”
is replaced by “tax credit identified in subparts MA to MF and MZ of the Income Tax Act 2007”
.
Section 92(5)(b): “rebate”
is replaced by “tax credit”
.
Section 92: add the following:
(7)
The nominated company for a consolidated group is treated as a taxpayer for the purposes of this section. A company that is part of a consolidated group in a tax year must not make a separate assessment for a tax year, but this restriction applies only to a tax year, or part of a tax year, in which the company is part of the group.
New sections 92AA and 92AB
Section 92AA: replace by the following:
92AA Assessment for tax credits under Part M of Income Tax Act 2007
The Commissioner must make an income tax assessment for a tax year for a taxpayer who has a tax credit identified in Part M of the Income Tax Act 2007 for the year.
92AB Assessments of liabilities of shareholders of qualifying companies
(1)
The Commissioner may assess the liability of a shareholder who has agreed under section HA 8 of the Income Tax Act 2007 to be personally liable for their share of the income tax payable by a qualifying company.
(2)
A person assessed under subsection (1) is liable as agent for the company.
(3)
The Commissioner may reduce a person’s agreed liability if, in the relevant income year,—
(a)
they first acquire shares in the company; or
(b)
they dispose of all their shares in the company.
(4)
To reduce a person’s liability under subsection (3),—
(a)
the Commissioner must be satisfied that the reduction is appropriate; and
(b)
the person must provide adequate accounts and other relevant information to show that the company’s income tax liability attributable to the part of the income year in which they were a shareholder is proportionately smaller than the liability attributable to the full income year.
(5)
An assessment of the company or the person does not prevent an assessment of the other.
Compare: 2004 No 35 s HG 8(1), (2)
Section 93
Section 93, heading, subsections (1), and (2)(a) and (b): “fringe benefit tax”
is replaced by “FBT”
in each place where it appears.
Section 93(3): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
New sections 93B and 93C
After section 93: insert the following:
93B Trustee income: Commissioner’s power to assess
(1)
This section applies when a person—
(a)
fails to disclose details of a trust under section 59; or
(b)
fails to provide information that the Commissioner has asked for under section 17 in relation to a trust; or
(c)
is unable to obtain sufficient information to calculate the amount of trustee income in an income year.
(2)
The Commissioner may determine in a fair and reasonable manner the amount of trustee income for the income year.
Compare: 2004 No 35 s HH 7
93C Foreign tax credits: Commissioner’s power to amend assessments
(1)
This section applies when a person is entitled to a tax credit under section LK 1 of the Income Tax Act 2007 and—
(a)
the amount of the credit cannot be determined before the time by which the person must file a return of income for an income year; and
(b)
the person asks the Commissioner for an amended assessment within 4 years after the end of the income year.
(2)
The Commissioner must amend the assessment for the income year to reflect the amount of the credit.
Compare: 2004 No 35 s LC 4(1C)
Section 94
Section 94(1): “section HG 12 of the Income Tax Act 2004”
is replaced by “section HA 42 of the Income Tax Act 2007”
.
Section 94(3): replace by the following:
(3)
An assessment made under subsection (1) is subject to challenge in the same manner as an assessment of income tax imposed under section BB 1 of the Income Tax Act 2007, and Part 8A of this Act applies accordingly.
Section 95
Section 95(1): “section IZ 2 of the Income Tax Act 2004”
is replaced by “section RZ 9 of the Income Tax Act 2007”
.
Section 95(3): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 97
Section 97(4): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 97B
Section 97B(4): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 98
Section 98, heading, subsections (1), and (2)(a) and (b): “specified superannuation contribution withholding tax”
is replaced by “ESCT”
in each place where it appears.
Section 98(1): “section NE 2 of the Income Tax Act 2004, make an assessment of the amount of the specified superannuation contribution”
is replaced by “section RD 67 of the Income Tax Act 2007, make an assessment of the amount of the employer’s superannuation contribution”
.
Section 98(3): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 99
Section 99, heading: “resident withholding tax deductions”
is replaced by “RWT”
.
Section 99(2)(a): “resident withholding income”
is replaced by “resident passive income”
.
Section 99(3): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 100
Section 100, heading, subsections (1), and (3)(a) and (b): “non-resident withholding tax”
is replaced by “NRWT”
in each place where it appears.
Section 100(1): “section NG 2 of the Income Tax Act 2004”
is replaced by “section RF 3 of the Income Tax Act 2007”
.
Section 100(1): “non-resident withholding income”
is replaced by “non-resident passive income”
.
Section 100(2): “subpart NG of the Income Tax Act 2004”
is replaced by “subpart RF of the Income Tax Act 2007”
.
Section 100(4): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 101
Section 101(1) and (3): “section ME 9 of the Income Tax Act 2004”
is replaced by “sections OB 65 to OB 67 of the Income Tax Act 2007”
in each place where it appears.
Section 101B
Section 101B heading and subsections (1), (2), and (3): “additional income tax”
is replaced by “imputation additional tax”
in each place where it appears.
Section 101B(1) and (3): “section ME 9C of the Income Tax Act 2004”
is replaced by “section OB 72 of the Income Tax Act 2007”
in each place where it appears.
Section 102
Section 102, heading and subsections (1), and (2)(a) and (b): “dividend withholding payment”
is replaced by “FDP”
in each place where it appears.
Section 102(1): “section NH 1 of the Income Tax Act 2004”
is replaced by “section RG 3 of the Income Tax Act 2007”
.
Section 102(1)(a): “foreign withholding payment dividend”
is replaced by “foreign dividend”
.
Section 102(3): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 103
Section 103, heading and subsections (1), and (3)(a) and (b): “further dividend withholding payment”
is replaced by “further FDP”
in each place where it appears.
Section 103(1): “section MG 9 of the Income Tax Act 2004”
is replaced by “sections OC 30 to OC 32 of the Income Tax Act 2007”
.
Section 103A
Section 103A, heading and subsections (1), (2), and (4)(b): “dividend withholding payment”
is replaced by “FDP”
in each place where it appears.
Section 103A(1): “section MI 10 of the Income Tax Act 2004”
is replaced by “section OD 23 of the Income Tax Act 2007”
.
Section 103A(4)(a): “deduct a dividend withholding payment”
is replaced by “pay FDP”
.
Section 104
Section 104, heading and subsections (1), (2), and (3)(a) and (b): “dividend withholding payment”
is replaced by “FDP”
in each place where it appears.
Section 104(4): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
New section 104B
After section 104: insert the following:
104B Determination of credits and debits in memorandum accounts
(1)
In this section,—
credit date means the credit date recorded when a memorandum credit arises in a memorandum account
debit date means the debit date recorded when a memorandum debit arises in a memorandum account
memorandum account person means a company, person, consolidated imputation group, or consolidated group (including the nominated company for a consolidated group) that maintains a memorandum account.
(2)
The Commissioner may determine that a memorandum account is corrected by—
(a)
adjusting the amount of a credit or debit recorded in the account; or
(b)
changing a credit date or a debit date recorded in the account.
(3)
Notice of the determination must be given to the memorandum account person affected by the determination as soon as is convenient after the determination has been made.
(4)
Notice of the determination may be included in a notice of assessment.
(5)
Failure to give the notice of determination does not invalidate the determination.
(6)
Particulars of the determination are treated as correctly reflecting what should have been recorded in the memorandum account.
(7)
The memorandum account person must record those changes that are necessary or appropriate to ensure that all memorandum accounts of the person correctly reflect the determination.
(8)
Subsections (6) and (7) do not apply to the extent to which it is established in proceedings under a challenge that the determination is not correct.
Compare: 2004 No 35 ss ME 20, ME 40, MF 6, MG 12, MI 12, MJ 8, MK 9
Section 108
Section 108, after subsection (3): insert the following:
(3B)
The Commissioner may amend an assessment or a determination to give effect to section LA 6(3) of the Income Tax Act 2007 despite the time bar.
Section 113B
Section 113B(1)(c): “section CD 30(2) of the Income Tax Act 2004”
is replaced by “CD 41(2) of the Income Tax Act 2007”
.
Section 113B(2): “dividend withholding payment credit”
is replaced by “FDP credit”
.
Section 113C
Section 113C(1)(a): “section CD 13 of the Income Tax Act 2004”
is replaced by “section CD 21 of the Income Tax Act 2007”
.
Section 113C(1)(d)(i): “section CD 28(13) of the Income Tax Act 2004”
is replaced by “section CD 39(13) of that Act”
.
Section 113C(1)(d)(ii): “section CD 39(11) of the Income Tax Act 2004”
is replaced by “section CD 50(11) of that Act”
.
Section 113C(2): “sections CD 28(13) and CD 39(11) of the Income Tax Act 2004”
is replaced by “sections CD 39(13) and CD 50(11) of the Income Tax Act 2007”
.
Section 119
Section 119(1)(d): “section MB 6 of the Income Tax Act 2004”
is replaced by “section RC 7 of the Income Tax Act 2007”
.
Section 119(1)(e): “sections MB 6(5) and MB 17(5) of the Income Tax Act 2004”
is replaced by “sections RC 7 and RC 18(5) of that Act”
.
Section 119(2)(b): “sections HK 26(2), HK 26(3), LC 1, LC 4, and LC 5 of the Income Tax Act 2004”
is replaced by “sections HD 29(3), LJ 1, LK 1, and LK 6 of the Income Tax Act 2007”
.
Section 120A
Section 120A(3): “deducts resident withholding tax or non-resident withholding tax”
is replaced by “withholds RWT or NRWT”
.
Section 120C
Section 120C(1), definition of date interest starts, paragraphs (b) and (d): “fringe benefit tax”
is replaced by “FBT”
in each place where it appears.
Section 120C(1), definition of date interest starts, paragraph (b)(v)(A): “section MB 17(2) or MB 17(3), as applicable”
is replaced by “section RC 18(3) of the Income Tax Act 2007”
.
Section 120C(1), definition of date interest starts, paragraph (e): “subpart MBA of the Income Tax Act 2004”
is replaced by “sections RP 17 to RP 21 of the Income Tax Act 2007”
.
Section 120C(1), definition of date interest starts, paragraph (e): “section MBA 5(3)”
is replaced by “section RP 18(5) of that Act”
.
Section 120C(1), definition of date interest starts, paragraph (f)(i): “section MB 5”
is replaced by “section RC 6”
.
Section 120C(1), definition of date interest starts, paragraph (f)(ii): “section MC 1”
is replaced by “section RA 13”
.
Section 120C(1), definition of tax paid, paragraphs (b) and (c): “subpart MBA of the Income Tax Act 2004”
is replaced by “sections RP 17 to RP 21 of the Income Tax Act 2007”
in each place where it appears.
Section 120C(1), definition of tax payable: “a deduction of tax that must be made”
is replaced by “an amount of tax that must be withheld or deducted”
.
Section 120D
Section 120D(4): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 120EA
Section 120EA: “section EY 42(1) of the Income Tax Act 2004”
is replaced by “section EY 43(1) of the Income Tax Act 2007”
.
Section 120KB
Section 120KB(2): “section MB 8 of the Income Tax Act 2004”
is replaced by “section RC 9 of the Income Tax Act 2007”
.
Section 120KB(3): “section MB 7 of the Income Tax Act 2004”
is replaced by “section RC 8 of the Income Tax Act 2007”
.
Section 120KB(4): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 120KB(4)(a): “section KD 4(2)(c) of the Income Tax Act 2004”
is replaced by “section MF 6(2) of that Act”
.
Section 120KB(4)(b): “section KD 4(2)(d) of the Income Tax Act 2004”
is replaced by “section LA 4(1) of that Act”
.
Section 120KC
Section 120KC(1)(a): “section MB 8(8)(a) of the Income Tax Act 2004”
is replaced by “section RC 9(9)(a) of the Income Tax Act 2007”
.
Section 120KC(1)(b): “section MB 8(8)(b)”
is replaced by “section RC 9(9)(b) of that Act”
.
Section 120KC(1)(c): “section MB 8(8)(c)”
is replaced by “section RC 9(9)(c) of that Act”
.
Section 120KC(2): “schedule 13, part A of the Income Tax Act 2004”
is replaced by “schedule 3, part A of the Income Tax Act 2007”
.
Section 120KD
Section 120KD(1) and (2): “schedule 13, part B of the Income Tax Act 2004”
is replaced by “schedule 3, part B of the Income Tax Act 2007”
in each place where it appears.
Section 120KD(1): “sections MB 20 to MB 23 of the Income Tax Act 2004”
is replaced by “sections RC 21 to RC 24 of the Income Tax Act 2007”
.
Section 120KE
Section 120KE(1)(c): “section MB 6 of the Income Tax Act 2004”
is replaced by “section RC 7 of the Income Tax Act 2007”
.
Section 120KE(1)(d): “section MB 7 of the Income Tax Act 2004”
is replaced by “section RC 8 of that Act”
.
Section 120KE(1)(e): “a valid certificate of exemption under section NF 9(12) of the Income Tax Act 2004”
is replaced by “an RWT exemption certificate under section 32I”
.
Section 120KE(2): “section MB 8(2) or (4) or MB 20”
is replaced by “section RC 9(3) or (5), or RC 21 of the Income Tax Act 2007”
.
Section 120KE(5): “section MB 17 of the Income Tax Act 2004”
is replaced by “section RC 18 of the Income Tax Act 2007”
.
Section 120KE(8): “schedule 13, part A of the Income Tax Act 2004”
is replaced by “schedule 3, part A of the Income Tax Act 2007”
.
Section 120M
Section 120M(a): “section MD 2 of the Income Tax Act 2004”
is replaced by “sections RM 13 to RM 17, RM 32, and RZ 6 of the Income Tax Act 2007”
.
Section 120M(b): “section MB 37 of the Income Tax Act 2004”
is replaced by “section RC 35 of the Income Tax Act 2007”
.
Section 120O
Section 120O(a): “sections NC 15(1)(b) or NC 15(1)(i) of the Income Tax Act 2004”
is replaced by “sections RA 5 and RD 4 of the Income Tax Act 2007”
.
Section 120O(b): “sections NC 15(1)(c) or NC 15(1)(i) of the Income Tax Act 2004”
is replaced by “sections RA 5 and RD 23(3) of that Act”
.
Section 120O(c): “section NF 4 of the Income Tax Act 2004”
is replaced by “sections RA 6, RE 20, and RE 21 of that Act”
.
Section 120O(d): “section NG 11 of the Income Tax Act 2004”
is replaced by “sections RA 6 and RF 13 of that Act”
.
Section 120O(e): “section NH 3 of the Income Tax Act 2004”
is replaced by “sections RA 6 and RG 3 of that Act”
.
Section 120OB
Section 120OB(1)(a): “section NBA 4(1) of the Income Tax Act 2004”
is replaced by “sections RP 9 to RP 11 of the Income Tax Act 2007”
.
Section 120OB(1)(b): “section NBA 4(1B)(b) of the Income Tax Act 2004”
is replaced by “section RP 8(b) of that Act”
.
Section 120OB(2), definition of tax paid, paragraph (a): “in respect of a deduction of tax that must be made”
is replaced by “for an amount of tax that must be withheld or deducted”
.
Section 120OB(2), definition of tax payable: “a deduction of tax that at the time is due to be made”
is replaced by “an amount of tax that at the time is due to be withheld or deducted”
.
Section 120OD
Section 120OD(1): “subpart MBA of the Income Tax Act 2004”
is replaced by “sections RP 17 to RP 21 of the Income Tax Act 2007”
.
New section 120OE
After section 120OD: insert the following:
120OE Interest paid on deposits in tax pooling accounts
(1)
Interest paid by the Commissioner on an amount deposited in a tax pooling intermediary’s tax pooling account accrues to the benefit of the intermediary from the date of the deposit.
(2)
The interest referred to in subsection (1) is payable to the intermediary on the date the amount is credited to another account with the Commissioner, or on the date the amount is refunded to the intermediary.
(3)
A deposit in a tax pooling account is treated as tax paid by the intermediary for the purposes of calculating use of money interest, but for no other purpose.
(4)
Subsection (5) applies when a payment is made either by a tax pooling intermediary to their client, or by a client to their tax pooling intermediary, and the payment represents a difference between funds held in a tax pooling account for a period of time and an amount paid for the entitlement to the funds.
(5)
The payment is treated as—
(a)
a payment of interest to the person who derives the payment for the purposes of section CC 4 of the Income Tax Act 2007, the RWT rules, and the NRWT rules:
(b)
expenditure incurred in deriving the income of the person making the payment.
Compare: 2004 No 35 ss MBA 5(5), (6), MBA 9
Section 120PA
Section 120PA, heading: “foreign investor tax credit”
is replaced by “tax credit for supplementary dividend”
.
Section 120PA: “a foreign investor tax credit”
is replaced by “a tax credit for a supplementary dividend”
.
Section 120PA: “section LE 2(4)(b) of the Income Tax Act 2004”
is replaced by “section LP 3(3) of the Income Tax Act 2007”
.
Section 120Q
Section 120Q: “schedule 13, part A of the Income Tax Act 2004”
is replaced by “schedule 3, part A of the Income Tax Act 2007”
.
Section 120R
Section 120R, heading: “dividend withholding payments”
is replaced by “FDP”
.
Section 120R(1), words before paragraph (a): “a dividend withholding payment”
is replaced by “FDP”
.
Section 120R(1)(a): “elects by notice, under subsection (2) or subsection (3) of section NH 3 of the Income Tax Act 2004 to reduce an amount of net loss”
is replaced by “chooses by notice, under section RG 6 of the Income Tax Act 2007 to reduce an amount of tax loss”
.
Section 120U
Section 120U, heading: “in respect of tax deduction obligation”
is replaced by “for obligation to withhold or deduct amount of tax”
.
Section 120U(a): “deduct”
is replaced by “withhold or deduct an amount of”
.
Section 120U(b): “a deduction of tax”
is replaced by “have an amount of tax withheld or deducted”
.
Section 120U, the words after the paragraphs: “the deduction of tax”
is replaced by “withholding or deducting the amount of tax”
.
Section 120U, the words after the paragraphs: “deducted”
is replaced by “withheld or deducted”
.
Section 120V
Section 120V, heading: “excess deductions of resident withholding tax”
is replaced by “overpaid RWT”
.
Section 120V: “excess resident withholding tax under section NF 7 of the Income Tax Act 2004”
is replaced by “overpaid RWT under section RM 8 of the Income Tax Act 2007”
.
Section 125
Section 125, words before paragraph (a), and paragraphs (b), (c), (f) and (h): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 125(i): “section GD 8 of the Income Tax Act 2004”
is replaced by “section EY 11 of the Income Tax Act 2007”
.
Section 125(i): “subsection (4)”
is replaced by “subsections (3) to (9)”
.
Section 125(j)(iii): “sections CD 9, CD 11, HK 7, HK 11, HK 18, HK 24, HK 26, LC 1 to LC 3, LC 7, LC 13 to LC 15, MD 1, and OB 2 of the Income Tax Act 2004”
is replaced by “sections CD 15, CD 19, HD 2, HD 3(2), HD 5(4), HD 15, HD 24, HD 26 to HD 29, LA 6 to LA 8, LJ 1 to LJ 7, RD 3, RM 2 to RM 4, RM 6, RM 8, and RM 10 of the Income Tax Act 2007”
.
Section 125(j)(iv): “78B, 78C, 166B, 225B”
are inserted in their numerical order.
Section 130
Section 130(1): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 133
Section 133, heading: “deduction”
is replaced by “withholding”
.
Section 133: “in respect of a tax deduction on the basis of a determination made under section NC 1 of the Income Tax Act 2004”
is replaced by “in relation to an amount of tax withheld on the basis of a determination under section RD 3(5) of the Income Tax Act 2007”
.
Section 138E
Section 138E(1)(d): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 138E(1)(e)(iii): “sections CD 9, CD 11, HK 7, HK 11, HK 18, HK 24, HK 26, LC 1 to LC 3, LC 7, LC 13 to LC 15, MD 1, and OB 2 of the Income Tax Act 2004”
is replaced by “sections CD 15, CD 19, HD 2, HD 3(2), HD 5(4), HD 15, HD 24, HD 26 to HD 29, LA 6 to LA 8, LJ 1 to LJ 7, RD 3, RM 2 to RM 4, RM 6, RM 8, and RM 10 of the Income Tax Act 2007”
.
Section 138E(1)(e)(iv): “78B, 78C, 166B, 225B”
are inserted in their numerical order.
Section 138M
Section 138M, heading: “deduction”
is replaced by “withholding”
.
Section 138M, words after the paragraphs: “in respect of a tax deduction on the basis of a determination made under section NC 1 of the Income Tax Act 2004”
is replaced by “in relation to an amount of tax withheld on the basis of a determination under section RD 3(5) of the Income Tax Act 2007”
.
Section 139A
Section 139A(1): “(1B)(a) by an Australian imputation credit account company”
is replaced by “(2)(a) by an Australian ICA company”
.
Section 139A(1), (2), and (4): “annual imputation return”
is replaced by “annual ICA return”
in each place where it appears.
Section 139A(1): “section NC 15(1)(a) or (b) or (c) or (d) of the Income Tax Act 2004”
is replaced by “section RD 22(1) to (5) of the Income Tax Act 2007”
.
Section 139A(2)(a)(ii): “(1B)(a)”
is replaced by “(2)(a)”
.
Section 139AA
Section 139AA(1)(a): “section NC 15(1)(a) and NC 15(1)(b) of the Income Tax Act 2004”
is replaced by “section RD 23(2) of the Income Tax Act 2007”
.
Section 139B
Section 139B(3B) and (5A): “deducted”
is replaced by “withheld or deducted”
in each place where it appears.
Section 139B(6)(c)(i): “a deduction of tax that must be made”
is replaced by “an amount of tax that must be withheld or deducted”
.
Section 139C
Section 139C(1B): “section MB 11 of the Income Tax Act 2004”
is replaced by “section RM 11 of the Income Tax Act 2007”
.
Section 139C(2), definition of provisional tax payable, paragraphs (a) and (aa): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 139C(2), definition of provisional tax payable, paragraph (a): “section MB 9”
is replaced by “section RC 10”
in each place where it appears.
Section 139C(2), definition of provisional tax payable, paragraph (a)(ii): “section MB 4”
is replaced by “section RC 5”
.
Section 139C(2), definition of provisional tax payable, paragraph (aa): “sections MB 9 and MB 20”
is replaced by “sections RC 10 and RC 21”
in each place where it appears.
Section 139C(2), definition of provisional tax payable, paragraph (a)(ii): “section MB 9(2)”
is replaced by “section RC 10(2)”
.
Section 140
Section 140: replace by the following:
140 Where another person withholds RWT
For the purposes of determining a person’s liability to pay a late payment penalty, the person is treated as having withheld or accounted for an amount of tax if—
(a)
they are liable to pay the late payment penalty for—
(i)
not withholding resident withholding tax (RWT) under the RWT rules; or
(ii)
not accounting for RWT under the RWT rules; and
(b)
they can satisfy the Commissioner that another person, under the RWT rules,—
(i)
withheld the RWT; or
(ii)
accounted for the RWT.
Section 140B
Section 140B(1): “section ME 9(1) of the Income Tax Act 2004”
is replaced by “section OB 65 of the Income Tax Act 2007”
.
Section 140B(1) and (2)(b): “additional income tax”
is replaced by “imputation additional tax”
in each place where it appears.
Section 140B(1): “section ME 9C”
is replaced by “section OB 72”
.
Section 140C
Section 140C, heading and subsection: “dividend withholding payment penalty tax”
is replaced by “FDP penalty tax”
in each place where it appears.
Section 140C(1) and (2): “further dividend withholding payment”
is replaced by “further FDP”
in each place where it appears.
Section 140C(1): “section MG 9(1) of the Income Tax Act 2004”
is replaced by “section OC 30 of the Income Tax Act 2007”
.
Section 140CB
Section 140CB(1): “section MK 8 of the Income Tax Act 2004”
is replaced by “sections OK 21 and OK 22 of the Income Tax Act 2007”
.
Section 140D
Repeal.
Section 140DB
Repeal.
Section 141
Section 141(7)(c): “associated persons within the meaning of section OD 8(1) of the Income Tax Act 2004”
is replaced by “associated persons within the meaning of sections YB 2, YB 8 to YB 14, YB 16, YB 17, and YB 19 of the Income Tax Act 2007”
.
Section 141(12A): “section EY 42(1) of the Income Tax Act 2004”
is replaced by “section EY 43(1) of the Income Tax Act 2007”
.
Section 141AA
Section 141AA(1): “withholding payment”
is replaced by “schedular payment”
.
Section 141AA(1): “for the purposes of the Income Tax (Withholding Payments) Regulations 1979”
is omitted.
Section 141AA(1)(b): “make a required tax deduction”
is replaced by “withhold an amount of tax that is required”
.
Section 141AA(2): “required tax deduction”
is replaced by “amount of tax required to be withheld”
.
Section 141D
Section 141D(3B)(b): “associated under section OD 7 of the Income Tax Act 2004”
is replaced by “associated under subpart YB of the Income Tax Act 2007 (to the extent to which those rules apply for the whole of that Act excluding the 1973, 1988, and 1990 version provisions)”
.
Section 141E
Section 141E(2): “deduction”
is replaced by “deduction or withholding”
.
Section 141EB
Section 141EB(3): “loss attributing qualifying company”
is replaced by “loss-attributing qualifying company”
in each place where it appears.
Section 141FB
Section 141FB(4)(a)(ii) to (iv): is replaced by the following:
(ii)
FBT:
(iii)
GST:
(iv)
RWT:
Section 141FD
Section 141FD, heading: “loss attributing qualifying companies”
is replaced by “loss-attributing qualifying companies”
.
Section 141FD(1) and (2): “loss attributing qualifying company”
is replaced by “loss-attributing qualifying company”
in each place where it appears.
Section 141FD(1): “net loss”
is replaced by “tax loss”
in each place where it appears.
Section 141FD(3): “that the shareholder claimed in respect of the attributed net loss”
is replaced by “of the shareholder for the amount of the tax loss attributed to them”
.
Section 141JA
Section 141JA: “section NC 16 of the Income Tax Act 2004”
is replaced by “section RD 4(2) of the Income Tax Act 2007”
.
Section 141JB
Section 141JB(1)(a): “section NBA 4(1) of the Income Tax Act 2004”
is replaced by “sections RP 9 to RP 11 of the Income Tax Act 2007”
.
Section 141JB(1)(b): “section NBA 4(1B)(b) of the Income Tax Act 2004”
is replaced by “section RP 8(b) of that Act”
.
Section 142
Section 142(1)(d): “annual imputation return”
is replaced by “annual ICA return”
in each place where it appears.
Section 142(1)(d): “(1B)(a) by an Australian imputation credit account company”
is replaced by “(2)(a) by an Australian ICA company”
.
Section 142(1A)(a): “section NC 15(1)(b) of the Income Tax Act 2004”
is replaced by “section RD 22(2)(b) of the Income Tax Act 2007”
.
Section 142(1A)(b): “section NC 15(1)(c) or (d) of the Income Tax Act 2004”
is replaced by “section RD 22(3) or (4) of that Act”
.
Section 142E
Section 142E, heading: “dividend withholding penalty tax”
is replaced by “FDP penalty tax”
.
Section 142E(2): “dividend withholding payment penalty tax”
is replaced by “FDP penalty tax”
in each place where it appears.
Section 142E(1) and (2): “imputation year”
is replaced by “tax year”
in each place where it appears.
Section 142E(2): “further dividend withholding payment”
is replaced by “further FDP”
.
Section 143A
Section 143A(3): “dividend withholding payment deduction”
is replaced by “payment of FDP”
.
Section 143A(5)(a) to (f): replace by the following:
(a)
a PAYE income payment:
(b)
a combined tax and earner-related payment:
(c)
an amount of tax withheld for—
(i)
resident passive income:
(ii)
non-resident passive income:
(iii)
an employer’s superannuation contribution:
(d)
a deduction of contribution that was payable under Part 3, subpart 1 of the KiwiSaver Act 2006.
Section 143A(6): “making a deduction of dividend withholding payment in respect of a dividend derived”
is replaced by “withholding FDP for a foreign dividend derived”
.
Section 143A(6)(a): “deducted an estimate of the amount of dividend withholding payment”
is replaced by “withheld or paid an estimate of the FDP”
.
Section 143A(6)(b)(i): “section LF 2 of the Income Tax Act 2004”
is replaced by “section LL 2 of the Income Tax Act 2007”
.
Section 143B
Section 143B(3): “making a deduction of a dividend withholding payment in respect of a dividend derived”
is replaced by “withholding FDP for a foreign dividend derived”
.
Section 143B(3)(a): “deducted an estimate of the amount of dividend withholding payment”
is replaced by “withheld or paid an estimate of the FDP”
.
Section 143B(3)(b)(i): “section LF 2 of the Income Tax Act 2004”
is replaced by “section LL 2 of the Income Tax Act 2007”
.
Section 150A
Section 150A(1)(b) and (2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 157
Section 157(1)(d): “a tax deduction”
is replaced by “an amount of tax withheld or deducted”
.
Section 157(1)(d): “that tax deduction”
is replaced by “that amount of tax”
.
Section 157(10), definition of income tax, paragraph (a): “the Income Tax Act 2007 and”
is inserted before “the Income Tax Act 2004”
.
Section 157(10), definition of income tax, paragraph (b): “a tax deduction”
is replaced by “an amount of tax withheld, or combined tax and earner-related payment, to which section RD 4(1) of the Income Tax Act 2007 applies, or a tax deduction”
.
Section 157(10), definition of income tax, paragraph (bb): insert “sections RP 17 to RP 21 of the Income Tax Act 2007 or”
before “subpart MBA of the Income Tax Act 2004”
.
Section 157(10), definition of income tax, paragraph (c): “section RD 4(2)(a) of the Income Tax Act 2007 or”
is inserted before “section NC 16(b) of the Income Tax Act 2004”
.
Section 157(10), definition of income tax, paragraph (e): “sections RA 10 and RD 70 of the Income Tax Act 2007 or”
is inserted before “section NE 5 of the Income Tax Act 2004”
.
Section 164
Section 164: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 165AA
Section 165AA(1), (2) and (4): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 165AA(2): “basic rate of income tax stated in schedule 1, part A, clause 4”
is replaced by “basic tax rate set out in schedule 1, part A, clause 3”
.
Section 165A
Section 165A(1): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 165A(2): “sections LC 3, LC 4(11) and LD 1(6) of the Income Tax Act 2004”
is replaced by “sections LA 3 to LA 5, LJ 7, and LK 4 of the Income Tax Act 2007”
.
New section 165B
After section 165A: insert the following:
165B Recovery of overpaid refunds: NRWT
(1)
This section applies for the purposes of the NRWT rules when the amount of a refund made to a person is more than the amount properly refundable to them.
(2)
The Commissioner may recover the amount overpaid as if it were income tax.
(3)
If the person has led the Commissioner by wilful default or neglect to pay the refund, the amount of the overpayment is due on the date the refund was paid. In every other case, the amount of the overpayment is due on the 5th working day of the month after that in which the Commissioner notifies the person that the amount of the overpayment is payable.
Compare: 2004 No 35 s NG 16(5)
Section 166
Section 166(1): “sections MD 2, ME 20 and NH 4 of the Income Tax Act 2004”
is replaced by “sections IA 3(2)(c), OA 2(5), RA 19, RA 20, RM 3, RM 13 to RM 21, RM 32, and RZ 6 of the Income Tax Act 2007 and sections 71B and 104B”
.
New section 166B
After section 166: insert the following:
166B Shipping business of absentee taxpayer
(1)
This section applies if an assessment is made in relation to—
(a)
an absentee who carries on a shipping business carrying goods or passengers; or
(b)
a person who—
(i)
is the master of a ship owned by or under charter to the absentee; and
(ii)
is treated as an agent under section HD 21 of the Income Tax Act 2007.
(2)
The Commissioner may require a Customs officer to withhold the clearance of the ship pending the payment of any tax assessed.
Compare: 2004 No 35 s HK 18
Section 167
Section 167, heading: “tax deductions”
is replaced by “tax and payments”
.
Section 167(1): “The amount of every tax deduction or combined tax and earner premium deduction or combined tax and earner levy deduction made”
is replaced by “Every amount of tax or combined tax and earner-related payment withheld or deducted”
.
Section 167(2): “Where a tax deduction or combined tax and earner premium deduction or combined tax and earner levy deduction has been made”
is replaced by “When an amount of tax or combined tax and earner-related payment has been withheld or deducted”
.
Section 167(2): “deduction or any part of the deduction in the manner required by subsection (1) or the PAYE rules, the amount of the deduction”
is replaced by “tax or payment withheld or deducted (or any part of it) in the manner required by subsection (1) or the PAYE rules, the amount of the tax or payment”
.
Section 167(2)(a): “deduction”
is replaced by “tax or payment”
.
Section 167(2)(b) and (c): “tax deduction”
is replaced by “tax or payment”
in each place where it appears.
Section 167(2B)(b)(i): “section NBA 4(1) of the Income Tax Act 2004”
is replaced by “sections RP 9 to RP 11 of the Income Tax Act 2007”
.
Section 167(2B)(b)(ii): “section NBA 4(1B)(b) of the Income Tax Act 2004”
is replaced by “section RP 8(b) of that Act”
.
Section 167(4): “combined tax and earner premium deduction or combined tax and earner levy deduction”
is replaced by “combined tax and earner-related payment”
.
Section 168
Section 168, heading: “make tax deductions”
is replaced by “withhold or deduct tax or payments”
.
Section 168(1): “make any tax deduction or combined tax and earner premium deduction or combined tax and earner levy deduction”
is replaced by “withhold or deduct an amount of tax or combined tax and earner-related payment”
.
Section 168(1): “paragraphs (a), (b), (c), and (d) of section NC 15(1) of the Income Tax Act 2004”
is replaced by “section RD 4 of the Income Tax Act 2007”
.
Section 168(1): “tax deductions”
is replaced by “tax or combined tax and earner-related payment”
.
Section 168(4)(a): “section NBA 4(1) of the Income Tax Act 2004”
is replaced by “sections RP 9 to RP 11 of the Income Tax Act 2007”
.
Section 168(4)(b): “section NBA 4(1B)(b) of the Income Tax Act 2004”
is replaced by “section RP 8 of that Act”
.
Section 169
Section 169, heading: “tax deductions”
is replaced by “tax payments”
.
Section 169(1): “make any tax deduction or combined tax and earner premium deduction or combined tax and earner levy deduction”
is replaced by “withhold or deduct an amount of tax or combined tax and earner-related payment”
.
Section 169(1): “that deduction or sum”
is replaced by “that tax, payment, or sum,”
in each place where it appears.
Section 169(1B)(a): “section NBA 4(1) of the Income Tax Act 2004”
is replaced by “sections RP 9 to RP 11 of the Income Tax Act 2007”
.
Section 169(1B)(b): “section NBA 4(1B)(b) of the Income Tax Act 2004”
is replaced by “section RP 8(b) of that Act”
.
Section 170
Section 170, heading: “resident withholding tax deductions”
is replaced by “RWT”
.
Section 170(1): “The amount of every resident withholding tax deduction made in accordance with”
is replaced by “The amount of RWT withheld under”
.
Section 170(2): “resident withholding tax deduction”
is replaced by “RWT”
.
Section 170(2): “a tax deduction”
is replaced by “tax”
.
Section 171
Section 171, heading: “make resident withholding tax deductions”
is replaced by “withhold RWT”
.
Section 171(1): “make any resident withholding tax deduction”
is replaced by “withhold RWT”
.
Section 171(1): “the deduction correctly been made”
is replaced by “the tax been correctly withheld”
.
Section 171(2): “resident withholding income”
is replaced by “resident passive income”
.
Section 171(3): “made a deduction of resident withholding tax from the resident withholding income in relation to which the first person failed to make such a deduction”
is replaced by “withheld RWT from the resident passive income which the first person failed to withhold”
.
Section 171(3): “that deduction”
is replaced by “that tax”
.
Section 172
Section 172, heading: “resident withholding tax deductions constitute”
is replaced by “RWT constitutes”
.
Section 172(1): “to make any tax deduction”
is replaced by “withhold RWT”
.
Section 172(1): “that tax deduction”
is replaced by “that tax”
.
Section 173L
Section 173L(2)(b) and (3): “tax deducted”
is replaced by “tax withheld or deducted”
in each place where it appears.
Section 173L(2)(b): “the deduction”
is replaced by “the amount was withheld or deducted”
.
Section 173L(3): “the deduction occurred”
is replaced by “the amount was withheld or deducted”
.
Section 173M
Section 173M(5)(b): “section CW 34 or CW 35 of the Income Tax Act 2004”
is replaced by “section CW 41 or CW 42 of the Income Tax Act 2007”
.
Section 173MB
Section 173MB: “section NBA 6(4) of the Income Tax Act 2004”
is replaced by “section RP 6(4) of the Income Tax Act 2007”
.
Section 173N
Section 173N, heading: “rebates”
is replaced by “tax credits”
.
Section 173N, words before paragraph (a): “rebate”
is replaced by “tax credit”
.
Section 173P
Section 173P(2)(a): “section MB 12 of the Income Tax Act 2004”
is replaced by “section RC 12 of the Income Tax Act 2007”
.
Section 173Q
Section 173Q(1)(b)(ii): “section MB 4(3) of the Income Tax Act 2004”
is replaced by “section RC 5(2) and (3) of the Income Tax Act 2007”
.
Section 173Q(2)(a): “section MB 12 of the Income Tax Act 2004”
is replaced by “section RC 12 of the Income Tax Act 2007”
.
Section 173R
Section 173R(2)(a): “section MB 12 of the Income Tax Act 2004”
is replaced by “section RC 12 of the Income Tax Act 2007”
.
Section 174AA
Section 174AA: “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 174AA(b): “tax paid or deducted”
is replaced by “tax paid, withheld, or deducted”
.
Section 177A
Section 177A(3): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 177C
Section 177C(5) and (6): “net loss”
is replaced by “tax loss”
in each place where it appears.
Section 177C(5B) and (5C): is replaced by the following:
(5B)
If the Commissioner writes off outstanding tax for a taxpayer who has a tax credit carried forward under section LE 3 of the Income Tax Act 2007, the Commissioner must extinguish an amount of the tax credit on a one-for-one basis.
(5C)
If a taxpayer has both a tax loss to which subsection (5) applies and a tax credit to which subsection (5B) applies, the Commissioner must extinguish the tax loss before extinguishing the tax credit.
Section 177D
Section 177D(2)(a): “section CX 41B(4) and (5) or section EW 47B(4) and (5) of the Income Tax Act 2004”
is replaced by “section CX 48(4) and (5) or EW 46(4) and (5) of the Income Tax Act 2007”
.
Section 177D(3)(b) is replaced by the following:
(b)
from the payment of unpaid tax or amounts owing to the Commissioner under the PAYE rules, if the unpaid tax or amounts owing relate to PAYE income payments made for the farming business for which the new start grant was paid.
Section 180
Section 180(1)(a): “section ME 5(1)(j) of the Income Tax Act 2004”
is replaced by “section OB 54 of the Income Tax Act 2007”
.
Section 180(1)(a): “section ME 4(1)(h)”
is replaced by “section OB 25”
.
Section 180(1)(b): “imputation year”
is replaced by “tax year”
.
Section 180(1)(c): “sections ME 5(1)(l) to (n) and ME 12(1)(l) and (m) of the Income Tax Act 2004”
is replaced by “sections OB 33, OB 38, OP 31, OP 36, and OZ 3 of the Income Tax Act 2007”
.
Section 181
Section 181, heading and provisions: “dividend withholding payment”
is replaced by “FDP”
in each place where it appears.
Section 181(1)(a): “section MG 5(1)(h) of the Income Tax Act 2004”
is replaced by “section OC 25 of the Income Tax Act 2007”
.
Section 181(1)(a): “section MG 4(1)(d) of the Income Tax Act 2004”
is replaced by “section OC 12 of that Act”
.
Section 181(1)(b): “imputation year”
is replaced by “tax year”
.
Section 181(1)(c): “sections MG 5(1)(k) and MG 15(1)(l) of the Income Tax Act 2004”
is replaced by “sections OC 15 and OP 67 of the Income Tax Act 2007”
.
Section 181B
Section 181B(1)(a): “section MK 5(1)(h) of the Income Tax Act 2004”
is replaced by “section OK 17 of the Income Tax Act 2007”
.
Section 181B(1)(a): “section MK 4(1)(g) of the Income Tax Act 2004”
is replaced by “section OK 9 of that Act”
.
Section 180B(1)(b): “imputation year”
is replaced by “tax year”
.
Section 181B(1)(c): “section MK 5(1)(j) of the Income Tax Act 2004”
is replaced by “section OK 13 of the Income Tax Act 2007”
.
Section 181C
Section 181C(1)(a): “section ME 9(1) of the Income Tax Act 2004”
is replaced by “section OB 65 of the Income Tax Act 2007”
.
Section 181C(1)(a) and (b): “imputation year”
is replaced by “tax year”
in each place where it appears.
Section 181D
Section 181D: “section MK 8(5) or (5B) of the Income Tax Act 2004”
is replaced by “sections OK 23 and 24 of the Income Tax Act 2007”
.
Section 180D: “imputation year”
is replaced by “tax year”
.
Section 183
Section 183(1)(e)(i): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 183A
Section 183A(1)(e): “dividend withholding payment”
is replaced by “FDP”
.
Section 183ABA
Section 183ABA(1): “section OB 1 of the Income Tax Act 2004”
is replaced by “section YA 1 of the Income Tax Act 2007”
.
Section 183H
Section 183H(a)(ii): “dividend withholding payment”
is replaced by “FDP”
.
Section 184
Section 184: “section MD 1 of the Income Tax Act 2004”
is replaced by “sections LA 6 to LA 8, RM 2, RM 4 to RM 6, RM 8, and RM 10 of the Income Tax Act 2007”
.
Section 185
Section 185(1)(a): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
.
Section 185(1)(b): “sections LD 8 and LD 9 of the Income Tax Act 2004 by way of a refund of dividend withholding payment”
is replaced by “sections LA 6 and LF 8 of the Income Tax Act 2007 by way of a refund of FDP”
.
Section 185(1)(e): “subpart KD of the Income Tax Act 2004”
is replaced by “subparts MA to MF and MZ of the Income Tax Act 2007”
.
Section 185(1)(f): “section NF 7 or section NG 16 of the Income Tax Act 2004”
is replaced by “section RM 8 of that Act”
.
Section 185(1)(g): “section NBB 6 of the Income Tax Act 2004”
is replaced by “section RP 4 of that Act”
.
Section 185D
Section 185D(1): “subpart NBB of the Income Tax Act 2004”
is replaced by “sections RP 2 to RP 5 of the Income Tax Act 2007 and sections 15C, 15G to 15I, and 15M”
.
Section 185D(2): “section NBB 6 of the Income Tax Act 2004”
is replaced by “section RP 4 of the Income Tax Act 2007”
.
Section 185D(3): “section NBB 6 of this Act”
is replaced by “section RP 4 of the Income Tax Act 2007”
.
Section 225
Section 225(1), and (1)(a), (e) and (f): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Section 225(1)(d): “section OC 4 of the Income Tax Act 2004”
is replaced by “section 225AA”
.
New section 225AA
After section 225: insert the following:
225AA Regulations: co-operative dairy and marketing companies
(1)
The Governor-General may from time to time, by Order in Council, make regulations for the type of company described in subsection (2) for the purposes described in subsection (3).
(2)
The type of company to which this section applies is a company that—
(a)
is 1 of the following:
(i)
a co-operative dairy company:
(ii)
a co-operative milk marketing company, as defined in section 2 of the Co-operative Companies Act 1956:
(iii)
a co-operative pig marketing company, as defined in section 2 of the Co-operative Companies Act 1956; and
(b)
is registered under Part 2 or Part 3 of the Co-operative Companies Act 1996; and
(c)
was in existence at the start of the 1988–89 income year; and
(d)
was a company to which any of sections 201 to 203 of the Income Tax Act 1976, in force at the time, applied at the time.
(3)
The purposes for which the regulations can be made are—
(a)
authorising the Commissioner to classify as income, other than as a dividend, of a shareholder of the company some or all of an amount paid to the shareholder on the surrender of a share in the company, or for a share on the liquidation of the company, that is more than the available subscribed capital per share, calculated under the slice rule, of the share:
(b)
authorising the Commissioner to allocate the income to an income year or income years as the Commissioner thinks fit:
(c)
conferring on the Commissioner a discretionary power necessary for the purposes of the regulations.
(4)
The regulations made may apply different rules in relation to different classes of companies.
Compare: 2004 No 35 s OC 4
Section 225A
Section 225A, heading: “Part KD credit”
is replaced by “family assistance credit”
.
Section 225A(1)(a): “chief executive of the department for the time being responsible for the administration of the Social Security Act 1964”
is replaced by “chief executive of the administering department”
.
Section 225A(1)(a) and (b), and (2)(a) and (b): “section KD 6(1)(b) of the Income Tax Act 2004”
is replaced by “section 80KP”
in each place where it appears.
Section 225A(2)(b)(iii) and (iv): “subpart KD credit”
is replaced by “family assistance credit”
in each place where it appears.
New section 225B
After section 225A: insert the following:
225B Order in Council amending schedule 27
(1)
The Governor-General may from time to time, by Order in Council, amend schedule 27 of the Income Tax Act 2007 by—
(a)
adding a country or territory outside New Zealand:
(b)
adding types of income for a country or territory outside New Zealand:
(c)
omitting a country or territory outside New Zealand:
(d)
omitting types of income for a country or territory outside New Zealand.
(2)
An amendment by Order in Council under subsection (1)(a) or (b) is repealed on 31 December in the tax year following the tax year in which the Order in Council is made, unless Parliament otherwise enacts.
Compare: 2004 No 35 s LC 1A(1), (2)
Section 226
Section 226(1) and (2): “Income Tax Act 2004”
is replaced by “Income Tax Act 2007”
in each place where it appears.
Schedule
Schedule: add “Income Tax Act 2007”
.
Schedule 50 section 3(4)(b): item repealed (with effect on 1 April 2008), on 6 October 2009, by section 591(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 50 Part 2B: item repealed (with effect on 1 April 2008), on 6 October 2009, by section 591(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 50 section 33A(1)(a)(iiic): item repealed, on 1 April 2008, by section 561 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 50 section 33C(1)(b): item repealed, on 1 April 2008, by section 561 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 50 section 61: item amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Schedule 50 section 120KE(6)(a): item repealed, on 1 April 2008, by section 561 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 50 section 125(d): item repealed (with effect on 1 April 2008), on 6 October 2009, by section 591(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 50 section 141B: item repealed, on 1 April 2008, by section 561 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 51 Identified changes in legislation
| Provisions in Income Tax Act 2007 or Tax Administration Act 1994 (TAA) | Change |
|---|---|
| Business-related provisions, listed in the appendix to this schedule | The tax year basis for these provisions is omitted, or changed to an income year basis. |
| CD 39(9)(b), (c) | A dividend payable to a shareholder by a company when the amount is applied under section CD 39(9)(a) by the shareholder against a loan from the company to the shareholder includes a dividend that is paid without any withholding of an amount of resident withholding tax or non-resident withholding tax. |
| FA 3(2) | An ambiguity is removed, which ensures that an amount of the dividend is treated as being derived on the sale of the shares to the extent to which it matches any trading loss of the share dealer. |
| FA 5(6) | The time of association is clarified as being the time at which the associated person acquires the asset. |
| FA 9(2) and (3) | The time of association is clarified as being the time at which the associated person acquires the asset. |
| FC 2 to FC 6 | The transfer on death to the executor/administrator and the subsequent transfer from the executor/administrator to the estate is treated as one transfer. |
| GB 1 | Section GB 1(3) is clarified to confirm that the amount of the dividend derived is part of the consideration for the shares. |
| GB 27(2)(c) | The $60,000 threshold is clarified in order to take into account all income that would be attributed under section GB 29. |
| GB 35(2)(d) | The ambiguity is removed in order to clarify that multiple purposes are referred to. |
| GB 42(2)(d) | The ambiguity is removed in order to clarify that multiple purposes are referred to. |
| HC 27(2) | The definition of settlor is clarified so that any transfer to a trust that increases the net assets of the trust is a settlement on the trust and any deductible payments settled on a trust are included in trustee income. |
| HC 34(2) | The date for the payment of tax on a taxable distribution from a non-complying trust is the terminal tax date of the person liable to pay that tax. |
| IA 4(1) | Carried forward tax losses are used first by a person, before the losses may be grouped or otherwise used. |
| LA 1 to LA 10 | Tax credits (other than personal and family tax credits) are used for the year that corresponds to the income year in which the credits arise. |
| LC 9(2) | This rule relates to the housekeeper and low income tax credits (formerly termed rebates). The policy of the rule is to apportion income of an absentee between periods of the person’s absence and presence in New Zealand. The apportionment set out in the bill is on a daily basis. In the interests of simplification, the bill omits from the 2004 Act corresponding rule, the formula that apportioned the income on a |
| MC 6 | The reference to veteran’s pension is omitted because the in-work tax credit is an incentive to return to work. |
| RD 36(2) | A dividend payable to a shareholder by a company when the amount is applied under section RD 36(1) by the shareholder against a loan from the company to the shareholder includes a dividend that is paid without any withholding of an amount of resident withholding tax or non-resident withholding tax. |
YA 1, definition of land |
The provision is simplified and structured so that the first 3 paragraphs of the rewritten definition are to apply generally for the Act. This is consistent with the objectives of plain accessible legislation and is thought highly unlikely to result in any material change in law. However, as this change in drafting could conceivably result in a change in outcome in some circumstances, the change should be identified for readers. |
YA 1, definition of mortgage |
The definition of mortgage was introduced at a time when mortgages were subject to tax as a subset of land tax. The drafting in the bill provides for an updated and simplified term to apply generally for the Act. This is consistent with the objectives of plain accessible and up-to-date legislation and is thought highly unlikely to result in any material change in law. |
However, as this change in drafting could conceivably result in a change in outcome in some circumstances, the change should be identified for readers. |
|
YA 1, definition of natural resource |
A definition of natural resource is inserted for the purposes of section BH 1, and the definitions of land and New Zealand. |
YA 1, definition of pay |
The provision is simplified and structured so it is to apply generally for the Act. This is consistent with the objectives of plain accessible legislation and is thought highly unlikely to result in any material change in law. However, as this change in drafting could conceivably result in a change in outcome in some circumstances, the change should be identified for readers. |
Schedule 51: amended (with effect on 1 April 2008), on 21 December 2010 (applying for the 2008–09 and later income years), by section 141(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Schedule 51: amended (with effect on 1 April 2008), on 21 December 2010 (applying for the 2008–09 and later income years), by section 141(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Schedule 51: amended (with effect on 1 April 2008), on 7 December 2009, by section 125(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Schedule 51: amended (with effect on 1 April 2008), on 7 December 2009, by section 125(2) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Schedule 51: amended (with effect on 1 April 2008), on 6 October 2009, by section 592 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Appendix: tax year omitted, or changed to income year
| CC 11 | FO 20 |
| CC 12 | GB 1 |
| CG 7 | GB 4 |
| CH 6 | GB 27 |
| CS 18 | GB 28 |
| CV 12 | GB 29 |
| CV 13 | GC 5 |
| CV 14 | GC 9(1) |
| CW 53 | HA 42 |
| CW 54 | HC 7 |
| CX 59 | HC 8 |
| DB 57 | HC 10(4) |
| EY 11 | HC 13 |
| FA 3 | HC 15 |
| FA 5 | HC 16 |
| FA 8 | HC 17 |
| FA 9 | HC 18 |
| FA 10 | HC 19 |
| FA 11 | HC 20 |
| FB 2 | HC 21 |
| FB 8 | HC 22 |
| FB 13 | HC 25 |
| FB 19 | HC 26(1) |
| FB 20 | HC 29 |
| FC 4(2)(c) | HC 30(6) |
| FE 2 | HC 31 |
| FE 5 | HC 32(1) |
| FE 7 | HC 34 |
| FE 8 | HC 35(4)(a) |
| FE 21 | HC 36(3) |
| FE 22 | HD 5 |
| FE 37 | HF 7 |
| FF 2 | HR 3(1)–(4) |
| FF 5 | RD 3 |
| FF 6 | RF 2 |
| FF 7 | RG 7(4) and (7) |
| FF 9 | YA 1, definition of first business day |
| FF 10 | |
| FM 14 | YA 1, definition of herd livestock |
| FN 14 | 93B TAA |
| FO 4 | |
| FO 7 | |
| FO 9 | |
| FO 12 | |
| FO 13 | |
| FO 14 | |
| FO 16 | |
| FO 19 |
Schedule 52 Comparative tables of old and rewritten provisions
Part A—Income Tax Act 2004 and other legislation and regulations: corresponding provisions in Income Tax Act 2007 or Tax Administration Act 1994.
Part B—Income Tax Act 2007: corresponding provisions in the Income Tax Act 2004 and other legislation and regulations.
Part C—New provisions in the Tax Administration Act 1994: corresponding provisions in the Income Tax Act 2004.
Part A Income Tax Act 2004 and other legislation and regulations: corresponding provisions in Income Tax Act 2007 or Tax Administration Act 1994
Notes
1
The letters “TAA”
indicate that the provision referred to appears in the Tax Administration Act 1994.
2
Provisions shown as omitted have been omitted because they are spent or redundant.
| Provision in Income Tax Act 2004 (unless otherwise stated) | Corresponding provision in Income Tax Act 2007 or Tax Administration Act 1994 | |
|---|---|---|
| A 1 | A 1 | |
| A2 | A 2 | |
| PART A | ||
| AA 1 | AA 1 | |
| AA 2 | AA 2 | |
| AA 3(1) | omitted | |
| AA 3(2) | AA 3 | |
| PART B | ||
| Subpart BA | ||
| BA 1 | BA 1 | |
| Subpart BB | ||
| BB 1 | BB 1 | |
| BB 2 | BB 2 | |
| BB 2(3) | RA 4 | |
| BB 3 | BB 3 | |
| Subpart BC | ||
| BC 1 | BC 1, RB 2 | |
| BC 2 | BC 2 | |
| BC 3 | BC 3 | |
| BC 4 | BC 4 | |
| BC 4(4) | IA 2(1), (2), IA 3(2)(a), (4) | |
| BC 5 | BC 5 | |
| BC 6(1) | BC 6(1) | |
| BC 6(2)–(4) | omitted | |
| BC 6(5) | BC 6(2) | |
| BC 7 | BC 7, RB 3 | |
| BC 8(1) | LA 7 | |
| BC 8(2) | LA 4 | |
| BC 9 | BC 8, LA 2, LA 3, LA 5, LA 10, RA 3 | |
| BC 9(1) | LA 4, LA 9 | |
| BC 10 | LA 4, LA 5 | |
| Subpart BD | ||
| BD 1 | BD 1 | |
| BD 2 | BD 2 | |
| BD 3 | BD 3 | |
| BD 4 | BD 4 | |
| Subpart BE | ||
| BE 1 | BE 1 | |
| BE 1(1), (4), (5) | RA 5 | |
| BE 1(2), (3), (6) | RA 6 | |
| Subpart BF | ||
| BF 1 | BF 1 | |
| Subpart BG | ||
| BG 1 | BG 1 | |
| Subpart BH | ||
| BH 1 | BH 1 | |
| PART C | ||
| Subpart CA | ||
| CA 1 | CA 1 | |
| CA 2 | CA 2 | |
| Subpart CB | ||
| CB 1 | CB 1 | |
| CB 2 | CB 3 | |
| CB 3 | CB 4 | |
| CB 4 | CB 5 | |
| CB 4B | CB 26 | |
| CB 5 | CB 6 | |
| CB 6 | CB 7 | |
| CB 6B | CB 8 | |
| CB 7 | CB 9 | |
| CB 8 | CB 10 | |
| CB 9 | CB 11 | |
| CB 10 | CB 12 | |
| CB 11 | CB 13 | |
| CB 12 | CB 14 | |
| CB 13 | CB 15 | |
| CB 14 | CB 16 | |
| CB 15 | CB 17 | |
| CB 16 | CB 18 | |
| CB 17 | CB 19 | |
| CB 18 | CB 20 | |
| CB 19 | CB 21 | |
| CB 20 | CB 22 | |
| CB 21 | CB 23 | |
| CB 22 | CB 24 | |
| CB 23 | CB 25 | |
| CB 24 | CB 27 | |
| CB 24B | CB 28 | |
| CB 25 | CB 29 | |
| CB 26 | CB 30 | |
| CB 27 | CB 31 | |
| CB 28 | CB 32 | |
| Subpart CC | ||
| CC 1 | CC 1 | |
| CC 2 | CC 2 | |
| CC 3 | CC 3 | |
| CC 4 | CC 4 | |
| CC 5 | CC 5 | |
| CC 6 | CC 6 | |
| CC 7 | CC 7 | |
| CC 8 | CC 8 | |
| CC 9 | CC 9 | |
| CC 10 | CC 10 | |
| Subpart CD | ||
| CD 1 | CD 1 | |
| CD 1B | CD 2 | |
| CD 2 | CD 3 | |
| CD 3 | CD 4 | |
| CD 4 | CD 5 | |
| CD 5 | CD 6 | |
| CD 6 | CD 7 | |
| CD 7 | CD 8 | |
| CD 7B | CD 9 | |
| CD 7C | CD 10 | |
| CD 8 | CD 13 | |
| CD 9 | CD 15, OC 1(5) | |
| CD 10 | CD 16 | |
| CD 10B | CD 17 | |
| CD 10C | CD 18 | |
| CD 11 | CD 19 | |
| CD 12 | CD 20 | |
| CD 13 | CD 21 | |
| CD 14 | CD 22 | |
| CD 15 | CD 23 | |
| CD 16 | CD 24 | |
| CD 17 | CD 25 | |
| CD 18 | CD 26 | |
| CD 19 | CD 27 | |
| CD 20 | CD 28 | |
| CD 21 | CD 29 | |
| CD 21B | CD 30 | |
| CD 22 | CD 31 | |
| CD 23 | CD 32 | |
| CD 24 | CD 33 | |
| CD 24B | CD 34 | |
| CD 25 | CD 35 | |
| CD 26 | CD 36 | |
| CD 27 | CD 38 | |
| CD 28 | CD 39 | |
| CD 29 | CD 40 | |
| CD 30 | CD 41 | |
| CD 31 | CD 42 | |
| CD 32 | CD 43 | |
| CD 33 | CD 44 | |
| CD 34 | CD 45 | |
| CD 35 | CD 46 | |
| CD 36 | CD 47 | |
| CD 37 | CD 48 | |
| CD 38 | CD 49 | |
| CD 39 | CD 50 | |
| CD 40 | CD 51 | |
| CD 41 | CD 52 | |
| CD 42 | CD 53 | |
| CD 43 | CD 54 | |
| Subpart CE | ||
| CE 1 | CE 1 | |
| CE 2 | CE 2 | |
| CE 3 | CE 3 | |
| CE 4 | CE 4 | |
| CE 5 | CE 5 | |
| CE 6 | CE 6 | |
| CE 7 | CE 7 | |
| CE 8 | CE 8 | |
| CE 9 | CE 9 | |
| CE 10 | CE 10 | |
| CE 11 | CE 11 | |
| CE 12 | CE 12 | |
| Subpart CF | ||
| CF 1 | CF 1 | |
| CF 2 | CF 2 | |
| Subpart CG | ||
| CG 1 | CG 1 | |
| CG 2 | CG 2 | |
| CG 3 | CG 3 | |
| CG 4 | CG 4 | |
| CG 5 | CG 5 | |
| CG 6 | CG 6 | |
| Subpart CH | ||
| CH 1 | CH 1 | |
| CH 2 | CH 2 | |
| CH 3 | CH 3 | |
| CH 4 | CH 4 | |
| CH 5 | CH 5 | |
| Subpart CP | ||
| CP 1 | CP 1 | |
| Subpart CQ | ||
| CQ 1 | CQ 1 | |
| CQ 2 | CQ 2 | |
| CQ 3 | CQ 3 | |
| CQ 4 | CQ 4 | |
| CQ 5 | CQ 5 | |
| CQ 6 | CQ 6 | |
| Subpart CR | ||
| CR 1 | CR 1 | |
| CR 2 | CR 2 | |
| Subpart CS | ||
| CS 1 | CS 1 | |
| CS 2 | CS 2 | |
| CS 3 | CS 3 | |
| CS 4 | CS 4 | |
| CS 5 | CS 5 | |
| CS 6 | CS 6 | |
| CS 7 | CS 7 | |
| CS 8 | CS 8 | |
| CS 9 | CS 9 | |
| CS 10 | CS 10 | |
| CS 11 | CS 11 | |
| CS 12 | CS 12 | |
| CS 13 | CS 13 | |
| CS 14 | CS 14 | |
| CS 15 | CS 15 | |
| CS 16 | CS 16 | |
| CS 17 | CS 17 | |
| Subpart CT | ||
| CT 1 | CT 1 | |
| CT 2 | CT 2 | |
| CT 3 | CT 3 | |
| CT 4 | CT 4 | |
| CT 5 | CT 5 | |
| CT 6 | CT 6 | |
| CT 7 | CT 7 | |
| Subpart CU | ||
| CU 1 | CU 1 | |
| CU 2 | CU 2 | |
| CU 3 | CU 3 | |
| CU 4 | CU 4 | |
| CU 5 | CU 5 | |
| CU 6 | CU 6 | |
| CU 7 | CU 7 | |
| CU 8 | CU 8 | |
| CU 9 | CU 9 | |
| CU 10 | CU 10 | |
| CU 11 | CU 11 | |
| CU 12 | CU 12 | |
| CU 13 | CU 13 | |
| CU 14 | CU 14 | |
| CU 15 | CU 15 | |
| CU 16 | CU 16 | |
| CU 17 | CU 17 | |
| CU 18 | CU 18 | |
| CU 19 | CU 19 | |
| CU 20 | CU 20 | |
| CU 21 | CU 21 | |
| CU 22 | CU 22 | |
| CU 23 | CU 23 | |
| CU 24 | CU 24 | |
| CU 25 | CU 25 | |
| CU 26 | CU 26 | |
| CU 27 | CU 27 | |
| CU 28 | CU 28 | |
| CU 29 | CU 29 | |
| Subpart CV | ||
| CV 1 | CV 1 | |
| CV 2 | CV 6 | |
| CV 3 | CV 7 | |
| CV 4 | CV 8 | |
| Subpart CW | ||
| CW 1 | CW 1 | |
| CW 2 | CW 2 | |
| CW 3 | CW 3 | |
| CW 4 | CW 4 | |
| CW 5 | CW 5 | |
| CW 6 | CW 6 | |
| CW 7 | CW 7 | |
| CW 8 | CW 8 | |
| CW 9 | CW 9 | |
| CW 10 | CW 10 | |
| CW 11 | CW 11 | |
| CW 11B | CW 12 | |
| CW 11C | CW 13 | |
| CW 12 | CW 16 | |
| CW 13 | CW 17 | |
| CW 14 | CW 18 | |
| CW 15 | CW 19 | |
| CW 16 | CW 20 | |
| CW 17 | CW 21 | |
| CW 18 | CW 22 | |
| CW 19 | CW 23 | |
| CW 20 | CW 24 | |
| CW 21 | CW 25 | |
| CW 22 | CW 26 | |
| CW 22B | CW 27 | |
| CW 23 | CW 28 | |
| CW 23B | CW 29 | |
| CW 24 | CW 30 | |
| CW 25 | CW 31 | |
| CW 26 | CW 32 | |
| CW 27 | CW 33 | |
| CW 28 | CW 34 | |
| CW 28B | CW 35 | |
| CW 29 | CW 36 | |
| CW 30 | CW 37 | |
| CW 31 | CW 38 | |
| CW 32 | CW 39 | |
| CW 33 | CW 40 | |
| CW 34 | CW 41 | |
| CW 35 | CW 42 | |
| CW 36 | CW 43 | |
| CW 37 | CW 44 | |
| CW 38 | CW 45 | |
| CW 39 | CW 46 | |
| CW 40 | CW 47 | |
| CW 40B | CW 48 | |
| CW 41 | CW 49 | |
| CW 42 | CW 50 | |
| CW 43 | CW 51 | |
| CW 44 | CW 52 | |
| CW 45 | CW 56 | |
| CW 45B | CW 57 | |
| CW 46 | CW 58 | |
| CW 47 | CW 59 | |
| CW 48 | CW 60 | |
| CW 49 | CW 61 | |
| CW 49B | CW 62 | |
| CW 50 | CW 64 | |
| CW 51 | omitted | |
| Subpart CX | ||
| CX 1 | CX 1 | |
| CX 1B | CX 50 | |
| CX 2 | CX 2 | |
| CX 3 | CX 3 | |
| CX 4 | CX 4 | |
| CX 5 | CX 5 | |
| CX 6 | CX 6 | |
| CX 6B | CX 7 | |
| CX 7 | CX 8 | |
| CX 8 | CX 9 | |
| CX 9 | CX 10 | |
| CX 10 | CX 11 | |
| CX 11 | CX 12 | |
| CX 12 | CX 13 | |
| CX 13 | CX 14 | |
| CX 14 | CX 15 | |
| CX 15 | CX 16 | |
| CX 16 | CX 17 | |
| CX 17 | CX 19 | |
| CX 18 | CX 20 | |
| CX 18B | CX 21 | |
| CX 19 | CX 22 | |
| CX 20 | CX 23 | |
| CX 20B | CX 24 | |
| CX 21 | CX 25 | |
| CX 22 | CX 26 | |
| CX 23 | CX 27 | |
| CX 24 | CX 28 | |
| CX 25 | CX 29 | |
| CX 26 | CX 30 | |
| CX 26B | CX 31 | |
| CX 27 | CX 32 | |
| CX 27B | CX 33 | |
| CX 28 | CX 34 | |
| CX 29 | CX 35 | |
| CX 30 | CX 36 | |
| CX 31 | CX 37 | |
| CX 32 | CX 38 | |
| CX 33 | CX 39 | |
| CX 34 | CX 40 | |
| CX 35 | CX 41 | |
| CX 36 | CX 42 | |
| CX 37 | CX 43 | |
| CX 38 | CX 44 | |
| CX 39 | CX 45 | |
| CX 40 | CX 46 | |
| CX 41 | CX 47 | |
| CX 41B | CX 48 | |
| CX 42 | CX 49 | |
| CX 43 | CX 51 | |
| CX 43B | CX 52 | |
| CX 44 | CX 53 | |
| CX 44B | CX 54 | |
| CX 44C | CX 55 | |
| CX 44D | CX 56 | |
| CX 44E | CX 57 | |
| CX 45 | omitted | |
| Subpart CY | ||
| CY 1 | omitted | |
| Subpart CZ | ||
| CZ 1 | CZ 1 | |
| CZ 2 | CZ 2 | |
| CZ 3 | CZ 3 | |
| CZ 4 | CZ 4 | |
| CZ 5 | CZ 5 | |
| CZ 6 | CZ 6 | |
| CZ 7 | CZ 7 | |
| CZ 8 | CZ 8 | |
| CZ 9 | CZ 9 | |
| CZ 10 | CZ 10 | |
| CZ 11 | CZ 11 | |
| CZ 12 | CZ 12 | |
| CZ 13 | CZ 13 | |
| CZ 14 | CZ 14 | |
| CZ 15 | CZ 15 | |
| CZ 16 | CZ 16 | |
| CZ 17 | CZ 17 | |
| CZ 18 | CZ 18 | |
| CZ 19 | CZ 19 | |
| CZ 20 | CZ 22 | |
| PART D | ||
| Subpart DA | ||
| DA 1 | DA 1 | |
| DA 2 | DA 2 | |
| DA 3 | DA 3 | |
| DA 4 | DA 4 | |
| Subpart DB | ||
| DB 1 | DB 1 | |
| DB 2 | DB 2 | |
| DB 3 | DB 3 | |
| DB 4 | DB 4 | |
| DB 5 | DB 5 | |
| DB 6 | DB 6 | |
| DB 7 | DB 7 | |
| DB 8 | DB 8 | |
| DB 9 | DB 11 | |
| DB 9B | DB 12 | |
| DB 10 | DB 13 | |
| DB 11 | DB 14 | |
| DB 12 | DB 15 | |
| DB 12B | DB 16 | |
| DB 12C | DB 17 | |
| DB 13 | DB 18 | |
| DB 13B | DB 19 | |
| DB 14 | DB 20 | |
| DB 15 | DB 21 | |
| DB 16 | DB 22 | |
| DB 17 | DB 23 | |
| DB 18 | DB 24 | |
| DB 19 | DB 26 | |
| DB 20 | DB 27 | |
| DB 21 | DB 28 | |
| DB 22 | DB 30 | |
| DB 23 | DB 31 | |
| DB 24 | DB 32 | |
| DB 25 | DB 33 | |
| DB 26 | DB 34 | |
| DB 27 | DB 35 | |
| DB 28 | DB 36 | |
| DB 28B | DB 37 | |
| DB 29 | DB 38 | |
| DB 30 | DB 39 | |
| DB 31 | DB 40 | |
| DB 32 | DB 41 | |
| DB 33 | DB 42 | |
| DB 34 | DB 43 | |
| DB 35 | DB 44 | |
| DB 36 | DB 45 | |
| DB 37 | DB 46 | |
| DB 38 | DB 47 | |
| DB 39 | DB 48 | |
| DB 40 | DB 49 | |
| DB 41 | DB 50 | |
| DB 42 | DB 51 | |
| DB 43 | DB 52 | |
| DB 43B | DB 53 | |
| DB 43C | DB 54 | |
| DB 44 | DB 55 | |
| DB 45 | DB 56 | |
| Subpart DC | ||
| DC 1 | DC 1 | |
| DC 2 | DC 2 | |
| DC 3 | DC 3 | |
| DC 4 | DC 4 | |
| DC 5 | DC 6 | |
| DC 6 | DC 7 | |
| DC 7 | DC 8 | |
| DC 8 | DC 9 | |
| DC 9 | DC 10 | |
| DC 10 | DC 11 | |
| DC 11 | DC 12 | |
| DC 12 | DC 13 | |
| DC 13 | DC 14 | |
| DC 14 | DC 15 | |
| Subpart DD | ||
| DD 1 | DD 1 | |
| DD 2 | DD 2 | |
| DD 3 | DD 3 | |
| DD 4 | DD 4 | |
| DD 5 | DD 5 | |
| DD 6 | DD 6 | |
| DD 7 | DD 7 | |
| DD 8 | DD 8 | |
| DD 9 | DD 9 | |
| DD 10 | DD 10 | |
| DD 11 | DD 11 | |
| Subpart DE | ||
| DE 1 | DE 1 | |
| DE 2 | DE 2 | |
| DE 3 | DE 3 | |
| DE 4 | DE 4 | |
| DE 5 | DE 5 | |
| DE 6 | DE 6 | |
| DE 7 | DE 7 | |
| DE 8 | DE 8 | |
| DE 9 | DE 9 | |
| DE 10 | DE 10 | |
| DE 11 | DE 11 | |
| DE 12 | DE 12 | |
| Subpart DF | ||
| DF 1 | DF 1 | |
| DF 2 | DF 2 | |
| DF 3 | DF 3 | |
| DF 4 | DF 4 | |
| Subpart DN | ||
| DN 1 | DN 1 | |
| DN 2 | DN 2 | |
| DN 3 | DN 3 | |
| DN 4 | DN 4 | |
| DN 5 | DN 5 | |
| DN 6 | DN 6 | |
| DN 7 | DN 7 | |
| DN 9 | DN 8 | |
| Subpart DO | ||
| DO 1 | DO 1 | |
| DO 2 | DO 2 | |
| DO 3 | DO 3 | |
| DO 4 | DO 4 | |
| DO 4B | DO 5 | |
| DO 4C | DO 6 | |
| DO 4D | DO 7 | |
DO 4E “planting”, “plot” |
DO 8 | |
DO 4E “replaced area fraction” |
DO 9 | |
| DO 5 | DO 10 | |
| DO 5B | DO 11 | |
| DO 6 | DO 12 | |
| DO 7 | DO 13 | |
| Subpart DP | ||
| DP 1 | DP 1 | |
| DP 2 | DP 2 | |
| DP 3 | DP 3 | |
| DP 3B | DP 4 | |
| DP 4 | DP 5 | |
| DP 5 | DP 6 | |
| DP 6 | DP 7 | |
| DP 7 | DP 8 | |
| DP 8 | DP 9 | |
| DP 9 | DP 10(1), (2) | |
| DP 10 | DP 11 | |
| Subpart DQ | ||
| DQ 1 | DQ 1 | |
| DQ 2 | DQ 2 | |
| DQ 3 | DQ 3 | |
| DQ 4 | DQ 4 | |
| Subpart DR | ||
| DR 1 | DR 1 | |
| DR 2 | DR 2 | |
| DR 3 | DR 3 | |
| Subpart DS | ||
| DS 1 | DS 1 | |
| DS 2 | DS 2 | |
| DS 3 | DS 3 | |
| DS 4 | DS 4 | |
| Subpart DT | ||
| DT 1 | DT 1 | |
| DT 2 | DT 2 | |
| DT 3 | DT 3 | |
| DT 4 | DT 4 | |
| DT 5 | DT 5 | |
| DT 6 | DT 6 | |
| DT 7 | DT 7 | |
| DT 8 | DT 8 | |
| DT 9 | DT 9 | |
| DT 10 | DT 10 | |
| DT 11 | DT 11 | |
| DT 12 | DT 12 | |
| DT 13 | DT 13 | |
| DT 14 | DT 14 | |
| DT 15 | DT 15 | |
| DT 16 | DT 16 | |
| DT 17 | DT 17 | |
| DT 18 | DT 18 | |
| DT 19 | DT 19 | |
| DT 20 | DT 20 | |
| Subpart DU | ||
| DU 1 | DU 1 | |
| DU 2 | DU 2 | |
| DU 3 | DU 3 | |
| DU 4 | DU 4 | |
| DU 5 | DU 5 | |
| DU 6 | DU 6 | |
| DU 7 | DU 7 | |
| DU 8 | DU 8 | |
| DU 9 | DU 9 | |
| DU 10 | DU 10 | |
| DU 11 | DU 11 | |
| DU 12 | DU 12 | |
| Subpart DV | ||
| DV 1 | DV 1 | |
| DV 2 | DV 2 | |
| DV 3 | DV 3 | |
| DV 4 | DV 4 | |
| DV 5 | DV 5 | |
| DV 5(4)(b) | IA 2(4)(b)(i), IA 7(4)(a) | |
| DV 6 | DV 6 | |
| DV 7 | DV 7 | |
| DV 7(2) | IA 2(4)(b)(ii), IA 7(4)(b) | |
| DV 8 | DV 8 | |
| DV 9 | DV 9 | |
| DV 9(2) | HC 24(4) | |
| DV 10 | DV 10 | |
| DV 10B | DV 11 | |
| DV 11 | DV 12 | |
| DV 12 | DV 13 | |
| DV 13 | DV 14 | |
| Subpart DW | ||
| DW 1 | DW 1 | |
| DW 2 | DW 2 | |
| Subpart DX | ||
| DX 1 | DX 1 | |
| Subpart DY | ||
| DY 1 | omitted | |
| DY 2 | omitted | |
| Subpart DZ | ||
| DZ 1 | DZ 1 | |
| DZ 2 | DZ 2 | |
| DZ 3 | DZ 3 | |
| DZ 4 | DZ 4 | |
| DZ 5 | DZ 5 | |
| DZ 6 | DZ 6 | |
| DZ 7 | DZ 7 | |
| DZ 8 | DZ 8 | |
| DZ 9 | DZ 9 | |
| DZ 10 | DZ 10 | |
| DZ 11 | DZ 11 | |
| DZ 12 | DZ 12 | |
| DZ 13 | DZ 13 | |
| DZ 14 | DZ 15 | |
| DZ 15 | DZ 16 | |
| DZ 16 | DZ 17 | |
| DZ 17 | DZ 18 | |
| PART E | ||
| Subpart EA | ||
| EA 1 | EA 1 | |
| EA 2 | EA 2 | |
| EA 3 | EA 3 | |
| EA 4 | EA 4 | |
| Subpart EB | ||
| EB 1 | EB 1 | |
| EB 2 | EB 2 | |
| EB 3 | EB 3 | |
| EB 4 | EB 4 | |
| EB 5 | EB 5 | |
| EB 6 | EB 6 | |
| EB 7 | EB 7 | |
| EB 8 | EB 8 | |
| EB 9 | EB 9 | |
| EB 10 | EB 10 | |
| EB 11 | EB 11 | |
| EB 12 | EB 12 | |
| EB 13 | EB 13 | |
| EB 14 | EB 14 | |
| EB 15 | EB 15 | |
| EB 16 | EB 16 | |
| EB 17 | EB 17 | |
| EB 18 | EB 18 | |
| EB 19 | EB 19 | |
| EB 20 | EB 20 | |
| EB 21 | EB 21 | |
| EB 22 | EB 22 | |
| EB 23 | EB 23 | |
| Subpart EC | ||
| EC 1 | EC 1 | |
| EC 2 | EC 2 | |
| EC 3 | EC 3 | |
| EC 5 | EC 4 | |
| EC 5B | EC 5 | |
| EC 6 | EC 6 | |
| EC 7 | EC 7 | |
| EC 8 | EC 8 | |
| EC 9 | EC 9 | |
| EC 10 | EC 10 | |
| EC 11 | EC 11 | |
| EC 12 | EC 12 | |
| EC 13 | EC 13 | |
| EC 14 | EC 14 | |
| EC 15 | EC 15 | |
| EC 16 | EC 16 | |
| EC 17 | EC 17 | |
| EC 18 | EC 18 | |
| EC 19 | EC 19 | |
| EC 20 | EC 20 | |
| EC 21 | EC 21 | |
| EC 22 | EC 22 | |
| EC 23 | EC 23 | |
| EC 24 | EC 24 | |
| EC 25 | EC 25 | |
| EC 26 | EC 26 | |
| EC 27 | EC 27 | |
| EC 28 | EC 28 | |
| EC 29 | EC 29 | |
| EC 30 | EC 30 | |
| EC 31 | EC 31 | |
| EC 32 | EC 32 | |
| EC 33 | EC 33 | |
| EC 34 | EC 34 | |
| EC 35 | EC 35 | |
| EC 36 | EC 36 | |
| EC 37 | EC 37 | |
| EC 38 | EC 38 | |
| EC 39 | EC 39 | |
| EC 40 | EC 40 | |
| EC 41 | EC 41 | |
| EC 42 | EC 42 | |
| EC 43 | EC 43 | |
| EC 44 | EC 44 | |
| EC 45 | EC 45 | |
| EC 46 | EC 46 | |
| EC 47 | EC 47 | |
| EC 48 | EC 48 | |
| Subpart ED | ||
| ED 1 | ED 1 | |
| ED 2 | ED 2 | |
| Subpart EE | ||
| EE 1 | EE 1 | |
| EE 2 | EE 2 | |
| EE 3 | EE 3 | |
| EE 4 | EE 4 | |
| EE 5 | EE 5 | |
| EE 6 | EE 6 | |
| EE 7 | EE 7 | |
| EE 8 | EE 8 | |
| EE 9 | EE 9 | |
| EE 10 | EE 10 | |
| EE 11 | EE 11 | |
| EE 12 | EE 12 | |
| EE 13 | EE 13 | |
| EE 14 | EE 14 | |
| EE 15 | EE 15 | |
| EE 16 | EE 16 | |
| EE 17 | EE 17 | |
| EE 18 | EE 18 | |
| EE 19 | EE 19 | |
| EE 20 | EE 20 | |
| EE 21 | EE 21 | |
| EE 22 | EE 22 | |
| EE 23 | EE 23 | |
| EE 24 | EE 24 | |
| EE 24B | EE 25 | |
| EE 25 | EE 26 | |
| EE 25B | EE 27 | |
| EE 25C | EE 28 | |
| EE 25D | EE 29 | |
| EE 25E | EE 30 | |
| EE 26 | EE 31 | |
| EE 26B | EE 32 | |
| EE 27 | EE 33 | |
| EE 27B | EE 34 | |
| EE 28 | EE 35 | |
| EE 29 | EE 36 | |
| EE 30 | EE 37 | |
| EE 31 | EE 38 | |
| EE 32 | EE 39 | |
| EE 33 | EE 40 | |
| EE 34 | EE 41 | |
| EE 35 | EE 42 | |
| EE 36 | EE 43 | |
| EE 37 | EE 44 | |
| EE 38 | EE 45 | |
| EE 39 | EE 46 | |
| EE 40 | EE 47 | |
| EE 41 | EE 48 | |
| EE 42 | EE 49 | |
| EE 43 | EE 51 | |
| EE 44 | EE 52 | |
| EE 44B | EE 53 | |
| EE 45 | EE 54 | |
| EE 46 | EE 55 | |
| EE 47 | EE 56 | |
| EE 48 | EE 57 | |
| EE 49 | EE 58 | |
| EE 50 | EE 59 | |
| EE 51 | EE 60 | |
| EE 52 | EE 61 | |
| EE 53 | EE 62 | |
| EE 54 | EE 63 | |
| EE 55 | EE 64 | |
| EE 56 | EE 65 | |
| EE 57 | EE 66 | |
| EE 58 | EE 67 | |
| Subpart EF | ||
| EF 1 | EF 1 | |
| EF 2 | EF 2 | |
| EF 3 | EF 3 | |
| EF 4 | EF 4 | |
| EF 5 | EF 5 | |
| EF 6 | EF 6 | |
| Subpart EG | ||
| EG 1 | EG 1 | |
| EG 2 | EG 2 | |
| EG 3 | EG 3 | |
| Subpart EH | ||
| EH 1 | EH 1 | |
| EH 2 | EH 2 | |
| EH 3 | EH 3 | |
| EH 4 | EH 4 | |
| EH 5 | EH 5 | |
| EH 6 | EH 6 | |
| EH 7 | EH 7 | |
| EH 8 | EH 8 | |
| EH 9 | EH 9 | |
| EH 10 | EH 10 | |
| EH 11 | EH 11 | |
| EH 12 | EH 12 | |
| EH 13 | EH 13 | |
| EH 14 | EH 14 | |
| EH 15 | EH 15 | |
| EH 16 | EH 16 | |
| EH 17 | EH 17 | |
| EH 18 | EH 18 | |
| EH 19 | EH 19 | |
| EH 20 | EH 20 | |
| EH 21 | EH 21 | |
| EH 22 | EH 22 | |
| EH 23 | EH 23 | |
| EH 24 | EH 24 | |
| EH 25 | EH 25 | |
| EH 26 | EH 26 | |
| EH 27 | EH 27 | |
| EH 28 | EH 28 | |
| EH 29 | EH 29 | |
| EH 30 | EH 30 | |
| EH 31 | EH 31 | |
| EH 32 | EH 32 | |
| EH 33 | EH 33 | |
| EH 34 | EH 34 | |
| EH 35 | EH 35 | |
| EH 37 | EH 36 | |
| EH 38 | EH 37 | |
| EH 39 | EH 38 | |
| EH 40 | EH 39 | |
| EH 41 | EH 40 | |
| EH 42 | EH 41 | |
| EH 43 | EH 42 | |
| EH 44 | EH 43 | |
| EH 45 | EH 44 | |
| EH 46 | EH 45 | |
| EH 47 | EH 46 | |
| EH 48 | EH 47 | |
| EH 49 | EH 48 | |
| EH 50 | EH 49 | |
| EH 51 | EH 50 | |
| EH 52 | EH 51 | |
| EH 53 | EH 52 | |
| EH 54 | EH 53 | |
| EH 55 | EH 54 | |
| EH 56 | EH 55 | |
| EH 57 | EH 56 | |
| EH 58 | EH 57 | |
| EH 59 | EH 58 | |
| EH 60 | EH 59 | |
| EH 61 | EH 60 | |
| EH 62 | EH 61 | |
| EH 64 | EH 62 | |
| EH 65 | EH 63 | |
| EH 66 | EH 64 | |
| EH 67 | EH 65 | |
| EH 68 | EH 66 | |
| EH 69 | EH 67 | |
| EH 70 | EH 68 | |
| EH 71 | EH 69 | |
| EH 72 | EH 70 | |
| EH 73 | EH 71 | |
| EH 74 | EH 72 | |
| EH 75 | EH 73 | |
| EH 76 | EH 74 | |
| EH 77 | EH 75 | |
| EH 78 | EH 76 | |
| EH 79 | EH 77 | |
| EH 80 | EH 78 | |
| EH 81 | EH 79 | |
| Subpart EI | ||
| EI 1 | EI 1 | |
| EI 2 | EI 2 | |
| EI 3 | EI 3 | |
| EI 3B | EI 4 | |
| EI 4 | EI 5 | |
| EI 5 | EI 6 | |
| EI 6 | EI 7 | |
| EI 7 | EI 8 | |
| EI 8 | EI 9 | |
| Subpart EJ | ||
| EJ 1 | EJ 1 | |
| EJ 2 | EJ 2 | |
| EJ 3 | EJ 3 | |
| EJ 4 | EJ 4 | |
| EJ 5 | EJ 5 | |
| EJ 6 | EJ 6 | |
| EJ 7 | EJ 7 | |
| EJ 8 | EJ 8 | |
| EJ 9 | EJ 10 | |
| EJ 10 | EJ 11 | |
| EJ 11 | EJ 12 | |
| EJ 12 | EJ 13 | |
| EJ 13 | EJ 15 | |
| EJ 14 | EJ 16 | |
| EJ 15 | EJ 17 | |
| EJ 16 | EJ 18 | |
| EJ 17 | EJ 19 | |
| EJ 18 | EJ 20 | |
| EJ 19 | EJ 21 | |
| EJ 20 | EJ 22 | |
| EJ 21 | EJ 23 | |
| Subpart EK | ||
| EK 1 | EK 1 | |
| EK 2 | EK 2 | |
| EK 3 | EK 3 | |
| EK 4 | EK 4 | |
| EK 5 | EK 5 | |
| EK 6 | EK 6 | |
| EK 7 | EK 7 | |
| EK 8 | EK 8 | |
| EK 9 | EK 9 | |
| EK 10 | EK 10 | |
| EK 11 | EK 11 | |
| EK 12 | EK 12 | |
| EK 13 | EK 13 | |
| EK 14 | EK 14 | |
| EK 15 | EK 15 | |
| EK 16 | EK 16 | |
| EK 17 | EK 17 | |
| EK 18 | EK 18 | |
| EK 19 | EK 19 | |
| EK 20 | EK 20 | |
| EK 21 | EK 21 | |
| EK 22 | EK 22 | |
| EK 23 | EK 23 | |
| Subpart EW | ||
| EW 1 | EW 1 | |
| EW 2 | EW 2 | |
| EW 3 | EW 3 | |
| EW 4 | EW 4 | |
| EW 5 | EW 5 | |
| EW 6 | EW 6 | |
| EW 7 | EW 7 | |
| EW 8 | EW 8 | |
| EW 9 | EW 9 | |
| EW 10 | EW 10 | |
| EW 11 | EW 11 | |
| EW 12 | EW 12 | |
| EW 13 | EW 13 | |
| EW 14 | EW 14 | |
| EW 15 | EW 15 | |
| EW 16 | EW 16 | |
| EW 17 | EW 17 | |
| EW 18 | EW 18 | |
| EW 19 | EW 19 | |
| EW 20 | EW 20 | |
| EW 21 | EW 21 | |
| EW 22 | EW 22 | |
| EW 23 | EW 23 | |
| EW 24 | EW 24 | |
| EW 25 | EW 25 | |
| EW 26 | EW 26 | |
| EW 27 | EW 27 | |
| EW 28 | EW 28 | |
| EW 29 | EW 29 | |
| EW 30 | EW 30 | |
| EW 31 | EW 31 | |
| EW 32 | EW 32 | |
| EW 33 | EW 33 | |
| EW 34 | EW 34 | |
| EW 35 | EW 35 | |
| EW 36 | EW 36 | |
| EW 37 | EW 37 | |
| EW 38 | EW 38 | |
| EW 40 | EW 39 | |
| EW 41 | EW 40 | |
| EW 42 | EW 41 | |
| EW 43 | EW 42 | |
| EW 45 | EW 43 | |
| EW 46 | EW 44 | |
| EW 47 | EW 45 | |
| EW 47B | EW 46 | |
| EW 48 | EW 47 | |
| EW 49 | EW 48 | |
| EW 50 | EW 49 | |
| EW 51 | EW 50 | |
| EW 52 | EW 51 | |
| EW 52B | EW 52 | |
| EW 53 | EW 53 | |
| EW 54 | EW 54 | |
| EW 55 | EW 55 | |
| EW 56 | EW 56 | |
| EW 57 | EW 57 | |
| EW 58 | EW 58 | |
| EW 59 | EW 59 | |
| EW 60 | EW 60 | |
| EW 61 | EW 61 | |
| EW 62 | EW 62 | |
| EW 63 | EW 63 | |
| Subpart EX | ||
| EX 1 | EX 1 | |
| EX 2 | EX 2 | |
| EX 3 | EX 3 | |
| EX 4 | EX 4 | |
| EX 5 | EX 5 | |
| EX 6 | EX 6 | |
| EX 7 | EX 7 | |
| EX 8 | EX 8 | |
| EX 9 | EX 9 | |
| EX 10 | EX 10 | |
| EX 11 | EX 11 | |
| EX 12 | EX 12 | |
| EX 13 | EX 13 | |
| EX 14 | EX 14 | |
| EX 15 | EX 15 | |
| EX 16 | EX 16 | |
| EX 17 | EX 17 | |
| EX 18 | EX 18 | |
| EX 19 | EX 19 | |
| EX 20 | EX 20 | |
| EX 21 | EX 21 | |
| EX 22 | EX 22 | |
| EX 23 | EX 23 | |
| EX 24 | YA 1 “grey list company” |
|
| EX 25 | EX 24 | |
| EX 26 | EX 25 | |
| EX 27 | EX 26 | |
| EX 28 | EX 27 | |
| EX 29 | EX 28 | |
| EX 30 | EX 29 | |
| EX 31 | EX 30 | |
| EX 32 | EX 34 | |
| EX 33(1), (2) | EX 35 | |
| EX 33(3) | EX 36 | |
| EX 33(4) | EX 37 | |
| EX 33(5) | EX 38 | |
| EX 33B(1), (3) | EX 39 | |
| EX 33B(2), (3) | EZ 32 | |
| EX 33C | EX 31 | |
| EX 33D | EX 32 | |
| EX 33E | EX 33 | |
| EX 34 | EX 40 | |
| EX 35 | EX 41 | |
| EX 36 | EX 42 | |
| EX 37 | EX 43 | |
| EX 38 | EX 44 | |
| EX 39 | EX 45 | |
| EX 40 | EX 46 | |
| EX 40B | EX 47 | |
| EX 41 | EX 48 | |
| EX 42 | EX 49 | |
| EX 43 | EX 50 | |
| EX 44 | EX 51 | |
| EX 44(7) | EX 57 | |
| EX 44B(1), (3) | EX 53(1)(b) | |
| EX 44B(2) | EX 52(1)(b) | |
| EX 44B(4) | omitted | |
| EX 44C | EX 52 | |
| EX 44C(11) | EX 57 | |
| EX 44D | EX 53 | |
| EX 44D(13) | EX 57 | |
| EX 44E | EX 54 | |
| EX 45 | EX 55 | |
| EX 45(15) | EX 57 | |
| EX 45B | EX 56 | |
| EX 45B(17) | EX 57 | |
| EX 46 | EX 58 | |
| EX 47 | EX 59 | |
| EX 48 | EX 60 | |
| EX 49 | EX 61 | |
| EX 50 | EX 62 | |
| EX 51 | EX 63 | |
| EX 52 | EX 64 | |
| EX 53 | EX 65 | |
| EX 54 | EX 66 | |
| EX 54B | EX 67 | |
| EX 56 | EX 68 | |
| EX 57 | EX 69 | |
| EX 58 | EX 70 | |
| EX 59 | EX 71 | |
| EX 60 | EX 72 | |
| Subpart EY | ||
| EY 1 | EY 1 | |
| EY 2 | EY 2 | |
| EY 3 | EY 3 | |
| EY 4 | EY 4 | |
| EY 5 | EY 5 | |
| EY 6 | EY 6 | |
| EY 7 | EY 7 | |
| EY 8 | EY 8 | |
| EY 9 | EY 9 | |
| EY 10 | EY 10 | |
| EY 11 | EY 12 | |
| EY 12 | EY 13 | |
| EY 13 | EY 14 | |
| EY 14 | EY 15 | |
| EY 15 | EY 16 | |
| EY 16 | EY 17 | |
| EY 17 | EY 18 | |
| EY 18 | EY 19 | |
| EY 19 | EY 20 | |
| EY 20 | EY 21 | |
| EY 21 | EY 22 | |
| EY 22 | EY 23 | |
| EY 23 | EY 24 | |
| EY 24 | EY 25 | |
| EY 25 | EY 26 | |
| EY 26 | EY 27 | |
| EY 27 | EY 28 | |
| EY 28 | EY 29 | |
| EY 29 | EY 30 | |
| EY 30 | EY 31 | |
| EY 31 | EY 32 | |
| EY 32 | EY 33 | |
| EY 33 | EY 34 | |
| EY 34 | EY 35 | |
| EY 35 | EY 36 | |
| EY 36 | EY 37 | |
| EY 37 | EY 38 | |
| EY 38 | EY 39 | |
| EY 39 | EY 40 | |
| EY 40 | EY 41 | |
| EY 41 | EY 42 | |
| EY 42 | EY 43 | |
| EY 42(10) | IA 7(3) | |
| EY 43 | EY 44 | |
| EY 44 | EY 45 | |
| EY 45 | EY 46 | |
| EY 46 | EY 47 | |
| EY 47 | EY 48 | |
| EY 48 | EY 49 | |
| Subpart EZ | ||
| EZ 1 | EZ 1 | |
| EZ 2 | EZ 2 | |
| EZ 3 | EZ 3 | |
| EZ 4 | EZ 4 | |
| EZ 4B | EZ 5 | |
| EZ 4C | EZ 6 | |
| EZ 5 | EZ 7 | |
| EZ 6 | EZ 8 | |
| EZ 8 | EZ 9 | |
| EZ 9 | EZ 10 | |
| EZ 10 | EZ 11 | |
| EZ 11 | EZ 12 | |
| EZ 12 | EZ 13 | |
| EZ 13 | EZ 14 | |
| EZ 14 | EZ 15 | |
| EZ 15 | EZ 16 | |
| EZ 16 | EZ 17 | |
| EZ 17 | EZ 18 | |
| EZ 18 | EZ 19 | |
| EZ 19 | EZ 20 | |
| EZ 20 | EZ 21 | |
| EZ 21 | EZ 22 | |
| EZ 21B | EZ 23 | |
| EZ 22 | EZ 24 | |
| EZ 23 | EZ 25 | |
| EZ 24 | EZ 26 | |
| EZ 25 | EZ 27 | |
| EZ 26 | EZ 28 | |
| EZ 27 | EZ 29 | |
| EZ 28 | EZ 30 | |
| EZ 29 | EZ 31 | |
| EZ 30 | EZ 33 | |
| EZ 31 | EZ 34 | |
| EZ 32 | EZ 35 | |
| EZ 33 | EZ 36 | |
| EZ 34 | EZ 37 | |
| EZ 35 | EZ 38 | |
| EZ 36 | EZ 39 | |
| EZ 37 | EZ 40 | |
| EZ 38 | EZ 41 | |
| EZ 39 | EZ 42 | |
| EZ 40 | EZ 43 | |
| EZ 41 | EZ 44 | |
| EZ 42 | EZ 45 | |
| EZ 43 | EZ 46 | |
| EZ 44 | EZ 47 | |
| EZ 45 | EZ 48 | |
| EZ 46 | EZ 49 | |
| EZ 47 | EZ 50 | |
| EZ 48 | EZ 51 | |
| EZ 49 | EZ 52 | |
| PART F | ||
| Subpart FB | ||
| FB 2(1), (1A) | YD 5 | |
| FB 2(2) | YD 4 | |
| FB 3 | CB 2 | |
| FB 4 | EB 24(1)–(4) | |
| FB 4A | DB 29 | |
| FB 7 | EE 50 | |
| Subpart FC | ||
| FC 1 | FA 2, FZ 1 | |
| FC 1(1) | DB 10 | |
| FC 2 | FA 2 | |
| FC 2(2) | DB 10 | |
| FC 2(3) | omitted | |
| FC 3 | FA 3 | |
| FC 4 | FA 4 | |
| FC 4(f)(iv) | DB 25 | |
| FC 5 | FA 5 | |
| FC 5(1) | CG 7 | |
| FC 6(2)–(8) | FZ 2 | |
| FC 6(4) | DZ 14 | |
| FC 6(7), (8) | CZ 20 | |
| FC 7 | FZ 3 | |
| FC 8 | DZ 14, FZ 4 | |
| FC 8A(1) | FA 6 | |
| FC 8A(2), (3) | FA 7 | |
| FC 8B(1) | FA 8 | |
| FC 8B(2) | FA 9(1) | |
| FC 8B(3) | FA 10(1), (2) | |
| FC 8C | FA 10(6), (7) | |
| FC 8D | FA 10(3)–(5) | |
| FC 8D(2) | CC 12 | |
| FC 8E | CC 11, FA 9(2), (3) | |
| FC 8F | FA 6 | |
| FC 8G | FA 6 | |
| FC 8H | FA 11(1), (2) | |
| FC 8H(2) | CH 6 | |
| FC 8I | FA 11(3)–(7) | |
| FC 8I(3)(a) | CH 6 | |
| FC 9 | FA 12 | |
| FC 10 | FA 12 | |
| FC 10(1)(a) | FA 13 | |
| FC 10(1)(c), (5)(c) | FA 14 | |
| FC 10(2), (5)(a) | FA 15 | |
| FC 10(3) | FA 16 | |
| FC 10(4) | FA 17 | |
| FC 10(5)(b) | omitted | |
| FC 10(5)(d)–(f) | CC 13, FA 18 | |
| FC 13 | CR 3, YD 8 | |
| FC 14(1) | YD 8 | |
| FC 14(2) | CR 3 | |
| FC 15 | DW 3 | |
| FC 16 | HD 16 | |
| FC 17 | HD 17 | |
| FC 18 | CV 16, YD 6(1), (2), (4), (5) | |
| FC 19 | CV 16(3), YD 6(3) | |
| FC 20 | DW 3 | |
| FC 21 | YD 7 | |
| FC 21(1), (2), (4) | CV 1 | |
| FC 21(3), (5) | DW 3 | |
| FC 22 | HR 8(1) | |
| FC 23 | HR 8(2) | |
| FC 24 | HR 8(3)–(6) | |
| Subpart FCB | ||
| FCB 1 | FL 1 | |
| FCB 2 | FL 2(1) | |
| FCB 2(b) | CD 14 | |
| FCB 3 | FL 2(2) | |
| Subpart FD | ||
| FD 1 | FM 1, FM 2(1) | |
| FD 2 | FM 6(1)–(3), (5) | |
| FD 3(a) | FM 35(1) | |
| FD 3(b)–(e) | FM 31(2)–(6) | |
| FD 4(1), (2) | FM 35 | |
| FD 4(3)–(8) | FM 38 | |
| FD 5 | FM 32 | |
| FD 6 | FM 34(1)–(4) | |
| FD 6(1) | HD 11 | |
| FD 7(1), (2) | FM 36 | |
| FD 7(3)–(8) | FM 38 | |
| FD 8(1) | FM 37 | |
| FD 8(2) | FM 39 | |
| FD 8(3), (4), (6), (7) | FM 40 | |
| FD 8(5) | FM 41 | |
| FD 8(5) proviso | FM 34(5) | |
| FD 8(8) | FM 42 | |
| FD 8(9) | FM 33 | |
| FD 9 | FM 14 | |
| FD 10(1), (2) | FM 15 | |
| FD 10(3) | FM 16 | |
| FD 10(4), (4A) | FM 18 | |
| FD 10(4), (4B) | FM 19 | |
| FD 10(4), (4C) | FM 20 | |
| FD 10(5) | FM 17 | |
| FD 10(6), (7) | FM 21 | |
| FD 10(8) | CV 3, FM 23 | |
| FD 10(9) | FM 22 | |
| FD 11 | FM 6(4) | |
| Subpart FDA | ||
| FDA 1 | FN 4 | |
| FDA 2 | FN 7 | |
| FDA 2(1)–(3), (5) | FN 9(1), (2) | |
| FDA 3(1), (3) | FN 8(2) | |
| FDA 3(2), (4) | FN 5 | |
| FDA 4 | FN 3, FN 9(3) | |
| FDA 5 | FN 6(1)–(5) | |
| FDA 5(3) | HD 11 | |
| FDA 6(1) | FN 10 | |
| FDA 6(2) | FN 11 | |
| FDA 6(3), (4), (7), (8) | FN 12 | |
| FDA 6(5) | FN 13 | |
| FDA 6(6) | FN 6(6) | |
| FDA 6(9) | FN 14 | |
| Subpart FE | ||
| FE 1(1)(a), (b) | FO 1 | |
| FE 1(1)(c) | FO 4(3) | |
| FE 1(2) | FO 2 | |
| FE 2 | FO 6 | |
| FE 3 | DV 15(1), (2), FO 8 | |
| FE 4(a) | FO 9 | |
| FE 4(b) | CV 4, FO 7 | |
| FE 5 | FO 11, FO 15 | |
| FE 6(1)–(3B) | FO 10(1)–(6) | |
| FE 6(1), (4) | FO 16 | |
| FE 6(3A), (3B) | FO 17 | |
| FE 6(5), (6) | FO 12 | |
| FE 6(5), (7) | FO 13 | |
| FE 6(5), (8) | FO 14 | |
| FE 6A | DV 15, FO 10(7) | |
| FE 7(1)(a), (2) | FO 12 | |
| FE 7(1)(b), (3) | FO 13 | |
| FE 7(1)(b), (4) | FO 14 | |
| FE 8 | FO 4(1), (2) | |
| FE 9 | FO 5 | |
| FE 10(1)–(5), (6)(c) | FO 18 | |
| FE 10(6)(a) | FO 19 | |
| FE 10(6)(b) | FO 20 | |
| Subpart FF | ||
| FF 1 | FB 10 | |
| FF 2 | FB 9 | |
| FF 3 | FB 13 | |
| FF 4 | FB 2 | |
| FF 5 | FZ 5 | |
| FF 6(1)(a) | FB 3 | |
| FF 6(1)(a)(iv), (b)(iv), (2) | FB 5 | |
| FF 6(1)(b) | FB 4 | |
| FF 7(1), (2), (5) | FB 6 | |
| FF 7(3), (4), (5) | FB 7 | |
| FF 8 | FB 8 | |
| FF 9 | FB 15 | |
| FF 10 | FB 16 | |
| FF 11 | FB 17 | |
| FF 12 | FB 18 | |
| FF 13 | FB 13 | |
| FF 13(1) | EB 24 | |
| FF 13(1)(a)(i), (3) | FB 14 | |
| FF 14 | FB 19 | |
| FF 15 | FB 21 | |
| FF 16 | FB 21 | |
| FF 17(1) | FB 11 | |
| FF 17(2), (3) | FB 12 | |
| FF 18 | IZ 1 | |
| FF 19 | FB 20 | |
| Subpart FG | ||
| FG 1 | FE 1 | |
| FG 2(1), (6), (8) | FE 2 | |
| FG 2(2) | FE 38 | |
| FG 2(3) | FE 39 | |
| FG 2(4) | FE 40 | |
| FG 2(4)–(6) | FE 41 | |
| FG 3 | FE 5, FE 12 | |
| FG 4(1) | FE 12 | |
| FG 4(2) | FE 15 | |
| FG 4(3), (4) | FE 16 | |
| FG 4(5), (6) | FE 8 | |
| FG 4(7) | FE 10(3) | |
| FG 4(8) | FE 11 | |
| FG 4(9), (15), (17) | FE 14(1)–(3) | |
| FG 4(10), (11) | FE 25 | |
| FG 4(10) | FE 26 | |
| FG 4(12)–(14B) | FE 27 | |
| FG 4(12), (14C), (14E) | FE 28 | |
| FG 4(12), (14C), (14E), (14F) | FE 29 | |
| FG 4(14)(D) | FE 30 | |
| FG 4(15), (16) | FE 3 | |
| FG 5(1) | FE 12 | |
| FG 5(2), (10) | FE 17 | |
| FG 5(2)–(5), (12), (13) | FE 18 | |
| FG 5(6) | FE 10(2)(a) | |
| FG 5(7) | FE 11 | |
| FG 5(8) | FE 31 | |
| FG 5(9) | FE 32 | |
| FG 6 | FE 13 | |
| FG 7 | FE 10(2)(b) | |
| FG 8 | CH 9, FE 6 | |
| FG 8B | FE 7 | |
| FG 8B(1) | CH 10 | |
| FG 8B(3) | FE 23 | |
| FG 8C(1), (2), (4)–(7) | FE 36 | |
| FG 8C(3) | omitted | |
| FG 8C(8) | FE 35 | |
| FG 8C(9), (10) | FE 34 | |
| FG 8D | FE 37 | |
| FG 8E | FE 8 | |
| FG 8F | FE 20 | |
| FG 8G(1)–(3) | FE 21 | |
| FG 8G(4) | FE 22 | |
| FG 8G(5), (6) | FE 24 | |
| FG 8H | FE 19 | |
| FG 8I | FE 10(1) | |
| FG 8J | FE 11 | |
| FG 9 | FE 14(4) | |
| FG 10 | FE 9 | |
| Subpart FH | ||
| FH 1 | FF 4 | |
| FH 1(1) | FF 2 | |
| FH 2 | FF 8 | |
| FH 3 | FF 9 | |
| FH 3(1) | FF 10 | |
| FH 4 | FF 10 | |
| FH 5 | FF 5 | |
| FH 6 | FF 6(1), (4), (5) | |
| FH 7 | FF 6(2), (3) | |
| FH 8 | FF 7 | |
| FH 8(3) | CV 10 | |
| FH 8(6) | FF 11 | |
| Subpart FI | ||
| FI 1 | FC 1 | |
| FI 2 | FC 2(1) | |
| FI 3 | FC 2(2) | |
| FI 4 | FC 3 | |
| FI 5 | FC 4 | |
| FI 6 | FC 6 | |
| FI 7 | FC 5 | |
| FI 8 | FC 7 | |
| FI 9 | FZ 6(1), (3), (4) | |
| FI 10 | FZ 6(2) | |
| FI 11 | FC 8 | |
| Subpart FZ | ||
| FZ 1 | omitted | |
| FZ 2 | omitted | |
| PART G | ||
| Subpart GB | ||
| GB 1(1)–(2C) | CW 63, DB 58, GA 1 | |
| GB 1(3) | CD 11, GB 1 | |
| Subpart GC | ||
| GC 1 | GB 2 | |
| GC 2 | GB 3 | |
| GC 3 | GB 5 | |
| GC 4 | GB 4 | |
| GC 5 | GB 6 | |
| GC 6 | GB 33 | |
| GC 7 | EX 3(2), GB 7 | |
| GC 8 | GB 8 | |
| GC 9(1), (4) | EX 3(3)(a), (b), GB 9, GB 10 | |
| GC 9(2) | EX 3(3)(c), (d), GB 11, GB 12 | |
| GC 9(3), (4) | EX 3(3)(e), (f), GB 13, GB 14 | |
| GC 9(5) | omitted | |
| GC 9(6) | YD 2(2) | |
| GC 9(7) | EX 3, GB 9–GB 14 | |
| GC 10 | GB 15, GB 16 | |
| GC 11A | DB 58, GB 17 | |
| GC 11B | EJ 9, GB 18 | |
| GC 12 | GB 20 | |
| GC 12(1) | GC 12 | |
| GC 14 | GB 22 | |
| GC 14A | GB 26 | |
| GC 14B | GB 27 | |
| GC 14C | GB 28 | |
| GC 14D | GB 29 | |
| GC 14E | GB 27 | |
| GC 14F | GB 30 | |
| GC 14G | GB 49 | |
| GC 15 | GB 32 | |
| GC 15(3), (4) | CX 18, RD 54 | |
| GC 16 | schedule 5, clause 4 | |
| GC 16(b) | GB 31 | |
| GC 17 | GB 31 | |
| GC 17B | GA 2 | |
| GC 18 | omitted | |
| GC 19 | omitted | |
| GC 20 | omitted | |
| GC 21 | GB 34 | |
| GC 22(1), (2) | GB 35 | |
| GC 22(3), (7), (8) | TAA 90AF | |
| GC 22(4), (5), (9) | GB 36, LE 1(5) | |
| GC 23 | GB 37, LE 1(5) | |
| GC 24 | GB 38, LE 1(5) | |
| GC 25 | GB 39 | |
| GC 26 | GB 40 | |
| GC 27 | GB 41 | |
| GC 27A(1)–(3) | GB 42 | |
| GC 27A(4), (7)–(9) | TAA 90AG | |
| GC 27A(5), (6), (10) | GB 43 | |
| GC 28 | GB 44 | |
| GC 29(1) | GB 45 | |
| GC 29(2), (3) | GB 47 | |
| GC 30 | GB 48 | |
| GC 31 | DB 58, GB 46 | |
| Subpart GD | ||
| GD 1(1), (3), (4) | GC 1 | |
| GD 1(2), (3A) | GC 2 | |
| GD 3(1), (2) | CD 11, CW 63, DB 58, GB 23 | |
| GD 3(3) | omitted | |
| GD 3(4), (5) | GB 24 | |
| GD 4 | DB 57, DC 5 | |
| GD 5 | CD 11, DB 58, GB 25 | |
| GD 6(1), (2) | CS 18 | |
| GD 6(3) | CZ 21 | |
| GD 7 | DB 59, GC 3 | |
| GD 8(1), (3)–(8) | EY 11 | |
| GD 8(2) | omitted | |
| GD 10 | DB 59, GC 5 | |
| GD 11 | GB 21 | |
| GD 12 | DB 58, GB 17 | |
| GD 12(1) | GZ 1 | |
| GD 12A | DB 58, EJ 9, GB 19 | |
| GD 12B | EJ 9, GB 18 | |
| GD 13(1), (2) | GC 6 | |
| GD 13(3) | GC 7 | |
| GD 13(4), (5) | GC 8 | |
| GD 13(6)–(9) | GC 13 | |
| GD 13(10) | GC 9, GC 10 | |
| GD 13(11) | GC 11 | |
| GD 13(12) | GC 12 | |
| GD 13(13) | GC 14 | |
| GD 14 | GC 4 | |
| GD 15 | DP 10(3)–(5) | |
| Subpart GE | ||
| GE 1 | omitted | |
| Subpart GZ | ||
| GZ 1 | omitted | |
| PART H | ||
| Subpart HB | ||
| HB 1(1) | FM 3 | |
| HB 1(2) | FM 5 | |
| HB 1(3)–(5) | FM 4 | |
| HB 2(1) | FM 3, FM 7 | |
| HB 2(1)(a) | CX 60, FM 8 | |
| HB 2(1)(b) | DV 16(2), FM 10 | |
| HB 2(1)(c) | DV 17, FM 11 | |
| HB 2(1)(d) | DV 16(3), FM 12 | |
| HB 2(1)(e) | CV 2, FM 9 | |
| HB 2(2) | FM 13 | |
| Subpart HD | ||
| HD 1(1)(a) | HC 2 | |
| HD 1(1)(b), (c), (2) | HR 1 | |
| Subpart HE | ||
| HE 1 | HD 13 | |
| HE 2(1), (1A) | HR 2 | |
| HE 2(2), (3) | HR 3(5), (8) | |
| Subpart HF | ||
| HF 1(1) | CB 33 | |
| HF 1(2), (3)(a), (b), (4) | DV 19 | |
| HF 1(3)(c), (5), (6) | CB 34 | |
| HF 1(4) | HE 4 | |
| HF 1(7) | HE 5 | |
| HF 1(8) | HE 2 | |
HF 1(9) “association”, “member” |
YA 1 “association”, “member” |
|
HF 1(9) “rebate” |
HE 3 | |
| Subpart HG | ||
| HG 1(a), (b) | HA 6(1) | |
| HG 1(c), (d) | HA 1, HA 13 | |
| HG 1(d) | HA 1, HA 20 | |
| HG 2 | HA 44 | |
| HG 3(1) | HA 1, HA 5 | |
| HG 3(2), (3) | HA 30 | |
| HG 3(4), (5) | HA 31 | |
| HG 4(1) | HA 1, HA 5 | |
| HG 4(1)–(3) | HA 8 | |
| HG 4(2)(a) | HA 28 | |
| HG 4(3) | HA 29 | |
| HG 4(4) | HA 30 | |
| HG 5(1) | HA 32 | |
| HG 5(2) | HA 33 | |
| HG 6(1) | HA 34 | |
| HG 6(2)(a), (b) | HA 35 | |
| HG 6(2)(c) | HA 36 | |
| HG 6(3) | HA 37 | |
| HG 7 | HA 4, HA 11 | |
| HG 8 | TAA 92AB | |
| HG 9(1) | HA 14 | |
| HG 9(2) | HA 20 | |
| HG 9(3)–(5) | DB 9 | |
| HG 10(a) | CW 14, HA 17 | |
| HG 10(b) | HA 22 | |
| HG 11(1), (1A) | HA 40 | |
| HG 11(1B), (2), (4) | HA 41 | |
| HG 11(3) | HA 21 | |
| HG 11(3A) | HA 23 | |
| HG 12 | HA 42 | |
| HG 12(2) | YA 2(1)–(3) | |
| HG 13(1) | HA 14 | |
| HG 13(1)–(4) | HA 15 | |
| HG 13(1)(a), (1A) | CW 15 | |
| HG 13(1)(a)(i), (1A) | HA 16 | |
| HG 13(1)(aa) | HA 17 | |
| HG 13(5) | HA 19 | |
| HG 13(6) | HA 18 | |
| HG 14 | HA 1, HA 3 | |
| HG 14(a), (b) | HA 5, HA 10 | |
| HG 14(c) | HA 38 | |
| HG 14(d) | HA 4, HA 12 | |
| HG 14A | HA 38 | |
| HG 15 | HA 39 | |
| HG 16 | HA 20, IA 7(2) | |
| HG 16(1) | HA 24 | |
| HG 16(2) | HA 26 | |
| HG 16(3), (4) | HA 27 | |
| HG 16(4) | IA 7(5) | |
| HG 17 | HA 25 | |
| HG 17(1)(a) | HA 24 | |
| HG 18 | HA 11 | |
| Subpart HH | ||
| HH 1(1) | YB 21 | |
| HH 1(2)–(4), (8), (10) | HC 28 | |
| HH 1(5), (6) | HC 13 | |
| HH 1(7) | CV 13, HC 7(3) | |
| HH 1(8), (9) | HC 1(2)(a), (b), (5) | |
| HH 1(9) | CD 12 | |
| HH 1(10) | HC 27 | |
| HH 1A | HC 3 | |
| HH 2 | HC 30 | |
| HH 2(2) | HC 10(2)–(4) | |
| HH 3(1) | CV 13, CX 59, HC 17, HC 18 | |
| HH 3(1), (4) | HC 19 | |
| HH 3(2) | HC 32, HD 12(1) | |
| HH 3(3) | CV 15, HC 23 | |
| HH 3(4) | CX 59, HC 19, HC 22, HC 34(1), IA 3(3) | |
| HH 3(5) | CW 53, HC 20 | |
| HH 3(5A) | CV 14, HC 21 | |
| HH 3(6) | HC 1(2)(c) | |
| HH 3A–HH 3F | CX 58 | |
| HH 3A | HC 35(2) | |
| HH 3A(1)(a) | HC 7(2) | |
| HH 3A(1)(b) | HC 17 | |
| HH 3A(2) | HD 12(1) | |
| HH 3B | HC 35(4)(a) | |
| HH 3C | HC 35(4)(b)(i), (ii) | |
| HH 3C(1)(a)–(d), (2), (3) | HC 36 | |
| HH 3C(1)(e) | HC 37 | |
| HH 3D | HC 36 | |
| HH 3E | HC 35(4)(c) | |
| HH 3F | HC 35(4)(b)(iii), (iv) | |
| HH 3F(1)–(2A), (3), (4) | HC 36 | |
| HH 3F(2) | YA 1 “minor” |
|
| HH 4(1), (2) | HC 24(1)–(3), (5) | |
| HH 4(3), (3A), (6) provisos | HC 25 | |
| HH 4(3B) | CW 54 | |
| HH 4(3B), (3BB), (3BC) | HC 26 | |
| HH 4(4) | HD 12(2) | |
| HH 4(4), (5) | HC 29 | |
| HH 4(5) | HC 10(4) | |
| HH 4(7) | HC 33 | |
| HH 4(8) | HC 1(2)(c) | |
| HH 5 | HC 31 | |
| HH 6(1), (2), (4) | HC 16 | |
| HH 6(2)(c), (3) | HC 15 | |
| HH 7 | TAA 93B | |
| HH 8 | CV 12, HC 8 | |
| Subpart HI | ||
| HI 1 | HF 3 | |
| HI 2 | HF 2 | |
| HI 3 | HF 11 | |
| HI 4(1), (2) | HF 4(1), (2), (4)–(6) | |
| HI 4(2) | CD 37 | |
| HI 4(3) | CV 11(1), HF 5 | |
| HI 5(1) | CW 53, HF 6 | |
| HI 5(2), (3) | CV 11(1), HF 7 | |
| HI 5(4) | HF 4(3) | |
| HI 6 | HF 8 | |
| HI 7 | CV 11(2), HF 4(4) | |
| HI 8 | HF 9 | |
| HI 9 | HF 10 | |
| Subpart HJ | ||
| HJ 1 | HR 4 | |
| Subpart HK | ||
| HK 1 | HD 3(1), (2), (4) | |
| HK 1(1) | HD 1, HD 18(1) | |
| HK 2 | HD 7 | |
| HK 3(1), (1A) | HD 4 | |
| HK 3(1A) | HC 32 | |
| HK 3(2) | HD 2 | |
| HK 3(3) | HD 3 | |
| HK 4 | HD 5(2) | |
| HK 5 | HD 5(3) | |
| HK 6 | HD 5(1) | |
| HK 7(1) | HD 2, HD 3(2) | |
| HK 7(2) | HD 5(4) | |
| HK 8 | HD 6 | |
| HK 9 | HD 9 | |
| HK 10 | HD 10 | |
| HK 11 | HD 15 | |
| HK 12 | HD 14(1) | |
| HK 13 | HD 14(2)–(6) | |
| HK 16 | HD 18(1), HD 20 | |
| HK 17 | HD 20 | |
| HK 18 | TAA 166B | |
| HK 18(1) | HD 24 | |
| HK 19 | HD 25 | |
| HK 20 | HD 19 | |
| HK 21 | HD 21 | |
| HK 22 | HD 23 | |
| HK 23 | HD 22 | |
| HK 24(1), (4) | HD 26 | |
| HK 24(2) | HD 27(1) | |
| HK 24(3) | HD 28 | |
| HK 25 | HD 27(2) | |
| HK 26 | HD 29 | |
| Subpart HL | ||
| HL 1 | HL 1 | |
| HL 2 | HL 2 | |
| HL 3 | HL 3 | |
| HL 4 | HL 4 | |
| HL 5 | HL 5 | |
| HL 6 | HL 6 | |
| HL 7 | HL 7 | |
| HL 8 | HL 8 | |
| HL 9 | HL 9 | |
| HL 10 | HL 10 | |
| HL 11 | HL 11 | |
| HL 11B | HL 12 | |
| HL 12 | HL 13 | |
| HL 13 | HL 14 | |
| HL 14 | HL 15 | |
| HL 15 | HL 16 | |
| HL 16 | HL 17 | |
| HL 17 | HL 18 | |
| HL 18 | HL 19 | |
| HL 19 | HL 20 | |
| HL 20 | HL 21 | |
| HL 21 | HL 22 | |
| HL 22 | HL 23 | |
| HL 23 | HL 24 | |
| HL 23B | HL 25 | |
| HL 24 | HL 26 | |
| HL 25 | HL 27 | |
| HL 26 | HL 28 | |
| HL 27 | HL 29 | |
| HL 28 | HL 30 | |
| HL 29 | HL 31 | |
| HL 30 | HL 32 | |
| HL 31 | HL 33 | |
| Subpart HZ | ||
| HZ 1 | HZ 1 | |
| HZ 2 | HZ 2 | |
| PART I | ||
| Subpart ID | ||
| ID 1(1) | IA 8 | |
| Subpart IE | ||
| IE 1(1)(a) | IA 1 | |
| IE 1(1), (2) | IA 3(2), (4) | |
| IE 1(1), (3)(a) | IA 2(1), (2) | |
| IE 1(2) | IA 4 | |
| IE 1(2B) | omitted | |
| IE 1(2BB) | IA 7(10) | |
| IE 1(2C) | IA 7(9) | |
| IE 1(3)(b) | IA 9(1), (2) | |
| IE 2 | IZ 1 | |
| IE 2(1) | IA 2(4)(g) | |
| IE 3(1) | IQ 1 | |
| IE 3(2), (3), (5) | IQ 2 | |
| IE 3(4) | IQ 9 | |
| IE 3(5) | IA 2(4)(e), IA 7(5) | |
| IE 4(1) | IQ 1 | |
| IE 4(2)–(6) | IQ 3 | |
| IE 4(6) | IA 2(4)(f), IA 7(6) | |
| Subpart IF | ||
| IF 1(1) | IA 5 | |
| IF 1(2), (3) | IP 3, IP 6 | |
| IF 1(5) | IZ 4 | |
| IF 1(6) | IZ 5 | |
| IF 2 | IZ 6 | |
| IF 3 | IQ 1(2) | |
| IF 4 | IE 1, IE 2, IE 5 | |
| IF 5 | IA 9(3), IE 1 | |
| IF 6 | IE 1, IE 3(1), (2), IQ 1(4) | |
| IF 7 | IV 1 | |
| Subpart IG | ||
| IG 1(1) | IA 6(1), (2) | |
| IG 1(1), (2) | IC 6 | |
| IG 1(1), (3) | IC 1, IC 2 | |
| IG 1(2), (5) | IC 3 | |
| IG 1(3) | IC 4 | |
| IG 2(1), 2(c), (e) | IC 1, IC 2 | |
| IG 2(2) | IC 5 | |
| IG 2(2)(b)–(f), (5) | IP 5 | |
| IG 2(2)(c), (4)(d)(ii), (5)(c)(ii) | IC 6 | |
| IG 2(2)(c), (d)(ii)(B) | IZ 7 | |
| IG 2(2)(c), (e) | IC 10 | |
| IG 2(2)(d), (11) | IC 7 | |
| IG 2(2)(e), (4)(c), (d), (5)(b), (c) | IP 2 | |
| IG 2(2)(f), (g) | IC 8 | |
| IG 2(2)(g), (3) | IC 9 | |
| IG 2(4) | IP 4 | |
| IG 2(4)(c)(d), (5)(c), (d), (10) | IP 6 | |
| IG 2(4)(e), (f), (5)(e), (f) | IP 1 | |
| IG 2(4), (5) | IP 7 | |
| IG 2(6) | IC 12 | |
| IG 2(7) | IC 11 | |
| IG 3 | omitted | |
| IG 4 | IQ 4 | |
| IG 4(1) | IQ 1 | |
| IG 4(4) | IA 7(5) | |
| IG 5 | IQ 5 | |
| IG 5(1) | IQ 1 | |
| IG 5(4) | IA 7(6) | |
| IG 6(1A)–(3) | ID 1 | |
| IG 6(2) | IS 1 | |
| IG 6(4), (6), (7) | ID 2 | |
| IG 6(5) | IA 9(3) | |
| IG 6(6) | ID 3 | |
| IG 6(7) | ID 4 | |
| IG 6(8) | ID 5 | |
| IG 6(9) | IS 1(2) | |
| IG 7(1) | IQ 1 | |
| IG 7(2) | IQ 6 | |
| IG 7(2), (3) | IA 7 | |
| IG 7(4) | IQ 7 | |
| IG 7(5) | IQ 8 | |
| IG 8 | IE 5 | |
| IG 9 | IE 4, IE 5 | |
| IG 10 | IA 3(1), IW 1 | |
| Subpart IH | ||
| IH 1 | IS 6, IA 7(7) | |
| IH 1(1) | IS 2 | |
| IH 1(2) | IA 7(8), IZ 3 | |
| IH 2 | IZ 2 | |
| IH 2(1) | IA 7(8), IS 5(4) | |
| IH 3 | IS 5(1)–(3) | |
| IH 3(1) | EJ 14, IA 7(8) | |
| IH 4 | IA 7(7) | |
| IH 4(1)(e) | IS 6 | |
| IH 4(2) | IS 1 | |
| IH 4(3) | IS 3 | |
| IH 4(3) proviso | IS 4 | |
| IH 5 | IA 7(7), IS 2 | |
| Subpart II | ||
| II 1(1), (2) | IA 7(3) | |
| II 1(3), (4) | IT 1(1), (2) | |
| II 2 | YA 1 “policyholder loss” |
|
| II 3 | IT 1(3), (4) | |
| Subpart IZ | ||
| IZ 1 | RZ 8(1) | |
| IZ 2 | RZ 8(3) | |
| IZ 3 | RZ 7 | |
| IZ 4 | RZ 8(2), (4)–(6) | |
| IZ 5 | RZ 10 | |
| IZ 6 | RZ 9 | |
| IZ 7 | YA 2(1)–(3) | |
| PART K | ||
| Subpart KB | ||
| KB 2 | LC 10 | |
| KB 3 | MA 4 | |
| Subpart KC | ||
| KC 1(1)(c) | LC 2 | |
| KC 1(1)(a), (b), (4) | LC 1 | |
| KC 1(2) | LC 11 | |
| KC 1(3) | LC 12 | |
| KC 2 | LC 3 | |
| KC 3(1) | LC 4 | |
| KC 3(2) | LC 11, LC 12 | |
KC 3(3) “full time earner”, “remunerative work” |
LC 5 | |
| KC 4(1), (1A) | LC 6 | |
KC 4(2) “child”, “communal home”, “home”, “institution”, “qualifying payments”, “separated person” |
LC 8 | |
KC 4(2) “housekeeper” |
LC 7 | |
| KC 5 | LD 1 | |
| KC 5(1) | LD 2 | |
| KC 5(1)(aa)–(cp), (4) | LD 3 | |
| KC 5(1)(ae)–(cp) | schedule 32 | |
| Subpart KD | ||
| KD A1 | omitted | |
| KD 1(1)(a), (b), (e)(vii), (i), (3) | MB 1 | |
| KD 1(1)(e)(i)–(vi) | omitted | |
| KD 1(1)(f), (2) | MB 3 | |
| KD 1(1)(g) | MB 4 | |
| KD 1(1)(h) | MB 5 | |
| KD 1(4)–(6) | MB 2 | |
| KD 1A | MC 1 | |
| KD 1A(2) | LB 4 | |
| KD 2(1), (2) | LB 4, MD 1 | |
| KD 2(3) | MD 3 | |
| KD 2(4) | MZ 2 | |
| KD 2(5) | MD 12 | |
| KD 2(6), (7) | MD 13 | |
| KD 2(6B) | MD 14 | |
| KD 2(6C) | MD 15 | |
| KD 2A | MD 2 | |
| KD 2AA(1), (11) | MC 11 | |
| KD 2AA(2), (3) | MC 10 | |
| KD 2AA(3) | MD 3(7), MD 11(4) | |
| KD 2AA(3A) | MZ 1(2) | |
| KD 2AA(4) | MC 4 | |
| KD 2AA(7)–(11) | MC 9 | |
| KD 2AAA(1)(a) | MD 5 | |
| KD 2AAA(1)(b) | MD 6 | |
| KD 2AAA(1)(c), (3), (4) | MD 7 | |
| KD 2AAA(1)(d), (5)–(8) | MD 9 | |
| KD 2AAA(1)(e) | MD 8 | |
| KD 2AAA(1), (3A) | MD 4 | |
| KD 2AAA(2) | MD 10 | |
| KD 2AAAB | MZ 1(2) | |
| KD 2AB | MD 11 | |
KD 3(1) “qualifying person” |
MC 3–MC 6 | |
KD 3(1) “employment” |
ME 2(1), (2) | |
| KD 3(2) | LB 4 | |
| KD 3(2)–(5) | ME 1 | |
| KD 3A(2)–(4) | MC 7 | |
| KD 3A(5)–(9) | MC 9 | |
| KD 3A(10) | ME 2(3), (4) | |
| KD 3B | omitted | |
| KD 4(2) | LA 4, LA 7 | |
| KD 4(2), (2A) | MF 6 | |
| KD 4(4) | MF 5 | |
| KD 4(5) | TAA 80KV | |
| KD 5(1), (1A) | MF 1 | |
| KD 5(1B)–(1C) | TAA 80KA | |
| KD 5(2)–(2AB) | TAA 80KB | |
| KD 5(2A), (5)(b), (7) | TAA 80KF | |
| KD 5(3), (3A) | TAA 80KC | |
| KD 5(4), (5)(a) | TAA 80KD | |
| KD 5(6) | MF 3 | |
| KD 5(6A), (7) | MF 4 | |
| KD 5(8) | MF 2 | |
| KD 5(9) | TAA 80KG | |
| KD 5(10), (12) | TAA 80KH | |
| KD 5(11) | TAA 80KE | |
| KD 5B | omitted | |
| KD 5C | MF 7 | |
| KD 6(1) | TAA 80KN | |
| KD 6(1A) | TAA 80KO | |
| KD 6(1B) | TAA 80KP | |
| KD 6(1C) | TAA 80KQ | |
| KD 6(1D) | TAA 80KR | |
| KD 6(2), (3) | TAA 80KS | |
| KD 6(4) | TAA 80KT | |
| KD 7(1) | TAA 80KI | |
| KD 7(2), (2A) | TAA 80KM | |
| KD 7(2B), (2C) | TAA 80KK | |
| KD 7(3) | TAA 80KJ | |
| KD 7(3A), (3B), (3C) | TAA 80KU | |
| KD 7(4) | TAA 80KL | |
| KD 7A | TAA 80KW | |
| KD 8 | MA 3 | |
| KD 9 | MA 5 | |
| Subpart KE | ||
| KE 1(1) | LZ 6, LZ 7 | |
| KE 1(3) | LZ 8 | |
| Subpart KF | ||
| KF 3 | LC 9 | |
| Subpart KG | ||
| KG 1(1) | LZ 9 | |
| KG 1(1) proviso | LZ 10 | |
| KG 1(2) | LZ 11 | |
| KG 1(3), (4) | LZ 12 | |
| Subpart KH | ||
| KH 1(1), (2) | LQ 1 | |
| KH 1(3) | LQ 2 | |
| KH 2(1)–(2A), (4) | LQ 4 | |
| KH 2(3), (5)–(7) | LQ 3 | |
| Subpart KI | ||
| KI 1 | LS 1 | |
| Subpart KJ | ||
| KJ 1 | MK 1, MK 3(2) | |
| KJ 2 | MK 2 | |
| KJ 3 | MK 4, MK 8 | |
| KJ 4 | MK 3(1), (3), (4) | |
| KJ 5(1), (5) | MK 7 | |
| KJ 5(2) | MK 5 | |
| KJ 5(3), (4) | MK 6 | |
| Subpart KZ | ||
| KZ 1 | omitted | |
| KZ 2 | omitted | |
| KZ 3(1) | LZ 5 | |
| KZ 3(1), (4) | LZ 2 | |
| KZ 3(2) | LZ 3 | |
| KZ 3(3) | LZ 4 | |
| PART L | ||
| Subpart LB | ||
| LB 1(1), (3), (3A) | LO 2 | |
| LB 1(1)(a), (2), (3), (3A) | LE 5, LF 3 | |
| LB 1(1)(ab) | LE 4, LF 2 | |
| LB 1(1)(b), (4), (4A), (4B) | LE 6 | |
| LB 1(1)(c) | LE 8 | |
| LB 1(1)(d) | LF 6, LF 8 | |
| LB 1(1)(e), (5) | LE 9, LF 7 | |
| LB 1(1)(ea) | LO 3 | |
| LB 1(1)(f) | LE 11 | |
| LB 1(1)(g) | LF 10 | |
| LB 1(1)(h) | LE 10 | |
| LB 1(1)(hb) | LE 3 | |
| LB 1(1)(i) | LF 9 | |
| LB 1(1)(j), (k) | LE 1 | |
| LB 1(1)(l) | LF 1 | |
| LB 1(1)(m) | LO 1 | |
| LB 1A | LE 4, LF 2 | |
| LB 2(1), (1B), (1C), (2C) | LE 1 | |
| LB 2(1C) | LE 7 | |
| LB 2(2) | LA 9 | |
| LB 2(2B), (3) | LE 2 | |
| LB 2(2B), (3B), (3C) | LE 3 | |
| LB 2(3), (3A) | IA 2(4)(a) | |
| LB 2(4) | LE 11, TAA 78D | |
| LB 2(5), (6) | LE 10 | |
| Subpart LC | ||
| LC 1(1), (1B), (1C) | LJ 2(1), (3), (4) | |
| LC 1(1) | LJ 3 | |
| LC 1(1)–(3), (4), (5) | LJ 1 | |
| LC 1(2) | LJ 1(1)–LJ 6 | |
| LC 1(3A), (3B) | LJ 7 | |
| LC 1(4) | LJ 1(5) | |
| LC 1(5) | LJ 1(3) | |
| LC 1A(1), (2) | TAA 225B | |
| LC 1A(3) | omitted | |
| LC 2 | LJ 2(2) | |
| LC 3 | LJ 7 | |
| LC 4(1) | LK 3 | |
| LC 4(1)–(3) | LK 2 | |
| LC 4(1), (4) | LK 1 | |
| LC 4(1C) | TAA 93C | |
| LC 4(4) | LK 4 | |
| LC 4(4)–(6) | LK 5 | |
| LC 4(7) | LK 7 | |
| LC 5 | LK 6 | |
| LC 8 | LK 12, LK 13 | |
| LC 9 | LK 14(2) | |
| LC 10 | LK 14(1), (3) | |
| LC 11 | LK 12 | |
| LC 12 | LK 12, LK 15 | |
| LC 13(1) | TAA 78B | |
| LC 13(2) | TAA 78C | |
| LC 14 | LJ 5 | |
| LC 14(1) | LJ 1, LJ 4 | |
| LC 14A | LJ 1(4) | |
| LC 16(1) | LK 8 | |
| LC 16(2), (3) | LK 9 | |
| LC 16(4) | LK 10 | |
| LC 16(5) | LK 11 | |
| Subpart LD | ||
| LD 1 | LA 6 | |
| LD 1(2), (2A), (4), (5) | LB 1 | |
| LD 1B | LB 6 | |
| LD 2 | LA 8 | |
| LD 3 | LA 6 | |
| LD 3(2) | LB 3 | |
| LD 3(3) | LA 4 | |
| LD 3(4) | TAA 78D | |
| LD 3A | LA 6 | |
| LD 3A(1) | LO 1 | |
| LD 3A(4) | LA 4 | |
| LD 3A(5) | LO 5, TAA 78D | |
| LD 3A(6) | LO 4 | |
| LD 6 | LA 6, LB 2 | |
| LD 7 | LA 6, LB 2 | |
| LD 8 | LA 6 | |
| LD 8(1), (1B), (1C) | LF 1 | |
| LD 8(1C) | LF 5 | |
| LD 8(3) | LF 10, TAA 78D | |
| LD 8(4), (5) | LF 9 | |
| LD 9 | LF 8, OC 1(6) | |
| LD 9(4) | TAA 78D | |
| LD 10 | LS 2 | |
| LD 10B | LS 3 | |
| LD 11 | LS 4 | |
| Subpart LE | ||
| LE 1 | LP 1 | |
| LE 2(1), (2), (2A) | LP 2 | |
| LE 2(3), (4), (6), (7) | LP 3 | |
| LE 2(4), (8) | LA 9 | |
| LE 2(5) | LP 4 | |
| LE 2(6) | LA 4 | |
| LE 2(9), (10) | LP 5 | |
| LE 2(11), (12) | LP 6 | |
| LE 3(1), (3), (11) | LP 7 | |
| LE 3(5) | LP 2 | |
| LE 3(6), (8) | CV 9, LP 8 | |
| LE 3(7), (9) | LP 9 | |
| LE 3(10) | DX 3, LP 10 | |
| LE 4 | DX 3, LP 10 | |
| LE 4(5) | IA 2(4)(c) | |
| Subpart LF | ||
| LF 1(1)(a) | LL 1 | |
| LF 1(1)(a), (2) | LL 2 | |
| LF 1(2) | LL 9 | |
| LF 2(2), (3) | LL 2, LL 9 | |
| LF 3(1) | LL 2 | |
| LF 3(1)(f), (g), (h) | LL 5 | |
| LF 3(2) | LL 8 | |
| LF 4 | LF 6 | |
| LF 5(1) | LL 3 | |
| LF 5(1)(e), (5) | LL 9 | |
| LF 5(2)–(5) | LL 4 | |
| LF 5(2)(e) | LL 8 | |
| LF 6(1), (3) | LZ 1 | |
| LF 6(4)–(6) | LL 2, TAA 78E | |
| LF 6(6) | TAA 78F | |
| LF 7 | DX 2, LL 7 | |
| Subpart LG | ||
| LG 1 | LQ 5 | |
| PART M | ||
| Subpart MB | ||
| MB 1 | RC 1 | |
| MB 2 | RC 3 | |
| MB 3 | RC 4 | |
| MB 4 | RA 4, RC 5 | |
| MB 5 | RC 6 | |
| MB 6 | RC 7 | |
| MB 7 | RC 8 | |
| MB 8 | RC 9 | |
| MB 8(1), (2) | RA 14 | |
| MB 9 | RC 10 | |
| MB 10 | RC 11 | |
| MB 11 | RM 11 | |
| MB 12 | RA 2, RC 12 | |
| MB 13 | RC 13 | |
| MB 14 | RC 14 | |
| MB 15(1)–(4), (11) | RC 16 | |
| MB 15(5)–(10) | RC 17 | |
| MB 16 | RC 15 | |
| MB 17 | RC 18 | |
| MB 18 | RC 19 | |
| MB 19 | RC 20 | |
| MB 20 | RC 21 | |
| MB 21 | RC 22 | |
| MB 22 | RC 23 | |
| MB 23 | RC 24 | |
| MB 24 | RC 25 | |
| MB 25 | RC 26 | |
| MB 26 | omitted | |
| MB 27 | RC 27 | |
| MB 28 | omitted | |
| MB 29 | RC 28 | |
| MB 30 | RC 29 | |
| MB 31 | RC 30 | |
| MB 32 | RC 31 | |
| MB 33 | RC 32 | |
| MB 34 | RC 33 | |
| MB 35 | RC 34 | |
| MB 36 | RM 12 | |
| MB 37 | RC 35 | |
| MB 38 | RC 36 | |
| Subpart MBA | ||
| MBA 1 | RP 1 | |
| MBA 2 | RP 17 | |
| MBA 3 | RP 18, TAA 15R | |
| MBA 3(1) | TAA 15N | |
| MBA 3(1)(d) | TAA 15Q | |
| MBA 4(1), (2), (4) | TAA 15P | |
| MBA 4(3) | RP 18(3) | |
| MBA 4(5), (6) | TAA 15O | |
| MBA 5(1)–(4) | RP 18 | |
| MBA 5(5), (6) | TAA 120OE(1)–(3) | |
| MBA 6(1)–(3) | RP 19 | |
| MBA 6(4)–(9) | RP 20 | |
| MBA 7 | RP 21 | |
| MBA 8 | TAA 15S | |
| MBA 9 | TAA 120OE(4)–(5) | |
| Subpart MBB | ||
| MBB 1 | omitted | |
| MBB 2(1)(a), (d) | RC 37 | |
| MBB 2(1)(b), (c), (2)–(4) | RC 38 | |
| MBB 3 | RC 39 | |
| MBB 4 | RC 40 | |
| Subpart MC | ||
| MC 1 | RA 3, RA 13, RB 1 | |
| Subpart MD | ||
| MD 1 | LA 6–LA 8 | |
| MD 1(1) | RM 2 | |
| MD 1(1A) | RM 5 | |
| MD 1(1B) | omitted | |
| MD 1(2) | RM 4 | |
| MD 1(2B) | RM 6 | |
| MD 1(3), (3A) | RB 4 | |
| MD 1(3), (3A), (4) | RM 10 | |
| MD 1(4)(b), (c) | RM 8 | |
| MD 2(1), (1A) | RM 13 | |
| MD 2(2) | RM 14 | |
| MD 2(3), (4) | RM 15 | |
| MD 2(5)(a)(ii) | RZ 6 | |
| MD 2(5), (5A) | RM 16 | |
| MD 2(6) | RM 17 | |
| MD 2(7) | RM 32 | |
| MD 2A | RM 33 | |
| MD 2B(1), (1B) | RM 22 | |
| MD 2B(2) | RM 23 | |
| MD 2B(3) | RM 24 | |
| MD 2B(4), (4B) | RM 25 | |
| MD 2B(5) | RM 26 | |
| MD 2B(6) | RM 27 | |
| MD 3(1) | RM 28 | |
| MD 3(2) | RM 29 | |
| MD 3(3) | RM 30 | |
| MD 3(4) | RM 31 | |
| MD 3(4)(a) | RZ 6 | |
| MD 5 | omitted | |
| Subpart ME | ||
| ME 1(1), (2) | OA 2(2), (3), OB 1 | |
| ME 1(3) | omitted | |
| ME 1A | OB 2 | |
| ME 1B | OB 60(6), (7) | |
| ME 2 | OA 3(3), (4) | |
| ME 3(1) | OA 2(2), (3), OA 3(2) | |
| ME 3(2) | OA 7 | |
| ME 4(1)(a)(viii) | OZ 1 | |
| ME 4(1)(a), (1C), (2)(a) | OB 4 | |
| ME 4(1)(aab), (2)(aab) | OB 19 | |
| ME 4(1)(ab), (2)(ab) | OB 16 | |
| ME 4(1)(ac), (2)(ac) | OB 5 | |
| ME 4(1)(ad), (2)(ad) | OB 6 | |
| ME 4(1)(c), (2)(a) | OB 7 | |
| ME 4(1)(cb), (2)(bb) | OB 13 | |
| ME 4(1)(cc), (2)(bc) | OB 14 | |
| ME 4(1)(cd), (2)(bd) | OB 15 | |
| ME 4(1)(d), (2)(c) | OB 9 | |
| ME 4(1)(da) | OF 5 | |
| ME 4(1)(da), (2)(ca) | OB 18 | |
| ME 4(1)(e), (2)(c) | OB 10 | |
| ME 4(1)(ea), (2)(cb) | OB 20 | |
| ME 4(1)(e), (f) | OC 1(8) | |
| ME 4(1)(eb), (ec), (2)(cc) | OB 22 | |
| ME 4(1)(ed), (2)(cd) | OB 23 | |
| ME 4(1)(f), (2)(d) | OB 11 | |
| ME 4(1)(g), (2)(e) | OB 12 | |
| ME 4(1)(h), (2)(f) | OB 25 | |
| ME 4(1)(i), (2)(g) | OB 8 | |
| ME 4(1)(j), (2)(h) | OB 17 | |
| ME 4(1)(k), (2)(k) | OB 21 | |
| ME 4(1A), (2A) | OB 26 | |
| ME 4(1B)(a), (2B)(a) | OB 27 | |
| ME 4(1B)(b), (2B)(b) | OB 28 | |
| ME 4(1B)(c), (2B)(c) | OB 29 | |
| ME 5(1)(a), (2)(a) | OB 30 | |
| ME 5(1)(ab), (2)(ab) | OB 49 | |
| ME 5(1)(ac), (2)(ac) | OB 50 | |
| ME 5(1)(ad), (2)(ac) | OB 51 | |
| ME 5(1)(b), (2)(b) | OB 47 | |
| ME 5(1)(c), (2)(c) | OB 42 | |
| ME 5(1)(d), (2)(d) | OB 31 | |
| ME 5(1)(e)(i) | OZ 2 | |
| ME 5(1)(e), (2)(e) | OB 32 | |
| ME 5(1)(ea), (2)(ea), (eb) | OB 34 | |
| ME 5(1)(eb), (2)(ea), (eb) | OB 35 | |
| ME 5(1)(f), (2)(f) | OB 43 | |
| ME 5(1)(fb), (2)(fb) | OB 44 | |
| ME 5(1)(g), (2)(g) | OB 36 | |
| ME 5(1)(h), (2)(e) | OB 37 | |
| ME 5(1)(i), (2)(h) | OB 41 | |
| ME 5(1)(ia), (2)(ha) | OB 40 | |
| ME 5(1)(j), (2)(i) | OB 54 | |
| ME 5(1)(ja), (2)(ia) | OB 46 | |
| ME 5(1)(k), (2)(j) | OB 56 | |
| ME 5(1)(ka), (2)(ja) | OB 48 | |
| ME 5(1)(l), (2)(k) | OB 33 | |
| ME 5(1)(m), (2)(k) | OB 38 | |
| ME 5(1)(n) | OZ 3 | |
| ME 5(1)(o), (2)(l), (6), (7) | OB 39 | |
| ME 5(1A)(a), (2A) | OB 57 | |
| ME 5(1A)(b), (2A) | OB 58 | |
| ME 5(1A)(c), (2A) | OB 59 | |
| ME 5(3) | OA 8 | |
| ME 5(4) | OZ 4 | |
| ME 6 | OB 60(2), OB 62 | |
| ME 6(1B)–(1D) | OB 63 | |
| ME 6(4)(a) | OB 55 | |
| ME 6B | OB 64 | |
| ME 7 | OB 47 | |
| ME 8(1) | OA 18 | |
| ME 8(1), (2) | OB 60(3)–(5) | |
| ME 8(2), (3) | OB 61 | |
| ME 9(1), (1A), (2) | OB 65 | |
| ME 9(3) | OB 66 | |
| ME 9(5), (5B) | OB 69 | |
| ME 9(5A), (8), (9) | OB 68 | |
| ME 9(5B) | IA 2(4)(d) | |
| ME 9(6) | OB 70, YA 2(1)–(3) | |
| ME 9(7)–(9) | OB 67 | |
| ME 9B | OB 71 | |
| ME 9B(1), (2) | OB 13 | |
| ME 9B(2)(a)(i) | OB 44 | |
| ME 9C | OB 72 | |
| ME 10 | OP 1 | |
| ME 10(1), (1A)–(1C) | OA 2(2), (3) | |
| ME 10(1A)–(1C), (2) | OA 7 | |
| ME 10(1A), (1B), (1D) | OP 3 | |
| ME 10(1C) | OP 4 | |
| ME 11(1)(a), (2)(a) | OP 7 | |
| ME 11(1)(aa), (2)(aa) | OP 8 | |
| ME 11(1)(ab), (2)(ab) | OP 9 | |
| ME 11(1)(b), (2)(b) | OP 10 | |
| ME 11(1)(c), (2)(a) | OP 11 | |
| ME 11(1)(d), (2)(c) | OP 12 | |
| ME 11(1)(e), (2)(c) | OP 13 | |
| ME 11(1)(eb), (ec), (2)(cb) | OP 15 | |
| ME 11(1)(ed), (2)(cc) | OP 16 | |
| ME 11(1)(f), (2)(a) | OP 14 | |
| ME 11(1)(fb), (2)(fb) | OP 18 | |
| ME 11(1)(g), (2)(d) | OP 19 | |
| ME 11(1)(i), (2)(e) | OP 24 | |
| ME 11(1)(j), (2)(c) | OP 17 | |
| ME 11(1)(jb), (2)(eb) | OP 20 | |
| ME 11(1)(k), (2)(d) | OP 21 | |
| ME 11(1A), (2A) | OP 23 | |
| ME 11(1B)(a), (2B)(a) | OP 25 | |
| ME 11(1B)(b), (2B)(b) | OP 26 | |
| ME 11(1B)(c), (2B)(c) | OP 27 | |
| ME 12(1) | OP 5 | |
| ME 12(1)(a), (2)(a) | OP 28 | |
| ME 12(1)(ab), (2)(ab) | OP 39 | |
| ME 12(1)(ac), (2)(ac) | OP 40 | |
| ME 12(1)(ad), (2)(ac) | OP 41 | |
| ME 12(1)(b), (2)(b) | OP 44 | |
| ME 12(1)(c), (2)(c) | OP 29 | |
| ME 12(1)(d), (2)(d) | OP 30 | |
| ME 12(1)(da), (2)(da) | OP 32 | |
| ME 12(1)(db), (2)(da) | OP 33 | |
| ME 12(1)(e), (2)(e) | OP 43 | |
| ME 12(1)(f), (2)(d) | OP 34, OP 35 | |
| ME 12(1)(h) | OA 8 | |
| ME 12(1)(h), (2)(g) | OP 42 | |
| ME 12(1)(i), (2)(h) | OP 46 | |
| ME 12(1)(j), (2)(h) | OP 47 | |
| ME 12(1)(k), (2)(j) | OP 37 | |
| ME 12(1)(l), (2)(k) | OP 31 | |
| ME 12(1)(m), (2)(k) | OP 36 | |
| ME 12(1)(n), (2)(l), (3), (4) | OP 38 | |
| ME 12(1A)(a), (2A) | OP 48 | |
| ME 12(1A)(b), (2A) | OP 49 | |
| ME 12(1A)(c), (2A) | OP 50 | |
| ME 13 | OA 4, OP 2 | |
| ME 13(1) | OB 3 | |
| ME 13(2) | OP 42 | |
| ME 13(2), (3) | OP 22 | |
| ME 13(2), (4) | OA 8 | |
| ME 13(3) | OB 52 | |
| ME 13(6) | OB 69 | |
| ME 14(1) | OJ 3(1)(a), OP 44 | |
| ME 14(2) | OB 61 | |
| ME 14(3) | OP 6 | |
| ME 15 | OA 2(2), (3), OJ 1, OJ 2(1) | |
| ME 16 | OA 3(3), (4) | |
| ME 17(1) | OA 2(2), (3), OA 3(2), OJ 2(2), (3) | |
| ME 17(2) | OA 7 | |
| ME 18(1)(a), (2)(a) | OJ 3 | |
| ME 18(1)(b), (2)(b) | OJ 4 | |
| ME 18(1)(bb), (2)(bb) | OJ 6 | |
| ME 18(1)(bc), (2)(bb) | OJ 7 | |
| ME 18(1)(c), (2)(c) | OJ 5 | |
| ME 18(3)(a), (4)(a) | OJ 8(4), (5) | |
| ME 18(3)(b), (4)(b) | OJ 9(3), (8) | |
| ME 18(3)(c), (4)(c) | OJ 11(4), (6) | |
| ME 19 | LR 1 | |
| ME 19(1), (2) | OJ 8(1)–(3) | |
| ME 19(3)–(6) | OJ 9(1), (2), (4)–(7) | |
| ME 19A | OJ 11(1)–(3), (5) | |
| ME 20 | OA 2(5), TAA 104B | |
| ME 21 | OJ 1 | |
| ME 21(1) | OA 2(2), (3) | |
| ME 21(1), (2) | OJ 12 | |
| ME 21(3), (4) | OJ 13 | |
| ME 22(1) | OA 2(2), (3), OA 3(2), OJ 1(4) | |
| ME 22(2) | OA 7 | |
| ME 23(1)(a), (2)(a), (3), (6)(a) | OJ 14 | |
| ME 23(1)(b), (2)(b) | OJ 15 | |
| ME 23(4)(a), (5)(a) | OJ 16(4), (5) | |
| ME 23(4)(b), (5)(b) | OJ 17 | |
| ME 23(4)(c), (5)(c) | OJ 18 | |
| ME 24 | LR 1, OJ 16(1)–(3) | |
| ME 25 | OA 2(2), (3), OP 1(1), OP 109 | |
| ME 26 | OA 3(2) | |
| ME 26(1) | OA 7 | |
| ME 26(2) | OA 2(2), (3) | |
| ME 26(2)(a), (3)(a) | OP 110 | |
| ME 26(2)(b), (3)(b) | OP 111 | |
| ME 26(2)(c), (3)(c) | OP 112(1), (4) | |
| ME 26(2)(d), (3)(d) | OP 113 | |
| ME 26(2)(e), (3)(d) | OP 114 | |
| ME 26(4)(a), (5)(a) | OP 115(3), (5) | |
| ME 26(4)(b), (5)(b) | OP 116(3), (8) | |
| ME 27 | OP 2 | |
| ME 27(1), (3) | OJ 2(4), (5), OP 112(1)–(3) | |
| ME 27(2) | OJ 10 | |
| ME 28 | LR 1 | |
| ME 28(1), (2) | OP 115(1), (2), (4) | |
| ME 28(3), (4) | OP 116(1), (2), (4)–(7) | |
| ME 28(4) | OA 4 | |
| ME 29 | OB 24, OB 53 | |
| ME 29(1) | OA 10, OA 13 | |
| ME 29(1)(a) | OA 9 | |
| ME 29(2) | OA 17 | |
| ME 29(2)(a) | OA 14 | |
| ME 29(2)(b) | OA 15 | |
| ME 30 | OB 73(1)–(3), (8) | |
| ME 30(2) | DV 18 | |
| ME 30(3), (4) | OB 77 | |
| ME 31 | OB 73(4)–(7) | |
| ME 32 | OB 74 | |
| ME 33 | OB 75 | |
| ME 34 | OB 76 | |
| ME 35 | OB 78, OB 82 | |
| ME 35(2) | DV 18 | |
| ME 36 | OB 78 | |
| ME 37 | OB 79 | |
| ME 38 | OB 80 | |
| ME 39 | OB 81 | |
| ME 40 | OA 1(5),TAA 104B | |
| ME 41 | OB 45, OP 45 | |
| Subpart MF | ||
| MF 1(1) | OA 2(2), (3), OE 1(1), (4) | |
| MF 1(1), (2) | OE 3 | |
| MF 1(3) | OE 2(1) | |
| MF 1(4), (5) | OE 4 | |
| MF 2 | OA 3(3), (4) | |
| MF 3(1) | OA 2(2), (3), OA 3(2) | |
| MF 3(2) | OA 7 | |
| MF 4(1)(a) | OE 2(2) | |
| MF 4(1)(a), (2)(a) | OE 6 | |
| MF 4(1)(c), (2)(b) | OE 7(5), (9), OE 8 | |
| MF 4(1)(d), (2)(c) | OE 9 | |
| MF 4(1)(e), (2)(d), (5), (6) | OE 10 | |
| MF 4(1)(f), (2)(e) | OE 11 | |
| MF 4(3)(a), (4)(a) | OE 2(3), OE 12 | |
| MF 4(3)(b), (4)(b) | OE 13 | |
| MF 4(3)(c), (4)(c) | OE 14 | |
| MF 4(3)(d), (4)(d), (5), (6) | OE 15 | |
| MF 4(3)(e), (4)(e) | OE 16 | |
| MF 4(5) | OA 8, OE 2(6) | |
| MF 5(1)–(3) | OE 13(2)–(4) | |
| MF 5(4)–(7) | OE 7(1)–(4), (6)–(8), OE 8 | |
| MF 6 | OA 1(5), TAA 104B | |
| MF 7(1) | OA 2(2), (3) | |
| ME 7(1)(a) | OE 2(4) | |
| MF 7(1), (2) | OP 97 | |
| MF 7(2) | OP 1(1) | |
| MF 7(3), (4) | OP 98 | |
| MF 8 | OA 3(2) | |
| MF 8(1) | OA 7 | |
| MF 8(2)(a), (3)(a) | OP 100 | |
| MF 8(2)(c), (3)(b) | OP 101, OP 102 | |
| MF 8(2)(d), (3)(c) | OP 103 | |
| MF 8(2)(e), (3)(d) | OP 104 | |
| MF 8(4) | OA 8 | |
| MF 8(4)(a), (5)(a) | OP 105 | |
| MF 8(4)(b), (5)(b) | OP 106 | |
| MF 8(4)(c), (5)(c) | OP 107 | |
| MF 8(4)(d), (5)(d) | OP 108 | |
| MF 9 | OA 4, OE 2(5), OP 2, OP 99 | |
| MF 10(1) | OP 106 | |
| MF 10(4), (5), (6) | OP 101, OP 102 | |
| MF 11(1) | OA 2(2), (3), OE 1(2), (4) | |
| MF 11(1), (2) | OE 17 | |
| MF 11(3) | OA 4 | |
| MF 11(4), (5) | OE 18 | |
| MF 12(1) | OA 2(2), (3), OA 3(2) | |
| MF 12(2) | OA 7 | |
| MF 13(1), (2) | OE 19 | |
| MF 13(3)(a) | OE 20 | |
| MF 13(3)(b) | OE 21 | |
| MF 13(3)(c) | OE 22 | |
| MF 14 | OE 20(4), (5) | |
| MF 15 | OE 5 | |
| MF 16(1) | OA 10 | |
| MF 16(1)(a) | OA 9 | |
| MF 16(2)(a) | OA 14 | |
| MF 16(2)(b) | OA 15 | |
| Subpart MG | ||
| MG 1 | OA 3(3), (4) | |
| MG 2(1) | OA 2(2), (3) | |
| MG 2(1), (3) | OC 1(1), (2) | |
| MG 2(2), (3) | OC 3 | |
| MG 2(4), (5) | OC 4, OP 52 | |
| MG 2(6), (7) | OC 5 | |
| MG 3(1) | OA 2(2), (3), OA 3(2) | |
| MG 3(2) | OA 7 | |
| MG 4(1)(a), (b) | OC 1(3), (4) | |
| MG 4(1)(a), (c), (2)(a), (3) | OC 6(1), (2), (3)(a), (4) | |
| MG 4(1)(b), (2)(b) | OC 7 | |
| MG 4(1)(ba), (2)(ba) | OC 9 | |
| MG 4(1)(bb), (2)(bb) | OC 8 | |
| MG 4(1)(bc), (2)(bc) | OC 10 | |
| MG 4(1)(bd), (2)(bd) | OC 11 | |
| MG 4(1)(d), (2)(d) | OC 12 | |
| MG 5(1)(a), (2)(a) | OC 13 | |
| MG 5(1)(ab), (2)(ab) | OC 17 | |
| MG 5(1)(b), (2)(b) | OC 20(2), (9) | |
| MG 5(1)(c), (2)(c) | OC 18 | |
| MG 5(1)(ca), (2)(ca) | OC 19(1), (4)–(6) | |
| MG 5(1)(d), (2)(d) | OC 14 | |
| MG 5(1)(e), (2)(d) | OC 16 | |
| MG 5(1)(f), (2)(e) | OC 22 | |
| MG 5(1)(g), (2)(e) | OC 23(2), (5) | |
| MG 5(1)(h), (2)(f) | OC 25 | |
| MG 5(1)(i), (2)(g), (3), (4) | OC 24 | |
| MG 5(1)(j), (2)(h) | OC 26 | |
| MG 5(1)(k), (2)(i) | OC 15 | |
| MG 5(3) | OC 1(7) | |
| MG 5(4) | OZ 4 | |
| MG 6 | OC 27(1), (2) | |
| MG 7 | OC 20(1), (3)–(8) | |
| MG 8(1) | OA 18 | |
| MG 8(1), (2) | OC 27(3)–(5) | |
| MG 8(1), (8) | OD 20(2), (5) | |
| MG 8(2), (3) | OC 28(1)–(6), (8), (9) | |
| MG 8(2), (3), (8) | OD 21(1)–(5) | |
| MG 8(4) | OC 22, OD 17(5) | |
| MG 8B | OC 23(1), (3) | |
MG 8B(4) “reduced deficit debit” |
OC 38 | |
MG 8B(4) “DWP reference period” |
OC 35 | |
MG 8B(4) “maximum deficit debit” |
OC 36 | |
MG 8B(4) “policyholder DWP ratio” |
OC 37 | |
MG 8B(4) “shareholder DWP ratio” |
OC 39 | |
| MG 9(1), (2), (6) | OC 30 | |
| MG 9(3) | OC 31 | |
| MG 9(4), (5A) | OC 33 | |
| MG 9(5) | OC 34(1), (2) | |
| MG 9(7), (8) | OC 32 | |
| MG 10 | OC 29, OD 22 | |
| MG 10(1) | OA 18 | |
| MG 11 | OC 18(1)–(5) | |
| MG 12 | OA 2(5), TAA 104B | |
| MG 13 | OP 1 | |
| MG 13(1) | OA 2(2), (3), OP 51 | |
| MG 13(3) | OA 7 | |
| MG 13(6), (7) | OP 53 | |
| MG 14(1) | OA 2(2), (3), OA 3(2) | |
| MG 14(1)(a), (2)(a) | OP 56 | |
| MG 14(1)(b), (2)(a) | OP 58 | |
| MG 14(1)(bb), (2)(ab) | OP 60 | |
| MG 14(1)(c), (2)(a) | OP 57 | |
| MG 14(1)(d), (2)(b) | OP 63 | |
| MG 14(1)(e), (2)(c) | OP 59(2), (4) | |
| MG 14(1)(f), (2)(d) | OP 62 | |
| MG 15(1) | OA 2(2), (3), OA 3(2), (4), OA 8 | |
| MG 15(1)(a), (2)(a) | OP 64 | |
| MG 15(1)(ab), (2)(ab) | OP 65 | |
| MG 15(1)(b), (2)(b) | OP 74 | |
| MG 15(1)(c), (2)(c) | OP 69 | |
| MG 15(1)(d), (2)(d) | OP 66 | |
| MG 15(1)(e), (2)(d) | OP 68 | |
| MG 15(1)(f), (2)(e) | OP 72 | |
| MG 15(1)(g), (2)(e) | OP 75 | |
| MG 15(1)(h), (2)(f) | OP 76 | |
| MG 15(1)(i), (2)(g) | OP 73 | |
| MG 15(1)(j), (2)(h) | OP 77 | |
| MG 15(1)(k), (2)(i) | OP 71 | |
| MG 15(1)(l), (2)(j) | OP 67 | |
| MG 16 | OA 4, OP 2 | |
| MG 16(1) | OP 54 | |
| MG 16(1), (4) | OC 2 | |
| MG 16(2), (4) | OP 59(1), (3) | |
| MG 16(3) | OC 21 | |
| MG 16(5) | OP 71 | |
| MG 16(6) | OC 34(3) | |
| MG 16A(1) | OC 28(7) | |
| MG 16A(1B) | OC 23(4) | |
| MG 16A(2) | OP 55 | |
| MG 17 | OB 24, OB 53 | |
| MG 17(1) | OA 3(2)–(4), OA 10, OA 11 | |
| MG 17(1)(a) | OA 9 | |
| MG 17(2)(a) | OA 14 | |
| MG 17(2)(b) | OA 15, OA 16 | |
| Subpart MH | ||
| MH 1 | RA 7 | |
| Subpart MI | ||
| MI 1 | OA 3(2) | |
| MI 2(1)–(3) | OD 3 | |
| MI 2(1), (4) | OA 2(2), (3), OD 1(1), (2), (5) | |
| MI 2(4) | OD 2(1) | |
| MI 2(5)–(7) | OD 4 | |
| MI 3 | OA 2(2), (3), OA 3(3), (4) | |
| MI 3(2) | OA 7 | |
| MI 4(1)(a) | OD 1(3) | |
| MI 4(1)(a), (2)(a) | OD 5 | |
| MI 4(1)(b), (2)(b) | OD 8 | |
| MI 4(1)(c), (2)(c) | OD 7 | |
| MI 4(1)(d), (2)(d) | OD 9 | |
| MI 4(1)(e), (2)(e) | OD 6 | |
| MI 5(1)(a) | OD 1(4) | |
| MI 5(1)(a), (2)(a) | OD 1(4), OD 10 | |
| MI 5(1)(b), (2)(b) | OD 13 | |
| MI 5(1)(c), (2)(c) | OD 17 | |
| MI 5(1)(d), (2)(d) | OD 18 | |
| MI 5(1)(e), (2)(e), (3)–(6) | OD 16 | |
| MI 5(1)(f), (2)(f), (5), (7) | OD 14 | |
| MI 5(1)(g), (2)(f), (5) | OD 15 | |
| MI 5(1)(h), (2)(g) | OD 19 | |
| MI 5(1)(i), (2)(h) | OD 11 | |
| MI 5(1)(j), (2)(i) | OD 12 | |
| MI 5(3)–(7) | OA 8 | |
| MI 6(1) | OC 19(2), (3), OD 6 | |
| MI 6(2) | OD 11 | |
| MI 7(1) | OD 22(1) | |
| MI 7(2) | OD 20(6) | |
| MI 8 | OD 21 | |
| MI 8(1) | OA 18, OD 20, OD 22 | |
| MI 9 | OD 18 | |
| MI 10 | OD 23 | |
| MI 10(2) | OC 6(3)(b) | |
| MI 10(5) | YA 2(1)–(3) | |
| MI 11 | OD 25 | |
| MI 12 | OA 2(5), TAA 104B | |
| MI 13 | OA 9, OA 10, OB 24, OB 53 | |
| MI 13(6) | OA 12 | |
| MI 13(7) | OD 24 | |
| MI 14 | OA 2(2), (3), OP 1(1), OP 78(1) | |
| MI 14(1) | OD 1(5) | |
| MI 15 | OA 7 | |
| MI 16 | OP 78(2), YA 1 “CTR company” |
|
| MI 17(1) | OA 2(2), (3), OA 3(2) | |
| MI 17(1)(a), (2)(a) | OP 81 | |
| MI 17(1)(b), (2)(b) | OP 82 | |
| MI 17(1)(c), (2)(c) | OP 83 | |
| MI 17(1)(d), (2)(d) | OP 86 | |
| MI 17(1)(e), (2)(e) | OP 84(2), (4) | |
| MI 17(1)(f), (2)(f) | OP 85(1), (5) | |
| MI 18(1) | OA 2(2), (3), OA 3(2) | |
| MI 18(1)(a), (2)(a) | OP 87 | |
| MI 18(1)(b), (2)(b) | OP 89 | |
| MI 18(1)(c), (2)(c) | OP 92 | |
| MI 18(1)(d), (2)(d) | OP 93 | |
| MI 18(1)(e), (2)(e), (3), (4) | OP 91 | |
| MI 18(1)(e), (3), (4) | OA 8 | |
| MI 18(1)(f), (2)(f) | OP 94 | |
| MI 18(1)(g), (2)(g) | OP 88(1), (5) | |
| MI 19 | OA 4, OP 2 | |
| MI 19(1), (2) | OP 79 | |
| MI 19(1), (5) | OD 2(2) | |
| MI 19(3), (4) | OP 84(1), (3) | |
| MI 19(5) | OP 90 | |
| MI 20(1) | OP 70, OP 85(2)–(4) | |
| MI 20(2) | OP 61, OP 88(2)–(4) | |
| MI 21 | OP 95 | |
| MI 21(5) | YA 2(1)–(3) | |
| MI 22 | OD 21(6)–(8) | |
| MI 22(1) | OP 80 | |
| MI 22(4) | OP 96 | |
| Subpart MJ | ||
| MJ 1(1) | OA 2(2), (3), OF 1(1), (2), OF 3 | |
| MJ 1(2) | OZ 5 | |
| MJ 2 | OA 3(3), (4) | |
| MJ 3(1) | OA 2(2), (3), OA 3(2), OF 2 | |
| MJ 3(2) | OA 7 | |
| MJ 4 | OZ 5 | |
| MJ 5 | OF 4 | |
| MJ 5(1) | OF 1(3) | |
| MJ 6 | OF 5(2)(b) | |
| MJ 6(1) | OF 1(4) | |
| MJ 7 | OA 7, OZ 6 | |
| MJ 8 | OA 2(5), TAA 104B | |
| Subpart MK | ||
| MK 1 | OK 1 | |
| MK 1(1) | OA 1(5) | |
| MK 2 | OA 3(3), (4) | |
| MK 3 | OK 1 | |
| MK 3(1) | OA 2(2), (3), OA 3(2)–(4) | |
| MK 3(2) | OA 7 | |
| MK 4(1)(a), (2)(a) | OK 2 | |
| MK 4(1)(b), (2)(a) | OK 3 | |
| MK 4(1)(c), (2)(a) | OK 4 | |
| MK 4(1)(d), (2)(b) | OK 5 | |
| MK 4(1)(e), (2)(c) | OK 6 | |
| MK 4(1)(f), (2)(c) | OK 7 | |
| MK 4(1)(g), (2)(d) | OK 9 | |
| MK 4(1)(h), (2)(e) | OK 8 | |
| MK 5(1)(a), (2)(a) | OK 10 | |
| MK 5(1)(b), (2)(b) | OK 11 | |
| MK 5(1)(c), (g), (2)(c) | OK 12 | |
| MK 5(1)(d), (2)(d) | OK 16(4), (5) | |
| MK 5(1)(e), (2)(c) | OK 14 | |
| MK 5(1)(f), (2)(f) | OK 15 | |
| MK 5(1)(h), (2)(g) | OK 17 | |
| MK 5(1)(i), (2)(h) | OK 18 | |
| MK 5(1)(j), (2)(i) | OK 13 | |
| MK 5(3), (4) | OA 8 | |
| MK 6 | OK 19 | |
| MK 7(1) | OA 18, OK 19(2), (3) | |
| MK 7(2)–(4) | OK 20 | |
| MK 7(5) | OK 16(1)–(3) | |
| MK 8(1), (2), (6) | OK 21 | |
| MK 8(3), (4), (6) | OK 22 | |
| MK 8(5) | OK 23 | |
| MK 8(5B) | OK 24 | |
| MK 8(6) | YA 2(1)–(3) | |
| MK 9 | OA 2(5), TAA 104B | |
| Subpart MZ | ||
| MZ 1 | omitted | |
| MZ 2 | omitted | |
| MZ 3 | omitted | |
| MZ 4 | omitted | |
| MZ 5 | omitted | |
| MZ 6 | omitted | |
| MZ 8 | RZ 1 | |
| MZ 9 | RZ 2 | |
| MZ 10 | RZ 3 | |
| MZ 11 | RZ 4 | |
| MZ 12 | RZ 5 | |
| PART N | ||
| Subpart NB | ||
| NB 1 | FM 3 | |
| Subpart NBA | ||
| NBA 1 | RP 2(1), (2), TAA 15C | |
| NBA 2(1)(a)–(c), (2), (3) | TAA 15D | |
| NBA 2(1)(c) | TAA 15F | |
| NBA 2(4) | TAA 15E | |
| NBA 3 | TAA 15J | |
| NBA 4(1)(a) | RP 9 | |
| NBA 4(1)(b)(i), (ii) | RP 10 | |
| NBA 4(1)(b)(iii) | RP 11 | |
| NBA 4(1B) | RP 8 | |
| NBA 4(2), (3) | RP 7 | |
| NBA 4(4) | RP 12 | |
| NBA 5 | RP 16 | |
| NBA 5(1) | RP 14 | |
| NBA 5(1B) | RP 15 | |
| NBA 5(1), (2) | RP 13 | |
| NBA 5(3) | TAA 15K | |
| NBA 5(4) | TAA 15L | |
| NBA 6 | RP 6 | |
| NBA 7 | RA 19, RM 7 | |
| NBA 8 | RP 2(3), TAA 15J(3), (4) | |
| Subpart NBB | ||
| NBB 1 | RP 4 | |
| NBB 2 | TAA 15G | |
| NBB 3 | RP 3, TAA 15C(2) | |
| NBB 3(2) | TAA 15M | |
| NBB 4(1) | TAA 15H | |
| NBB 4(2)–(5) | TAA 15I | |
| NBB 5(1)–(3) | TAA 15M | |
| NBB 5(4), (5) | RP 5 | |
| NBB 6 | RP 4 | |
| NBB 7(1), (2) | TAA 15J(3), (4) | |
| NBB 7(3) | RP 2(3) | |
| Subpart NC | ||
| NC 1(1) | omitted | |
| NC 1(2) | RD 3(1), (5) | |
| NC 2(1) | RA 2, RD 16 | |
| NC 2(2)–(4) | RD 15 | |
| NC 2(5) | RD 17 | |
| NC 3 | YA 1 “pay” |
|
| NC 4 | RD 6 | |
| NC 5 | RD 21 | |
| NC 5(2) | RA 10 | |
| NC 6 | RD 10(1), (2), (4) | |
| NC 6(1A), (3) | RD 9 | |
| NC 6(1C), (1D) | RD 11 | |
| NC 7(1) | TAA 24L | |
| NC 7(2) | RD 18 | |
| NC 7(3) | TAA 24P | |
| NC 8(1) proviso | TAA 24C | |
| NC 8(1), (1AA) | TAA 24B | |
| NC 8(1A) | RD 10(2)(a) | |
| NC 8(2)–(4), (11) | TAA 24I | |
| NC 8(7) | TAA 24H | |
| NC 8(9A) | TAA 24D | |
| NC 8(10) | TAA 24P | |
| NC 8(12) | TAA 24E | |
| NC 8A | TAA 24I | |
| NC 9 | TAA 24H | |
| NC 10 | RD 12 | |
| NC 11 | RD 13 | |
| NC 12 | RD 14 | |
| NC 12A | TAA 24G | |
| NC 13 | RD 11 | |
| NC 14 | TAA 24F | |
| NC 15 | RA 5, RA 15 | |
| NC 15(1) | RD 4(1) | |
| NC 15(1), (2), (2B) | TAA 24J | |
| NC 15(1), (5), (6) | RD 22 | |
| NC 15(3) | TAA 24P | |
| NC 15(4) | RD 2(3) | |
| NC 15(7) | RA 20 | |
| NC 16 | RA 8, RA 10, RD 4(2) | |
| NC 18 | RD 23 | |
| NC 18(1) | RD 24 | |
| NC 19 | RA 9 | |
| NC 20 | RA 22 | |
| NC 20(1) | RA 10 | |
| NC 21 | RA 21 | |
| NC 21(f)–(h) | RD 8 | |
| Subpart ND | ||
| ND 1 | RA 5(1)(b), RA 10 | |
| ND 1(1)–(3) | RD 26 | |
| ND 1(2)(a) | RD 59 | |
| ND 1(2)(b), (4) | RD 58 | |
| ND 1(2)(c), (4), (5) | RD 61 | |
| ND 1(2)(c), (5) | RD 60 | |
| ND 1(6) | TAA 46E | |
| ND 1A(1) | RD 27(1) | |
| ND 1A(1)–(1D) | RD 28 | |
| ND 1A(2)–(6) | RD 29 | |
| ND 1AB | RD 30 | |
| ND 1B(1)–(6) | RD 31 | |
| ND 1B(7) | RD 32 | |
| ND 1C | RD 33 | |
| ND 1D | RD 34 | |
| ND 1DB | RD 35 | |
| ND 1E | RD 36 | |
| ND 1F | RA 21 | |
| ND 1G | RD 34(1), (3) | |
| ND 1H | RD 37 | |
| ND 1I | RD 38 | |
| ND 1IB | RD 39 | |
| ND 1J | RD 40 | |
| ND 1K | RD 41 | |
| ND 1L | RD 27(2), (3) | |
| ND 1M | YA 1 “identical goods” |
|
| ND 1N | RD 42 | |
| ND 1O | RD 43 | |
| ND 1P(1) | YA 1 “cost”, “price” |
|
| ND 1P(2) | RD 44 | |
| ND 1Q | RD 45 | |
| ND 1R | RD 46 | |
| ND 1S | RD 54 | |
| ND 1T | RD 55 | |
| ND 1U | RD 56 | |
| ND 1V | RD 57 | |
| ND 1W(1) | omitted | |
| ND 1W(2) | RA 2, RA 10 | |
| ND 2(1)–(4) | RD 59 | |
| ND 2(2) | RD 58 | |
| ND 2(3) | TAA 46B | |
| ND 2(4) | RD 62(5) | |
| ND 2(5) | omitted | |
| ND 3(1), (1A) | RD 47 | |
| ND 3(2) | RD 48 | |
| ND 3(4)–(7) | RD 49(1), (2) | |
| ND 4 | RD 49(3) | |
| ND 5(1), (2) | RD 51(1)–(2) | |
| ND 5(3)–(6) | RD 50 | |
| ND 5A | RD 52 | |
| ND 6 | RD 53 | |
| ND 7 | RD 51(4), (6) | |
| ND 7A | RD 51(5), (6) | |
| ND 8 | RD 63 | |
| ND 8B | RD 39 | |
| ND 9 | TAA 46B | |
| ND 9(2), (3) | RA 15 | |
| ND 10 | RA 15 | |
| ND 10(1) | RD 59 | |
| ND 10(2)–(5) | TAA 46B | |
| ND 10(4)(a) | RA 19, RM 9 | |
| ND 11 | TAA 46B | |
| ND 12 | TAA 46B | |
| ND 13 | RA 15, RD 61 | |
| ND 13(5), (6) | TAA 46C | |
| ND 13(8) | RA 20 | |
| ND 14 | RA 15, RD 60 | |
| ND 14(2B) | RD 62(5) | |
| ND 14(5), (6) | TAA 46C | |
| ND 14(8) | RA 20 | |
| ND 15 | RD 62(5) | |
| ND 15(7), (8) | RD 60(5), TAA 46D | |
| ND 16 | RD 49(4) | |
| Subpart NE | ||
| NE 1 | RD 64(2) | |
| NE 2 | RD 67 | |
| NE 2(2) | RD 65(2) | |
| NE 2A(1), (2) | RA 8, RD 68 | |
| NE 2A(3) | omitted | |
| NE 2AA | RD 69 | |
| NE 2B | RD 69 | |
| NE 3B | RD 66(7)(d), (8)–(11), (13) | |
| NE 3 | RA 5(1)(c), RD 66(3)–(7), (13) | |
| NE 4 | RA 15 | |
| NE 5 | RA 10, RD 70 | |
| NE 6 | RA 9, RD 71 | |
| NE 6(b), (c) | RD 66(12) | |
| NE 7 | RA 23 | |
| NE 7(2) | RA 2, YA 2(1)–(3) | |
| Subpart NEA | ||
| NEA 1 | RD 72 | |
| Subpart NF | ||
| NF 1(1) | omitted | |
| NF 1(2), (4), (5) | RE 2 | |
| NF 1(2)(b)(ix), (x) | LB 3(3) | |
| NF 2(1)(a) | RE 12 | |
| NF 2(1)(b) | RE 13 | |
| NF 2(1)(c), (2) | RE 14 | |
| NF 2(1)(d) | RE 15 | |
| NF 2(1)(e), (f) | RE 16 | |
| NF 2(1)(g) | RE 17 | |
| NF 2(1A), (1AB) | RE 3 | |
| NF 2(1B) | RE 18 | |
| NF 2(3), (4) | RE 4 | |
| NF 2(5) | RE 10 | |
| NF 2(6) | RF 5 | |
| NF 2(7), (7B) | RE 5, RE 29 | |
| NF 2(8) | RE 6 | |
| NF 2A(1), (3) | RE 19 | |
| NF 2A(2) | omitted | |
| NF 2AA | TAA 15T | |
| NF 2B | RE 11 | |
| NF 2C | omitted | |
| NF 2D(1), (3) | RE 19 | |
| NF 2D(2) | omitted | |
| NF 3 | RA 8, RA 10 | |
| NF 3(1) | RE 8 | |
| NF 3(1), (2) | RE 7 | |
| NF 3(3)–(5) | RE 9 | |
| NF 4 | RA 6, RA 10, RA 15 | |
| NF 4(1), (2) | RE 20 | |
| NF 4(1)–(5), (7), (8) | RE 21 | |
| NF 4(5) | RA 16 | |
| NF 4(6) | RA 17, RE 28 | |
| NF 4(6B) | RA 18 | |
| NF 4(9) | RE 26 | |
| NF 5 | RE 22 | |
| NF 6(1) | RA 11 | |
| NF 6(2)–(4) | RA 12 | |
| NF 7(1) | RA 19 | |
| NF 7(1), (2) | RA 12 | |
| NF 7(1), (2), (5) | RM 8 | |
| NF 8(1) | RE 23 | |
| NF 8(2)–(4) | TAA 24K | |
| NF 8A(1) | RE 24 | |
| NF 8A(2), (3) | TAA 24K | |
| NF 8B | RE 25 | |
| NF 8B(b) | LB 3(2) | |
| NF 9(1) | RE 27 | |
| NF 9(1)–(3) | TAA 32E | |
| NF 9(4), (5) | TAA 32H | |
| NF 9(6), (7), (9)–(11) | TAA 32G | |
| NF 9(8), (10) | TAA 32F | |
| NF 9(12)–(14) | TAA 32I | |
| NF 10 | RE 30 | |
| NF 10(1)(a), (d), (3) | TAA 32J | |
| NF 11(1) | TAA 32K | |
| NF 11(1), (2) | RE 27 | |
| NF 11(2)–(9) | TAA 32L | |
| NF 12 | RA 9 | |
| NF 13 | RA 2, RA 10, YA 2(1)–(3) | |
| Subpart NG | ||
| NG 1(1) | omitted | |
| NG 1(2)–(4) | RF 2 | |
| NG 2(1)(a) | RF 8 | |
| NG 2(1)(b)(i), (ib) | RF 12 | |
| NG 2(1)(ab) | RF 12B | |
| NG 2(1)(b)(iii) | RF 12C | |
| NG 2(1)(b)(ii) | RF 10(5B) | |
| NG 2(1)(c) | RF 7 | |
| NG 2(2) | RF 14 | |
| NG 2(3), (4) | RF 9 | |
| NG 3 | RB 3, RF 2(4) | |
| NG 4 | RF 2(5), (6) | |
| NG 5 | TAA 32M(1) | |
| NG 6 | TAA 32M(2) | |
| NG 7 | TAA 32M(3)–(5) | |
| NG 8(1) | RF 3 | |
| NG 8(2), (3) | RF 4 | |
| NG 9 | RF 10 | |
| NG 9(1)(a) | OD 1(3) | |
| NG 10 | RF 15 | |
| NG 11 | RA 6, RA 15 | |
| NG 11(1)–(3) | RF 13 | |
| NG 11(4) | RA 16 | |
| NG 11(4B) | RA 18 | |
| NG 12 | RA 8, RA 10 | |
| NG 13 | RA 10, RF 6 | |
| NG 14 | RF 11 | |
| NG 15 | RA 9 | |
| NG 16 | RA 19 | |
| NG 16(1), (1A) | RM 8 | |
| NG 16(5) | TAA 165B | |
| NG 16A(1) | RA 11 | |
| NG 16A(2), (3) | RA 12 | |
| NG 17(1) | RA 23 | |
| NG 17(2) | RA 2, YA 2(1)–(3) | |
| Subpart NH | ||
| NH 1(1) | RG 3 | |
| NH 1(2) | RG 2 | |
| NH 2(1) | RG 4 | |
| NH 2(2), (3) | RG 5 | |
| NH 2(4) | TAA 32N | |
| NH 3 | RA 6, RA 15 | |
| NH 3(1) | RG 3 | |
| NH 3(2) | IA 3(2)(b) | |
| NH 3(2)–(4) | RG 6 | |
| NH 3(6) | TAA 32N | |
| NH 3(7) | RA 2, RM 6, YA 2(1)–(3) | |
| NH 4 | RA 19 | |
| NH 4(1) | RM 3 | |
| NH 4(2), (3) | RM 18 | |
| NH 4(4)(a) | RM 19 | |
| NH 4(4)(b) | RM 20 | |
| NH 4(5)(b), (c) | TAA 71B | |
| NH 4(5), (6) | IA 3(2)(c), RM 21 | |
| NH 4(8) | RA 20 | |
| NH 4(9) | FM 30(6) | |
| NH 5(1), (2) | FM 25 | |
| NH 5(3), (9) | FM 24 | |
| NH 5(4) | FM 26 | |
| NH 5(5), (6), (8) | FM 27 | |
| NH 5(6), (7) | IA 3(2)(c) | |
| NH 5(7) | FM 28 | |
| NH 6(1), (2), (5), (7) | FM 30(1)–(5), (7) | |
| NH 6(6) | FM 29 | |
| NH 7 | RG 7 | |
| Subpart NZ | ||
| NZ 1 | omitted | |
| PART O | ||
| Subpart OB | ||
| OB 1 | YA 1 | |
OB 1 “absentee” |
HD 18(2) | |
OB 1 “beneficiary income” |
HC 5, HC 6(1)–(3) | |
OB 1 “category A income” |
HR 3(1), (2), (7) | |
OB 1 “category B income” |
HR 3(3) | |
OB 1 “complying fund rules” |
RD 66 | |
OB 1 “consideration” |
FA 7, FA 13 | |
OB 1 “consolidation rules” |
FM 2(2) | |
OB 1 “corpus” |
HC 4 | |
OB 1 “current value” |
HR 3(4) | |
OB 1 “designated investment fund” |
HR 3(6) | |
OB 1 “distribution” |
HC 14 | |
OB 1 “dividend withholding payment rules” |
RG 1 | |
OB 1 “DWP reference period” |
OC 35 | |
OB 1 “effective interest” |
HA 43 | |
OB 1 “eligible company” |
FM 31(1) | |
OB 1 “eligible period” |
MC 8 | |
OB 1 “employer’s superannuation contribution” |
RD 65(1) | |
OB 1 “extra pay” |
RD 7 | |
OB 1 “FBT rules” |
RD 25 | |
OB 1 “foreign company” |
HA 6(2) | |
OB 1 “foreign trust” |
HC 10(2)–(4), HC 11 | |
OB 1 “full time earner” |
MA 7 | |
OB 1 “fully conduit tax relief credited” |
RF 9(6), (7) | |
OB 1 “group investment fund” |
HR 3(4) | |
OB 1 “imputation rules” |
FN 2 | |
OB 1 “lessee’s acquisition cost” |
FA 7, FA 13 | |
OB 1 “lessee’s outstanding balance” |
FA 15 | |
OB 1 “lessor’s disposition value” |
FA 7, FA 13 | |
OB 1 “lessor’s outstanding balance” |
FA 15 | |
OB 1 “Maori authority” |
HF 1 | |
OB 1 “Maori authority rules” |
HF 1 | |
OB 1 “maximum deficit debit” |
OC 36 | |
OB 1 “member credit contributions” |
MK 3(1) | |
OB 1 “member credit year” |
MK 1(2), MK 4, MK 8 | |
OB 1 “net balance due” |
FA 15 | |
OB 1 “non-qualifying trust” |
HC 12 | |
OB 1 “NRWT rules” |
RF 1 | |
OB 1 “PAYE rules” |
RD 2(1), (2) | |
OB 1 “policyholder DWP ratio” |
OC 37 | |
OB 1 “principal caregiver” |
MC 10 | |
OB 1 “provisional tax rules” |
RC 2, RC 3 | |
OB 1 “qualifying amalgamation” |
FO 3 | |
OB 1 “qualifying person”(a)(i) |
MC 3 | |
OB 1 “qualifying person”(a)(ii) |
MC 4 | |
OB 1 “qualifying person”(a)(iii) |
MC 5 | |
OB 1 “qualifying trust” |
HC 10(1) | |
OB 1 “reduced deficit debit” |
OC 38 | |
OB 1 “relative” |
YB 9–YB 12 | |
OB 1 “resident imputation subgroup” |
FN 8 | |
OB 1 “RWT rules” |
RE 1 | |
OB 1 “salary or wages” |
RD 5 | |
OB 1 “settlor” |
HC 27, HC 28 | |
OB 1 “shareholder DWP ratio” |
OC 39 | |
OB 1 “specified period” |
MC 11 | |
OB 1 “specified superannuation contribution” |
RD 65(1), (2) | |
OB 1 “SSCWT rules” |
RD 64 | |
OB 1 “taxable distribution” |
HC 15 | |
OB 1 “trans-Tasman imputation group” |
FN 8 | |
OB 1 “trustee income” |
HC 5, HC 7(1) | |
| OB 2 | RD 3(1)–(4) | |
| OB 3(1) | HA 2 | |
| OB 3(1)(a), (b), (g) | HA 6(2) | |
| OB 3(1)(c), (3) | HA 7 | |
| OB 3(1)(d) | HA 9(1) | |
| OB 3(1)(f) | HA 5 | |
| OB 3(3A) | HA 11(5) | |
| OB 3(4) | HA 9(2) | |
| OB 3A | YA 1 “charitable purpose” |
|
| OB 6 | YA 2 | |
| OB 6(1)(a), (d), (i) | omitted | |
| OB 6(1)(b), (c) | YA 2(4) | |
| OB 6(1)(e) | YA 2(5) | |
| OB 6(1)(f) | YA 2(6) | |
| OB 6(2), (3) | YA 3 | |
| Subpart OC | ||
| OC 1(1) | omitted | |
| OC 1(2) | HR 5 | |
| OC 1(2)–(6) | HR 6 | |
| OC 1(6) | HR 7 | |
| OC 3(a) | YA 1 “company”(e) |
|
| OC 3(b) | YA 1 “business”(b)(i) |
|
| OC 3(c) | CV 5 | |
| OC 3(d) | omitted | |
| OC 4 | TAA 225AA | |
| Subpart OD | ||
| OD 1 | YC 1 | |
| OD 2 | omitted | |
| OD 3(1), (2) | YC 2 | |
| OD 3(3)(a) | YC 5 | |
| OD 3(3)(c) | YC 6 | |
| OD 3(3)(d) | YC 4(1)–(3) | |
| OD 4(1), (2) | YC 3 | |
| OD 4(3)(a) | YC 5 | |
| OD 4(3)(c) | YC 6 | |
| OD 4(3)(d), (4) | YC 4(4)–(8) | |
| OD 5(1) | YC 7 | |
| OD 5(2) | YC 8 | |
| OD 5(3), (4) | YC 9 | |
| OD 5(5) | YC 10 | |
| OD 5(5A)–(5C) | YC 12 | |
| OD 5(6) | YC 11 | |
| OD 5(6A)–(6F) | YC 13 | |
| OD 5(7) | YC 14 | |
| OD 5(8) | YC 15 | |
| OD 5(9) | YC 16 | |
| OD 5A | YC 17 | |
| OD 5AA | YC 18 | |
| OD 5B | YC 19 | |
| OD 6 | YC 20 | |
| OD 7(1)(a), (2), (3) | YB 2 | |
| OD 7(1)(b), (2) | YB 5 | |
| OD 7(1)(c) | YB 9–YB 12 | |
| OD 7(1)(d)(i) | YB 16 | |
| OD 7(1)(d)(ii) | YB 17 | |
| OD 8(1), (3), (4) | YB 20 | |
| OD 8(1)(a), (2), (3)(a)(i), (3A), (4)(a)(i), (6) | YB 2 | |
| OD 8(1)(b), (2)(b), (c) | YB 8 | |
| OD 8(1)(c), (3)(d), (4)(c) | YB 9–YB 12 | |
| OD 8(1)(d), (3)(e), (4)(d) | YB 16 | |
| OD 8(1)(e), (3)(f), (4)(e) | YB 17 | |
| OD 8(1)(f), (3)(h) | YB 14 | |
| OD 8(1)(g), (3)(g) | YB 13 | |
| OD 8(1)(h) | YB 19 | |
| OD 8(3)(a)(ii), (3A) | YB 3 | |
| OD 8(3)(b) | YB 7 | |
| OD 8(3)(c), (3A) | YB 4 | |
| OD 8(3)(i) | YB 15 | |
| OD 8(3)(j) | YB 18 | |
| OD 8(4)(b) | YB 6 | |
| OD 8(4)(b)(i) | YB 5 | |
| OD 9 | YB 21 | |
| Subpart OE | ||
| OE 1 | YD 1 | |
| OE 2(1), (1B) | YD 2(1), (3) | |
| OE 2(2)–(6) | YD 3 | |
| OE 4(1) | YD 4 | |
| OE 4(1A) | YZ 1 | |
| OE 5 | omitted | |
| OE 7(1), (2) | YD 10 | |
| OE 7(3)–(5) | YD 11 | |
| OE 8 | YD 9 | |
| Subpart OF | ||
| OF 1 | YE 1 | |
| OF 2(1) | HC 6(3), (4) | |
| PART Y | ||
| Subpart YA | ||
| YA 1 | ZA 1 | |
| YA 2 | ZA 2 | |
| YA 3 | ZA 3 | |
| YA 4 | ZA 4 | |
| YA 5 | ZA 5 | |
| YA 6 | ZA 6 | |
| Schedules | ||
| Schedule 1 | schedule 1 | |
| Schedule 2 part A | schedule 5 | |
| Schedule 2 part B | schedule 1 | |
| Schedule 3 | schedule 24 | |
| Schedule 4 | schedule 25 | |
| Schedule 5 | schedule 26 | |
| Schedule 6 | schedule 27 | |
| Schedule 6B | schedule 19 | |
| Schedule 7 | schedule 20 | |
| Schedule 8 | schedule 17 | |
| Schedule 9 | schedule 18 | |
| Schedule 10 | schedule 10 | |
| Schedule 11 | schedule 12 | |
| Schedule 11B | schedule 11 | |
| Schedule 12 | schedule 31 | |
| Schedule 13 | schedule 3 | |
| Schedule 14 | schedule 1 | |
| Schedule 15 | schedule 37 | |
| Schedule 16 | schedule 13 | |
| Schedule 17 | schedule 14 | |
| Schedule 18 | schedule 36 | |
| Schedule 19 | schedule 2 | |
| Schedule 19, appendix | omitted | |
| Schedule 20 | schedule 48 | |
| Schedule 21 | schedule 49 | |
| Schedule 22 | schedule 50 | |
| Schedule 22A | schedule 51 | |
| Schedule 23 | schedule 52 | |
| Other legislation and regulations | ||
| Income Tax Amendment Act (No 5) 1988, s 9 | HC 1(2)(d) | |
| Income Tax (Withholding Payments) Regulations 1979, regs 2, 4, 6–8 | RD 8 | |
| Income Tax (Withholding Payments) Regulations 1979, reg 3 | RD 10(3) | |
| Income Tax (Withholding Payments) Regulations 1979, reg 5 | TAA 24M | |
| Income Tax (Withholding Payments) Regulations 1979, reg 5(3) | RD 24 | |
| Income Tax (Withholding Payments) Regulations 1979, reg 6A | TAA 24N | |
| Income Tax (Withholding Payments) Regulations 1979, regs 10, 11 | RD 19 | |
| Income Tax (Withholding Payments) Regulations 1979, reg 12 | RD 20 | |
| Income Tax (Withholding Payments) Regulations 1979, reg 12A | TAA 24O | |
| Income Tax (Withholding Payments) Regulations 1979, schedule | schedule 4 |
Schedule 52 part A: amended, on 1 April 2008, by section 593(1)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part A: amended, on 1 April 2008, by section 593(1)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part A: amended, on 1 April 2008, by section 593(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part A: amended, on 1 April 2008, by section 593(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part A: amended, on 1 April 2008, by section 593(4)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part A: amended, on 1 April 2008, by section 593(4)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part A: amended, on 1 April 2008, by section 593(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part A: amended, on 1 April 2008, by section 593(6) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part A: amended, on 1 April 2008, by section 593(7) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part A: amended, on 1 April 2008, by section 593(8) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part A: amended, on 1 April 2008, by section 593(9) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part A: amended, on 1 April 2008, by section 593(10)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part A: amended, on 1 April 2008, by section 593(10)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part A: amended, on 1 April 2008, by section 593(10)(c) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part A: amended, on 1 April 2008, by section 593(10)(d) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part A: amended, on 1 April 2008, by section 593(11) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part A: amended, on 1 April 2008, by section 593(12) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part A: amended, on 1 April 2008, by section 593(13) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Part B Income Tax Act 2007: corresponding provisions in Income Tax Act 2004 and other legislation or regulation
| Provision in Income Tax Act 2007 | Corresponding provision in Income Tax Act 2004 (unless otherwise stated) | |
|---|---|---|
| A 1 | A 1 | |
| A 2 | A 2 | |
| PART A | ||
| AA 1 | AA 1 | |
| AA 2 | AA 2 | |
| AA 3(1) | AA 3(2) | |
| AA 3(2) | new | |
| AA 4 | new | |
| PART B | ||
| Subpart BA | ||
| BA 1 | BA 1 | |
| Subpart BB | ||
| BB 1 | BB 1 | |
| BB 2 | BB 2 | |
| BB 3 | BB 3 | |
| Subpart BC | ||
| BC 1 | BC 1 | |
| BC 2 | BC 2 | |
| BC 3 | BC 3 | |
| BC 4 | BC 4 | |
| BC 5 | BC 5 | |
| BC 6 | BC 6(1), (5) | |
| BC 7 | BC 7 | |
| BC 8 | BC 9 | |
| Subpart BD | ||
| BD 1 | BD 1 | |
| BD 2 | BD 2 | |
| BD 3 | BD 3 | |
| BD 4 | BD 4 | |
| Subpart BE | ||
| BE 1 | BE 1 | |
| Subpart BF | ||
| BF 1 | BF 1 | |
| Subpart BG | ||
| BG 1 | BG 1 | |
| Subpart BH | ||
| BH 1 | BH 1 | |
| PART C | ||
| Subpart CA | ||
| CA 1 | CA 1 | |
| CA 2 | CA 2 | |
| Subpart CB | ||
| CB 1 | CB 1 | |
| CB 2 | FB 3 | |
| CB 3 | CB 2 | |
| CB 4 | CB 3 | |
| CB 5 | CB 4 | |
| CB 6 | CB 5, OB 1 “land”(a)(i) |
|
| CB 7 | CB 6 | |
| CB 8 | CB 6B | |
| CB 9 | CB 7 | |
| CB 10 | CB 8 | |
| CB 11 | CB 9 | |
| CB 12 | CB 10 | |
| CB 13 | CB 11 | |
| CB 14 | CB 12 | |
| CB 15 | CB 13 | |
| CB 16 | CB 14 | |
| CB 17 | CB 15 | |
| CB 18 | CB 16 | |
| CB 19 | CB 17 | |
| CB 20 | CB 18 | |
| CB 21 | CB 19 | |
| CB 22 | CB 20 | |
| CB 23 | CB 21 | |
| CB 24 | CB 22 | |
| CB 25 | CB 23 | |
| CB 26 | CB 4B | |
| CB 27 | CB 24 | |
| CB 28 | CB 24B | |
| CB 29 | CB 25 | |
| CB 30 | CB 26 | |
| CB 31 | CB 27 | |
| CB 32 | CB 28 | |
| CB 33 | HF 1(1) | |
| CB 34 | HF 1(3)(c), (5), (6) | |
| Subpart CC | ||
| CC 1 | CC 1 | |
| CC 2 | CC 2 | |
| CC 3 | CC 3 | |
| CC 4 | CC 4 | |
| CC 5 | CC 5 | |
| CC 6 | CC 6 | |
| CC 7 | CC 7 | |
| CC 8 | CC 8 | |
| CC 9 | CC 9 | |
| CC 10 | CC 10 | |
| CC 11 | FC 8E | |
| CC 12 | FC 8D(2) | |
| CC 13 | FC 10(5)(d)–(f) | |
| Subpart CD | ||
| CD 1 | CD 1 | |
| CD 2 | CD 1B | |
| CD 3 | CD 2 | |
| CD 4 | CD 3 | |
| CD 5 | CD 4 | |
| CD 6 | CD 5 | |
| CD 7 | CD 6 | |
| CD 8 | CD 7 | |
| CD 9 | CD 7B | |
| CD 10 | CD 7C | |
| CD 11 | GB 1(3), GD 3, GD 5 | |
| CD 12 | HH 1(9) | |
| CD 13 | CD 8 | |
| CD 14 | FCB 2(b) | |
| CD 15 | CD 9 | |
| CD 16 | CD 10 | |
| CD 17 | CD 10B | |
| CD 18 | CD 10C | |
| CD 19 | CD 11 | |
| CD 20 | CD 12 | |
| CD 21 | CD 13 | |
| CD 22 | CD 14 | |
| CD 23 | CD 15 | |
| CD 24 | CD 16 | |
| CD 25 | CD 17 | |
| CD 26 | CD 18 | |
| CD 27 | CD 19 | |
| CD 28 | CD 20 | |
| CD 29 | CD 21 | |
| CD 30 | CD 21B | |
| CD 31 | CD 22 | |
| CD 32 | CD 23 | |
| CD 33 | CD 24 | |
| CD 34 | CD 24B | |
| CD 35 | CD 25 | |
| CD 36 | CD 26 | |
| CD 37 | HI 4(2) | |
| CD 38 | CD 27 | |
| CD 39 | CD 28 | |
| CD 40 | CD 29 | |
| CD 41 | CD 30 | |
| CD 42 | CD 31 | |
| CD 43 | CD 32 | |
| CD 44 | CD 33 | |
| CD 45 | CD 34 | |
| CD 46 | CD 35 | |
| CD 47 | CD 36 | |
| CD 48 | CD 37 | |
| CD 49 | CD 38 | |
| CD 50 | CD 39 | |
| CD 51 | CD 40 | |
| CD 52 | CD 41 | |
| CD 53 | CD 42 | |
| CD 54 | CD 43 | |
| Subpart CE | ||
| CE 1 | CE 1 | |
| CE 2 | CE 2 | |
| CE 3 | CE 3 | |
| CE 4 | CE 4 | |
| CE 5 | CE 5 | |
| CE 6 | CE 6 | |
| CE 7 | CE 7 | |
| CE 8 | CE 8 | |
| CE 9 | CE 9 | |
| CE 10 | CE 10 | |
| CE 11 | CE 11 | |
| CE 12 | CE 12 | |
| Subpart CF | ||
| CF 1 | CF 1 | |
| CF 2 | CF 2 | |
| Subpart CG | ||
| CG 1 | CG 1 | |
| CG 2 | CG 2 | |
| CG 3 | CG 3 | |
| CG 4 | CG 4 | |
| CG 5 | CG 5 | |
| CG 6 | CG 6 | |
| CG 7 | FC 5(1) | |
| Subpart CH | ||
| CH 1 | CH 1 | |
| CH 2 | CH 2 | |
| CH 3 | CH 3 | |
| CH 4 | CH 4 | |
| CH 5 | CH 5 | |
| CH 6 | FC 8H(2), FC 8I(3)(a) | |
| CH 7 | new | |
| CH 8 | new | |
| CH 9 | FG 8(1) | |
| CH 10 | FG 8B(1) | |
| Subpart CP | ||
| CP 1 | CP 1 | |
| Subpart CQ | ||
| CQ 1 | CQ 1 | |
| CQ 2 | CQ 2 | |
| CQ 3 | CQ 3 | |
| CQ 4 | CQ 4 | |
| CQ 5 | CQ 5 | |
| CQ 6 | CQ 6 | |
| Subpart CR | ||
| CR 1 | CR 1 | |
| CR 2 | CR 2 | |
| CR 3 | FC 13, FC 14(2) | |
| Subpart CS | ||
| CS 1 | CS 1 | |
| CS 2 | CS 2 | |
| CS 3 | CS 3 | |
| CS 4 | CS 4 | |
| CS 5 | CS 5 | |
| CS 6 | CS 6 | |
| CS 7 | CS 7 | |
| CS 8 | CS 8 | |
| CS 9 | CS 9 | |
| CS 10 | CS 10 | |
| CS 11 | CS 11 | |
| CS 12 | CS 12 | |
| CS 13 | CS 13 | |
| CS 14 | CS 14 | |
| CS 15 | CS 15 | |
| CS 16 | CS 16 | |
| CS 17 | CS 17 | |
| CS 18 | GD 6(1), (2) | |
| Subpart CT | ||
| CT 1 | CT 1 | |
| CT 2 | CT 2 | |
| CT 3 | CT 3 | |
| CT 4 | CT 4 | |
| CT 5 | CT 5 | |
| CT 6 | CT 6 | |
| CT 7 | CT 7 | |
| Subpart CU | ||
| CU 1 | CU 1 | |
| CU 2 | CU 2 | |
| CU 3 | CU 3 | |
| CU 4 | CU 4 | |
| CU 5 | CU 5 | |
| CU 6 | CU 6 | |
| CU 7 | CU 7 | |
| CU 8 | CU 8 | |
| CU 9 | CU 9 | |
| CU 10 | CU 10 | |
| CU 11 | CU 11 | |
| CU 12 | CU 12 | |
| CU 13 | CU 13 | |
| CU 14 | CU 14 | |
| CU 15 | CU 15 | |
| CU 16 | CU 16 | |
| CU 17 | CU 17 | |
| CU 18 | CU 18 | |
| CU 19 | CU 19 | |
| CU 20 | CU 20 | |
| CU 21 | CU 21 | |
| CU 22 | CU 22 | |
| CU 23 | CU 23 | |
| CU 24 | CU 24 | |
| CU 25 | CU 25 | |
| CU 26 | CU 26 | |
| CU 27 | CU 27 | |
| CU 28 | CU 28 | |
| CU 29 | CU 29 | |
| Subpart CV | ||
| CV 1 | CV 1 | |
| CV 2 | HB 2(1)(e) | |
| CV 3 | FD 10(8) | |
| CV 4 | FE 4(b) | |
| CV 5 | OC 3(c) | |
| CV 6 | CV 2 | |
| CV 7 | CV 3 | |
| CV 8 | CV 4 | |
| CV 9 | LE 3(6), (8) | |
| CV 10 | FH 8(3) | |
| CV 11 | HI 4(3), HI 5(2), (3), HI 7 | |
| CV 12 | HH 8 | |
| CV 13 | HH 1(7), HH 3(1) | |
| CV 14 | HH 3(5A) | |
| CV 15 | HH 3(3) | |
| CV 16 | FC 18, FC 19 | |
| CV 17 | FC 21(1), (2), (4) | |
| Subpart CW | ||
| CW 1 | CW 1 | |
| CW 2 | CW 2 | |
| CW 3 | CW 3 | |
| CW 4 | CW 4 | |
| CW 5 | CW 5 | |
| CW 6 | CW 6 | |
| CW 7 | CW 7 | |
| CW 8 | CW 8 | |
| CW 9 | CW 9 | |
| CW 10 | CW 10 | |
| CW 11 | CW 11 | |
| CW 12 | CW 11B | |
| CW 13 | CW 11C | |
| CW 14 | HG 10(a) | |
| CW 15 | HG 13(1)(a), (1A) | |
| CW 16 | CW 12 | |
| CW 17 | CW 13 | |
| CW 18 | CW 14 | |
| CW 19 | CW 15 | |
| CW 20 | CW 16 | |
| CW 21 | CW 17 | |
| CW 22 | CW 18 | |
| CW 23 | CW 19 | |
| CW 24 | CW 20 | |
| CW 25 | CW 21 | |
| CW 26 | CW 22 | |
| CW 27 | CW 22B | |
| CW 28 | CW 23 | |
| CW 29 | CW 23B | |
| CW 30 | CW 24 | |
| CW 31 | CW 25 | |
| CW 32 | CW 26 | |
| CW 33 | CW 27 | |
| CW 34 | CW 28 | |
| CW 35 | CW 28B | |
| CW 36 | CW 29 | |
| CW 37 | CW 30 | |
| CW 38 | CW 31 | |
| CW 39 | CW 32 | |
| CW 40 | CW 33 | |
| CW 41 | CW 34 | |
| CW 42 | CW 35 | |
| CW 43 | CW 36 | |
| CW 44 | CW 37 | |
| CW 45 | CW 38 | |
| CW 46 | CW 39 | |
| CW 47 | CW 40 | |
| CW 48 | CW 40B | |
| CW 49 | CW 41 | |
| CW 50 | CW 42 | |
| CW 51 | CW 43 | |
| CW 52 | CW 44 | |
| CW 53 | HH 3(5) | |
| CW 54 | HH 4(3B) | |
| CW 55 | HI 5(1) | |
| CW 56 | CW 45 | |
| CW 57 | CW 45B | |
| CW 58 | CW 46 | |
| CW 59 | CW 47 | |
| CW 60 | CW 48 | |
| CW 61 | CW 49 | |
| CW 62 | CW 49B | |
| CW 63 | GB 1(1)–(2C), GD 3(1), (2) | |
| CW 64 | CW 50 | |
| Subpart CX | ||
| CX 1 | CX 1 | |
| CX 2 | CX 2 | |
| CX 3 | CX 3 | |
| CX 4 | CX 4 | |
| CX 5 | CX 5 | |
| CX 6 | CX 6 | |
| CX 7 | CX 6B | |
| CX 8 | CX 7 | |
| CX 9 | CX 8 | |
| CX 10 | CX 9 | |
| CX 11 | CX 10 | |
| CX 12 | CX 11 | |
| CX 13 | CX 12 | |
| CX 14 | CX 13 | |
| CX 15 | CX 14 | |
| CX 16 | CX 15 | |
| CX 17 | CX 16 | |
| CX 18 | GC 15(3), (4) | |
| CX 19 | CX 17 | |
| CX 20 | CX 18 | |
| CX 21 | CX 18B | |
| CX 22 | CX 19 | |
| CX 23 | CX 20 | |
| CX 24 | CX 20B | |
| CX 25 | CX 21 | |
| CX 26 | CX 22 | |
| CX 27 | CX 23 | |
| CX 28 | CX 24 | |
| CX 29 | CX 25 | |
| CX 30 | CX 26 | |
| CX 31 | CX 26B | |
| CX 32 | CX 27 | |
| CX 33 | CX 27B | |
| CX 34 | CX 28 | |
| CX 35 | CX 29 | |
| CX 36 | CX 30 | |
| CX 37 | CX 31 | |
| CX 38 | CX 32 | |
| CX 39 | CX 33 | |
| CX 40 | CX 34 | |
| CX 41 | CX 35 | |
| CX 42 | CX 36 | |
| CX 43 | CX 37 | |
| CX 44 | CX 38 | |
| CX 45 | CX 39 | |
| CX 46 | CX 40 | |
| CX 47 | CX 41 | |
| CX 48 | CX 41B | |
| CX 49 | CX 42 | |
| CX 50 | CX 1B | |
| CX 51 | CX 43 | |
| CX 52 | CX 43B | |
| CX 53 | CX 44 | |
| CX 54 | CX 44B | |
| CX 55 | CX 44C | |
| CX 56 | CX 44D | |
| CX 57 | CX 44E | |
| CX 58 | HH 3A–HH 3F | |
| CX 59 | HH 3(4) | |
| CX 60 | HB 2(1)(a) | |
| CX 61 | GB (1)–(2C), GD 3(1), (2) | |
| Subpart CZ | ||
| CZ 1 | CZ 1 | |
| CZ 2 | CZ 2 | |
| CZ 3 | CZ 3 | |
| CZ 4 | CZ 4 | |
| CZ 5 | CZ 5 | |
| CZ 6 | CZ 6 | |
| CZ 7 | CZ 7 | |
| CZ 8 | CZ 8 | |
| CZ 9 | CZ 9 | |
| CZ 10 | CZ 10 | |
| CZ 11 | CZ 11 | |
| CZ 12 | CZ 12 | |
| CZ 13 | CZ 13 | |
| CZ 14 | CZ 14 | |
| CZ 15 | CZ 15 | |
| CZ 16 | CZ 16 | |
| CZ 17 | CZ 17 | |
| CZ 18 | CZ 18 | |
| CZ 19 | CZ 19 | |
| CZ 20 | FC 6(7), (8) | |
| CZ 21 | GD 6(3) | |
| CZ 22 | CZ 20 | |
| PART D | ||
| Subpart DA | ||
| DA 1 | DA 1 | |
| DA 2 | DA 2 | |
| DA 3 | DA 3 | |
| DA 4 | DA 4 | |
| Subpart DB | ||
| DB 1 | DB 1 | |
| DB 2 | DB 2 | |
| DB 3 | DB 3 | |
| DB 4 | DB 4 | |
| DB 5 | DB 5 | |
| DB 6 | DB 6 | |
| DB 7 | DB 7 | |
| DB 8 | DB 8 | |
| DB 9 | HG 9(3)–(5) | |
| DB 10 | FC 1(1), FC 2(2) | |
| DB 11 | DB 9 | |
| DB 12 | DB 9B | |
| DB 13 | DB 10 | |
| DB 14 | DB 11 | |
| DB 15 | DB 12 | |
| DB 16 | DB 12B | |
| DB 17 | DB 12C | |
| DB 18 | DB 13 | |
| DB 19 | DB 13B | |
| DB 20 | DB 14 | |
| DB 21 | DB 15 | |
| DB 22 | DB 16 | |
| DB 23 | DB 17 | |
| DB 24 | DB 18 | |
| DB 25 | FC 4(f)(iv) | |
| DB 26 | DB 19 | |
| DB 27 | DB 20 | |
| DB 28 | DB 21 | |
| DB 29 | FB 4A | |
| DB 30 | DB 22 | |
| DB 31 | DB 23 | |
| DB 32 | DB 24 | |
| DB 33 | DB 25 | |
| DB 34 | DB 26 | |
| DB 35 | DB 27 | |
| DB 36 | DB 28 | |
| DB 37 | DB 28B | |
| DB 38 | DB 29 | |
| DB 39 | DB 30 | |
| DB 40 | DB 31 | |
| DB 41 | DB 32 | |
| DB 42 | DB 33 | |
| DB 43 | DB 34 | |
| DB 44 | DB 35 | |
| DB 45 | DB 36 | |
| DB 46 | DB 37 | |
| DB 47 | DB 38 | |
| DB 48 | DB 39 | |
| DB 49 | DB 40 | |
| DB 50 | DB 41 | |
| DB 51 | DB 42 | |
| DB 52 | DB 43 | |
| DB 53 | DB 43B | |
| DB 54 | DB 43C | |
| DB 55 | DB 44 | |
| DB 56 | DB 45 | |
| DB 57 | GD 4 | |
| DB 58 | GB 1(1)–(2C), GC 11A, GC 31, GD 3(1), (2), GD 5, GD 12, GD 12A | |
| DB 59 | GD 7, GD 10 | |
| Subpart DC | ||
| DC 1 | DC 1 | |
| DC 2 | DC 2 | |
| DC 3 | DC 3 | |
| DC 4 | DC 4 | |
| DC 5 | GD 4 | |
| DC 6 | DC 5 | |
| DC 7 | DC 6 | |
| DC 8 | DC 7 | |
| DC 9 | DC 8 | |
| DC 10 | DC 9 | |
| DC 11 | DC 10 | |
| DC 12 | DC 11 | |
| DC 13 | DC 12 | |
| DC 14 | DC 13 | |
| DC 15 | DC 14 | |
| Subpart DD | ||
| DD 1 | DD 1 | |
| DD 2 | DD 2 | |
| DD 3 | DD 3 | |
| DD 4 | DD 4 | |
| DD 5 | DD 5 | |
| DD 6 | DD 6 | |
| DD 7 | DD 7 | |
| DD 8 | DD 8 | |
| DD 9 | DD 9 | |
| DD 10 | DD 10 | |
| DD 11 | DD 11 | |
| Subpart DE | ||
| DE 1 | DE 1 | |
| DE 2 | DE 2 | |
| DE 3 | DE 3 | |
| DE 4 | DE 4 | |
| DE 5 | DE 5 | |
| DE 6 | DE 6 | |
| DE 7 | DE 7 | |
| DE 8 | DE 8 | |
| DE 9 | DE 9 | |
| DE 10 | DE 10 | |
| DE 11 | DE 11 | |
| DE 12 | DE 12 | |
| Subpart DF | ||
| DF 1 | DF 1 | |
| DF 2 | DF 2 | |
| DF 3 | DF 3 | |
| DF 4 | DF 4 | |
| Subpart DN | ||
| DN 1 | DN 1 | |
| DN 2 | DN 2 | |
| DN 3 | DN 3 | |
| DN 4 | DN 4 | |
| DN 5 | DN 5 | |
| DN 6 | DN 6 | |
| DN 7 | DN 7 | |
| DN 8 | DN 9 | |
| Subpart DO | ||
| DO 1 | DO 1 | |
| DO 2 | DO 2 | |
| DO 3 | DO 3 | |
| DO 4 | DO 4 | |
| DO 5 | DO 4B | |
| DO 6 | DO 4C | |
| DO 7 | DO 4D | |
| DO 8 | DO 4E “planting”, “plot” |
|
| DO 9 | DO 4E “replaced area fraction” |
|
| DO 10 | DO 5 | |
| DO 11 | DO 5B | |
| DO 12 | DO 6 | |
| DO 13 | DO 7 | |
| Subpart DP | ||
| DP 1 | DP 1 | |
| DP 2 | DP 2 | |
| DP 3 | DP 3 | |
| DP 4 | DP 3B | |
| DP 5 | DP 4 | |
| DP 6 | DP 5 | |
| DP 7 | DP 6 | |
| DP 8 | DP 7 | |
| DP 9 | DP 8 | |
| DP 10 | DP 9, GD 15 | |
| DP 11 | DP 10 | |
| Subpart DQ | ||
| DQ 1 | DQ 1 | |
| DQ 2 | DQ 2 | |
| DQ 3 | DQ 3 | |
| DQ 4 | DQ 4 | |
| Subpart DR | ||
| DR 1 | DR 1 | |
| DR 2 | DR 2 | |
| DR 3 | DR 3 | |
| Subpart DS | ||
| DS 1 | DS 1 | |
| DS 2 | DS 2 | |
| DS 3 | DS 3 | |
| DS 4 | DS 4 | |
| Subpart DT | ||
| DT 1 | DT 1 | |
| DT 2 | DT 2 | |
| DT 3 | DT 3 | |
| DT 4 | DT 4 | |
| DT 5 | DT 5 | |
| DT 6 | DT 6 | |
| DT 7 | DT 7 | |
| DT 8 | DT 8 | |
| DT 9 | DT 9 | |
| DT 10 | DT 10 | |
| DT 11 | DT 11 | |
| DT 12 | DT 12 | |
| DT 13 | DT 13 | |
| DT 14 | DT 14 | |
| DT 15 | DT 15 | |
| DT 16 | DT 16 | |
| DT 17 | DT 17 | |
| DT 18 | DT 18 | |
| DT 19 | DT 19 | |
| DT 20 | DT 20 | |
| Subpart DU | ||
| DU 1 | DU 1 | |
| DU 2 | DU 2 | |
| DU 3 | DU 3 | |
| DU 4 | DU 4 | |
| DU 5 | DU 5 | |
| DU 6 | DU 6 | |
| DU 7 | DU 7 | |
| DU 8 | DU 8 | |
| DU 9 | DU 9 | |
| DU 10 | DU 10 | |
| DU 11 | DU 11 | |
| DU 12 | DU 12 | |
| Subpart DV | ||
| DV 1 | DV 1 | |
| DV 2 | DV 2 | |
| DV 3 | DV 3 | |
| DV 4 | DV 4 | |
| DV 5 | DV 5 | |
| DV 6 | DV 6 | |
| DV 7 | DV 7 | |
| DV 8 | DV 8 | |
| DV 9 | DV 9 | |
| DV 10 | DV 10 | |
| DV 11 | DV 10B | |
| DV 12 | DV 11 | |
| DV 13 | DV 12 | |
| DV 14 | DV 13 | |
| DV 15 | FE 6A | |
| DV 15(1), (2) | FE 3 | |
| DV 16 | HB 2(1)(b), (d) | |
| DV 17 | HB 2(1)(c) | |
| DV 18 | ME 30(2), ME 35(2) | |
| DV 19 | HF 1(2), (3)(a), (b), (4) | |
| Subpart DW | ||
| DW 1 | DW 1 | |
| DW 2 | DW 2 | |
| DW 3 | FC 15, FC 20, FC 21(3), (5) | |
| Subpart DX | ||
| DX 1 | DX 1 | |
| DX 2 | LF 7 | |
| DX 3 | LE 3(10), LE 4 | |
| Subpart DZ | ||
| DZ 1 | DZ 1 | |
| DZ 2 | DZ 2 | |
| DZ 3 | DZ 3 | |
| DZ 4 | DZ 4 | |
| DZ 5 | DZ 5 | |
| DZ 6 | DZ 6 | |
| DZ 7 | DZ 7 | |
| DZ 8 | DZ 8 | |
| DZ 9 | DZ 9 | |
| DZ 10 | DZ 10 | |
| DZ 11 | DZ 11 | |
| DZ 12 | DZ 12 | |
| DZ 13 | DZ 13 | |
| DZ 14 | FC 6(4), FC 8 | |
| DZ 15 | DZ 14 | |
| DZ 16 | DZ 15 | |
| DZ 17 | DZ 16 | |
| DZ 18 | DZ 17 | |
| PART E | ||
| Subpart EA | ||
| EA 1 | EA 1 | |
| EA 2 | EA 2 | |
| EA 3 | EA 3 | |
| EA 4 | EA 4 | |
| Subpart EB | ||
| EB 1 | EB 1 | |
| EB 2 | EB 2 | |
| EB 3 | EB 3 | |
| EB 4 | EB 4 | |
| EB 5 | EB 5 | |
| EB 6 | EB 6 | |
| EB 7 | EB 7 | |
| EB 8 | EB 8 | |
| EB 9 | EB 9 | |
| EB 10 | EB 10 | |
| EB 11 | EB 11 | |
| EB 12 | EB 12 | |
| EB 13 | EB 13 | |
| EB 14 | EB 14 | |
| EB 15 | EB 15 | |
| EB 16 | EB 16 | |
| EB 17 | EB 17 | |
| EB 18 | EB 18 | |
| EB 19 | EB 19 | |
| EB 20 | EB 20 | |
| EB 21 | EB 21 | |
| EB 22 | EB 22 | |
| EB 23 | EB 23 | |
| EB 24 | FB 4, FF 13(1) | |
| Subpart EC | ||
| EC 1 | EC 1 | |
| EC 2 | EC 2 | |
| EC 3 | EC 3 | |
| EC 4 | EC 5 | |
| EC 5 | EC 5B | |
| EC 6 | EC 6 | |
| EC 7 | EC 7 | |
| EC 8 | EC 8 | |
| EC 9 | EC 9 | |
| EC 10 | EC 10 | |
| EC 11 | EC 11 | |
| EC 12 | EC 12 | |
| EC 13 | EC 13 | |
| EC 14 | EC 14 | |
| EC 15 | EC 15 | |
| EC 16 | EC 16 | |
| EC 17 | EC 17 | |
| EC 18 | EC 18 | |
| EC 19 | EC 19 | |
| EC 20 | EC 20 | |
| EC 21 | EC 21 | |
| EC 22 | EC 22 | |
| EC 23 | EC 23 | |
| EC 24 | EC 24 | |
| EC 25 | EC 25 | |
| EC 26 | EC 26 | |
| EC 27 | EC 27 | |
| EC 28 | EC 28 | |
| EC 29 | EC 29 | |
| EC 30 | EC 30 | |
| EC 31 | EC 31 | |
| EC 32 | EC 32 | |
| EC 33 | EC 33 | |
| EC 34 | EC 34 | |
| EC 35 | EC 35 | |
| EC 36 | EC 36 | |
| EC 37 | EC 37 | |
| EC 38 | EC 38 | |
| EC 39 | EC 39 | |
| EC 40 | EC 40 | |
| EC 41 | EC 41 | |
| EC 42 | EC 42 | |
| EC 43 | EC 43 | |
| EC 44 | EC 44 | |
| EC 45 | EC 45 | |
| EC 46 | EC 46 | |
| EC 47 | EC 47 | |
| EC 48 | EC 48 | |
| Subpart ED | ||
| ED 1 | ED 1 | |
| ED 2 | ED 2 | |
| Subpart EE | ||
| EE 1 | EE 1 | |
| EE 2 | EE 2 | |
| EE 3 | EE 3 | |
| EE 4 | EE 4 | |
| EE 5 | EE 5 | |
| EE 6 | EE 6 | |
| EE 7 | EE 7 | |
| EE 8 | EE 8 | |
| EE 9 | EE 9 | |
| EE 10 | EE 10 | |
| EE 11 | EE 11 | |
| EE 12 | EE 12 | |
| EE 13 | EE 13 | |
| EE 14 | EE 14 | |
| EE 15 | EE 15 | |
| EE 16 | EE 16 | |
| EE 17 | EE 17 | |
| EE 18 | EE 18 | |
| EE 19 | EE 19 | |
| EE 20 | EE 20 | |
| EE 21 | EE 21 | |
| EE 22 | EE 22 | |
| EE 23 | EE 23 | |
| EE 24 | EE 24 | |
| EE 25 | EE 24B | |
| EE 26 | EE 25 | |
| EE 27 | EE 25B | |
| EE 28 | EE 25C | |
| EE 29 | EE 25D | |
| EE 30 | EE 25E | |
| EE 31 | EE 26 | |
| EE 32 | EE 26B | |
| EE 33 | EE 27 | |
| EE 34 | EE 27B | |
| EE 35 | EE 28 | |
| EE 36 | EE 29 | |
| EE 37 | EE 30 | |
| EE 38 | EE 31 | |
| EE 39 | EE 32 | |
| EE 40 | EE 33 | |
| EE 41 | EE 34 | |
| EE 42 | EE 35 | |
| EE 43 | EE 36 | |
| EE 44 | EE 37 | |
| EE 45 | EE 38 | |
| EE 46 | EE 39 | |
| EE 47 | EE 40 | |
| EE 48 | EE 41 | |
| EE 49 | EE 42 | |
| EE 50 | FB 7 | |
| EE 51 | EE 43 | |
| EE 52 | EE 44 | |
| EE 53 | EE 44B | |
| EE 54 | EE 45 | |
| EE 55 | EE 46 | |
| EE 56 | EE 47 | |
| EE 57 | EE 48 | |
| EE 58 | EE 49 | |
| EE 59 | EE 50 | |
| EE 60 | EE 51 | |
| EE 61 | EE 52 | |
| EE 62 | EE 53 | |
| EE 63 | EE 54 | |
| EE 64 | EE 55 | |
| EE 65 | EE 56 | |
| EE 66 | EE 57 | |
| EE 67 | EE 58 | |
| Subpart EF | ||
| EF 1 | EF 1 | |
| EF 2 | EF 2 | |
| EF 3 | EF 3 | |
| EF 4 | EF 4 | |
| EF 5 | EF 5 | |
| EF 6 | EF 6 | |
| Subpart EG | ||
| EG 1 | EG 1 | |
| EG 2 | EG 2 | |
| EG 3 | EG 3 | |
| Subpart EH | ||
| EH 1 | EH 1 | |
| EH 2 | EH 2 | |
| EH 3 | EH 3 | |
| EH 4 | EH 4 | |
| EH 5 | EH 5 | |
| EH 6 | EH 6 | |
| EH 7 | EH 7 | |
| EH 8 | EH 8 | |
| EH 9 | EH 9 | |
| EH 10 | EH 10 | |
| EH 11 | EH 11 | |
| EH 12 | EH 12 | |
| EH 13 | EH 13 | |
| EH 14 | EH 14 | |
| EH 15 | EH 15 | |
| EH 16 | EH 16 | |
| EH 17 | EH 17 | |
| EH 18 | EH 18 | |
| EH 19 | EH 19 | |
| EH 20 | EH 20 | |
| EH 21 | EH 21 | |
| EH 22 | EH 22 | |
| EH 23 | EH 23 | |
| EH 24 | EH 24 | |
| EH 25 | EH 25 | |
| EH 26 | EH 26 | |
| EH 27 | EH 27 | |
| EH 28 | EH 28 | |
| EH 29 | EH 29 | |
| EH 30 | EH 30 | |
| EH 31 | EH 31 | |
| EH 32 | EH 32 | |
| EH 33 | EH 33 | |
| EH 34 | EH 34 | |
| EH 35 | EH 35 | |
| EH 36 | EH 37 | |
| EH 37 | EH 38 | |
| EH 38 | EH 39 | |
| EH 39 | EH 40 | |
| EH 40 | EH 41 | |
| EH 41 | EH 42 | |
| EH 42 | EH 43 | |
| EH 43 | EH 44 | |
| EH 44 | EH 45 | |
| EH 45 | EH 46 | |
| EH 46 | EH 47 | |
| EH 47 | EH 48 | |
| EH 48 | EH 49 | |
| EH 49 | EH 50 | |
| EH 50 | EH 51 | |
| EH 51 | EH 52 | |
| EH 52 | EH 53 | |
| EH 53 | EH 54 | |
| EH 54 | EH 55 | |
| EH 55 | EH 56 | |
| EH 56 | EH 57 | |
| EH 57 | EH 58 | |
| EH 58 | EH 59 | |
| EH 59 | EH 60 | |
| EH 60 | EH 61 | |
| EH 61 | EH 62 | |
| EH 62 | EH 64 | |
| EH 63 | EH 65 | |
| EH 64 | EH 66 | |
| EH 65 | EH 67 | |
| EH 66 | EH 68 | |
| EH 67 | EH 69 | |
| EH 68 | EH 70 | |
| EH 69 | EH 71 | |
| EH 70 | EH 72 | |
| EH 71 | EH 73 | |
| EH 72 | EH 74 | |
| EH 73 | EH 75 | |
| EH 74 | EH 76 | |
| EH 75 | EH 77 | |
| EH 76 | EH 78 | |
| EH 77 | EH 79 | |
| EH 78 | EH 80 | |
| EH 79 | EH 81 | |
| Subpart EI | ||
| EI 1 | EI 1 | |
| EI 2 | EI 2 | |
| EI 3 | EI 3 | |
| EI 4 | EI 3B | |
| EI 5 | EI 4 | |
| EI 6 | EI 5 | |
| EI 7 | EI 6 | |
| EI 8 | EI 7 | |
| EI 9 | EI 8 | |
| Subpart EJ | ||
| EJ 1 | EJ 1 | |
| EJ 2 | EJ 2 | |
| EJ 3 | EJ 3 | |
| EJ 4 | EJ 4 | |
| EJ 5 | EJ 5 | |
| EJ 6 | EJ 6 | |
| EJ 7 | EJ 7 | |
| EJ 8 | EJ 8 | |
| EJ 9 | GC 11B, GD 12A, GD 12B | |
| EJ 10 | EJ 9 | |
| EJ 11 | EJ 10 | |
| EJ 12 | EJ 11 | |
| EJ 13 | EJ 12 | |
| EJ 14 | IH 3(1) | |
| EJ 15 | EJ 13 | |
| EJ 16 | EJ 14 | |
| EJ 17 | EJ 15 | |
| EJ 18 | EJ 16 | |
| EJ 19 | EJ 17 | |
| EJ 20 | EJ 18 | |
| EJ 21 | EJ 19 | |
| EJ 22 | EJ 20 | |
| EJ 23 | EJ 21 | |
| Subpart EK | ||
| EK 1 | EK 1 | |
| EK 2 | EK 2 | |
| EK 3 | EK 3 | |
| EK 4 | EK 4 | |
| EK 5 | EK 5 | |
| EK 6 | EK 6 | |
| EK 7 | EK 7 | |
| EK 8 | EK 8 | |
| EK 9 | EK 9 | |
| EK 10 | EK 10 | |
| EK 11 | EK 11 | |
| EK 12 | EK 12 | |
| EK 13 | EK 13 | |
| EK 14 | EK 14 | |
| EK 15 | EK 15 | |
| EK 16 | EK 16 | |
| EK 17 | EK 17 | |
| EK 18 | EK 18 | |
| EK 19 | EK 19 | |
| EK 20 | EK 20 | |
| EK 21 | EK 21 | |
| EK 22 | EK 22 | |
| EK 23 | EK 23 | |
| Subpart EW | ||
| EW 1 | EW 1 | |
| EW 2 | EW 2 | |
| EW 3 | EW 3 | |
| EW 4 | EW 4 | |
| EW 5 | EW 5 | |
| EW 6 | EW 6 | |
| EW 7 | EW 7 | |
| EW 8 | EW 8 | |
| EW 9 | EW 9 | |
| EW 10 | EW 10 | |
| EW 11 | EW 11 | |
| EW 12 | EW 12 | |
| EW 13 | EW 13 | |
| EW 14 | EW 14 | |
| EW 15 | EW 15 | |
| EW 16 | EW 16 | |
| EW 17 | EW 17 | |
| EW 18 | EW 18 | |
| EW 19 | EW 19 | |
| EW 20 | EW 20 | |
| EW 21 | EW 21 | |
| EW 22 | EW 22 | |
| EW 23 | EW 23 | |
| EW 24 | EW 24 | |
| EW 25 | EW 25 | |
| EW 26 | EW 26 | |
| EW 27 | EW 27 | |
| EW 28 | EW 28 | |
| EW 29 | EW 29 | |
| EW 30 | EW 30 | |
| EW 31 | EW 31 | |
| EW 32 | EW 32 | |
| EW 33 | EW 33 | |
| EW 34 | EW 34 | |
| EW 35 | EW 35 | |
| EW 36 | EW 36 | |
| EW 37 | EW 37 | |
| EW 38 | EW 38 | |
| EW 39 | EW 40 | |
| EW 40 | EW 41 | |
| EW 41 | EW 42 | |
| EW 42 | EW 43 | |
| EW 43 | EW 45 | |
| EW 44 | EW 46 | |
| EW 45 | EW 47 | |
| EW 46 | EW 47B | |
| EW 47 | EW 48 | |
| EW 48 | EW 49 | |
| EW 49 | EW 50 | |
| EW 50 | EW 51 | |
| EW 51 | EW 52 | |
| EW 52 | EW 52B | |
| EW 53 | EW 53 | |
| EW 54 | EW 54 | |
| EW 55 | EW 55 | |
| EW 56 | EW 56 | |
| EW 57 | EW 57 | |
| EW 58 | EW 58 | |
| EW 59 | EW 59 | |
| EW 60 | EW 60 | |
| EW 61 | EW 61 | |
| EW 62 | EW 62 | |
| EW 63 | EW 63 | |
| Subpart EX | ||
| EX 1 | EX 1 | |
| EX 2 | EX 2 | |
| EX 3 | EX 3, GB 7, GC 9 | |
| EX 4 | EX 4 | |
| EX 5 | EX 5 | |
| EX 6 | EX 6 | |
| EX 7 | EX 7 | |
| EX 8 | EX 8 | |
| EX 9 | EX 9 | |
| EX 10 | EX 10 | |
| EX 11 | EX 11 | |
| EX 12 | EX 12 | |
| EX 13 | EX 13 | |
| EX 14 | EX 14 | |
| EX 15 | EX 15 | |
| EX 16 | EX 16 | |
| EX 17 | EX 17 | |
| EX 18 | EX 18 | |
| EX 19 | EX 19 | |
| EX 20 | EX 20 | |
| EX 21 | EX 21 | |
| EX 22 | EX 22 | |
| EX 23 | EX 23 | |
| EX 24 | EX 25 | |
| EX 25 | EX 26 | |
| EX 26 | EX 27 | |
| EX 27 | EX 28 | |
| EX 28 | EX 29 | |
| EX 29 | EX 30 | |
| EX 30 | EX 31 | |
| EX 31 | EX 33C | |
| EX 32 | EX 33D | |
| EX 33 | EX 33E | |
| EX 34 | EX 32 | |
| EX 35 | EX 33(1), (2) | |
| EX 36 | EX 33(3) | |
| EX 37 | EX 33(4) | |
| EX 38 | EX 33(5) | |
| EX 39 | EX 33B(1), (3) | |
| EX 40 | EX 34 | |
| EX 41 | EX 35 | |
| EX 42 | EX 36 | |
| EX 43 | EX 37 | |
| EX 44 | EX 38 | |
| EX 45 | EX 39 | |
| EX 46 | EX 40 | |
| EX 47 | EX 40B | |
| EX 48 | EX 41 | |
| EX 49 | EX 42 | |
| EX 50 | EX 43 | |
| EX 51 | EX 44 | |
| EX 52 | EX 44B(2), EX 44C | |
| EX 53 | EX 44B(1), (3), EX 44D | |
| EX 54 | EX 44E | |
| EX 55 | EX 45 | |
| EX 56 | EX 45B | |
| EX 57 | EX 44(7), EX 44C(11), EX 44D(13), EX 45(15), EX 45B(17) | |
| EX 58 | EX 46 | |
| EX 59 | EX 47 | |
| EX 60 | EX 48 | |
| EX 61 | EX 49 | |
| EX 62 | EX 50 | |
| EX 63 | EX 51 | |
| EX 64 | EX 52 | |
| EX 65 | EX 53 | |
| EX 66 | EX 54 | |
| EX 67 | EX 54B | |
| EX 68 | EX 56 | |
| EX 69 | EX 57 | |
| EX 70 | EX 58 | |
| EX 71 | EX 59 | |
| EX 72 | EX 60 | |
| Subpart EY | ||
| EY 1 | EY 1 | |
| EY 2 | EY 2 | |
| EY 3 | EY 3 | |
| EY 4 | EY 4 | |
| EY 5 | EY 5 | |
| EY 6 | EY 6 | |
| EY 7 | EY 7 | |
| EY 8 | EY 8 | |
| EY 9 | EY 9 | |
| EY 10 | EY 10 | |
| EY 11 | GD 8(1), (3)–(9) | |
| EY 12 | EY 11 | |
| EY 13 | EY 12 | |
| EY 14 | EY 13 | |
| EY 15 | EY 14 | |
| EY 16 | EY 15 | |
| EY 17 | EY 16 | |
| EY 18 | EY 17 | |
| EY 19 | EY 18 | |
| EY 20 | EY 19 | |
| EY 21 | EY 20 | |
| EY 22 | EY 21 | |
| EY 23 | EY 22 | |
| EY 24 | EY 23 | |
| EY 25 | EY 24 | |
| EY 26 | EY 25 | |
| EY 27 | EY 26 | |
| EY 28 | EY 27 | |
| EY 29 | EY 28 | |
| EY 30 | EY 29 | |
| EY 31 | EY 30 | |
| EY 32 | EY 31 | |
| EY 33 | EY 32 | |
| EY 34 | EY 33 | |
| EY 35 | EY 34 | |
| EY 36 | EY 35 | |
| EY 37 | EY 36 | |
| EY 38 | EY 37 | |
| EY 39 | EY 38 | |
| EY 40 | EY 39 | |
| EY 41 | EY 40 | |
| EY 42 | EY 41 | |
| EY 43 | EY 42 | |
| EY 44 | EY 43 | |
| EY 45 | EY 44 | |
| EY 46 | EY 45 | |
| EY 47 | EY 46 | |
| EY 48 | EY 47 | |
| EY 49 | EY 48 | |
| Subpart EZ | ||
| EZ 1 | EZ 1 | |
| EZ 2 | EZ 2 | |
| EZ 3 | EZ 3 | |
| EZ 4 | EZ 4 | |
| EZ 5 | EZ 4B | |
| EZ 6 | EZ 4C | |
| EZ 7 | EZ 5 | |
| EZ 8 | EZ 6 | |
| EZ 9 | EZ 8 | |
| EZ 10 | EZ 9 | |
| EZ 11 | EZ 10 | |
| EZ 12 | EZ 11 | |
| EZ 13 | EZ 12 | |
| EZ 14 | EZ 13 | |
| EZ 15 | EZ 14 | |
| EZ 16 | EZ 15 | |
| EZ 17 | EZ 16 | |
| EZ 18 | EZ 17 | |
| EZ 19 | EZ 18 | |
| EZ 20 | EZ 19 | |
| EZ 21 | EZ 20 | |
| EZ 22 | EZ 21 | |
| EZ 23 | EZ 21B | |
| EZ 24 | EZ 22 | |
| EZ 25 | EZ 23 | |
| EZ 26 | EZ 24 | |
| EZ 27 | EZ 25 | |
| EZ 28 | EZ 26 | |
| EZ 29 | EZ 27 | |
| EZ 30 | EZ 28 | |
| EZ 31 | EZ 29 | |
| EZ 32 | EX 33B(2), (3) | |
| EZ 33 | EZ 30 | |
| EZ 34 | EZ 31 | |
| EZ 35 | EZ 32 | |
| EZ 36 | EZ 33 | |
| EZ 37 | EZ 34 | |
| EZ 38 | EZ 35 | |
| EZ 39 | EZ 36 | |
| EZ 40 | EZ 37 | |
| EZ 41 | EZ 38 | |
| EZ 42 | EZ 39 | |
| EZ 43 | EZ 40 | |
| EZ 44 | EZ 41 | |
| EZ 45 | EZ 42 | |
| EZ 46 | EZ 43 | |
| EZ 47 | EZ 44 | |
| EZ 48 | EZ 45 | |
| EZ 49 | EZ 46 | |
| EZ 50 | EZ 47 | |
| EZ 51 | EZ 48 | |
| EZ 52 | EZ 49 | |
| PART F | ||
| Subpart FA | ||
| FA 1 | new | |
| FA 2 | FC 1, FC 2 | |
| FA 3 | FC 3 | |
| FA 4 | FC 4 | |
| FA 5 | FC 5 | |
| FA 6 | FC 8A(1), FC 8F, FC 8G | |
| FA 7 | FC 8A(2), (3), OB 1 “consideration”, “lessee’s acquisition cost”, “lessor’s disposition value” |
|
| FA 8 | FC 8B(1) | |
| FA 9(1) | FC 8B(2) | |
| FA 9(2), (3) | FC 8E | |
| FA 10(1), (2) | FC 8B(3) | |
| FA 10(3)–(5) | FC 8D | |
| FA 10(6), (7) | FC 8C | |
| FA 11(1), (2) | FC 8H | |
| FA 11(3)–(7) | FC 8I | |
| FA 12 | FC 9, FC 10 | |
| FA 13 | FC 10(1)(a), OB 1 “consideration”, “lessee’s acquisition cost”, “lessor’s disposition value” |
|
| FA 14 | FC 10(1)(c), (5)(c) | |
| FA 15 | FC 10(2), (5)(a), OB 1 “lessee’s outstanding balance”, “lessor’s outstanding balance”, “net balance due” |
|
| FA 16 | FC 10(3) | |
| FA 17 | FC 10(4) | |
| FA 18 | FC 10(5)(d)–(f) | |
| Subpart FB | ||
| FB 1 | new | |
| FB 2 | FF 4 | |
| FB 3 | FF 6(1)(a) | |
| FB 4 | FF 6(1)(b) | |
| FB 5 | FF 6(1)(a)(iv), (b)(iv), (2) | |
| FB 6 | FF 7(1), (2), (5) | |
| FB 7 | FF 7(3), (4), (5) | |
| FB 8 | FF 8 | |
| FB 9 | FF 2 | |
| FB 10 | FF 1 | |
| FB 11 | FF 17(1) | |
| FB 12 | FF 17(2), (3) | |
| FB 13 | FF 13 | |
| FB 14 | FF 13(1)(a)(i), (3) | |
| FB 15 | FF 9 | |
| FB 16 | FF 10 | |
| FB 17 | FF 11 | |
| FB 18 | FF 12 | |
| FB 19 | FF 14 | |
| FB 20 | FF 19 | |
| FB 21 | FF 15, FF 16 | |
| Subpart FC | ||
| FC 1 | FI 1 | |
| FC 2 | FI 2, FI 3 | |
| FC 3 | FI 4 | |
| FC 4 | FI 5 | |
| FC 5 | FI 7 | |
| FC 6 | FI 6 | |
| FC 7 | FI 8 | |
| FC 8 | FI 11 | |
| Subpart FE | ||
| FE 1 | FG 1 | |
| FE 2 | FG 2(1), (6), (8) | |
| FE 3 | FG 4(15), (16) | |
| FE 4 | new | |
| FE 5 | FG 3 | |
| FE 6 | FG 8 | |
| FE 7 | FG 8B | |
| FE 8 | FG 4(5), (6), FG 8E | |
| FE 9 | FG 10 | |
| FE 10 | FG 4(7), FG 5(6), FG 7, FG 8I | |
| FE 11 | FG 4(8), FG 5(7), FG 8J | |
| FE 12 | FG 3, FG 4(1), FG 5(1) | |
| FE 13 | FG 6 | |
| FE 14 | FG 4(9), (15), (17), FG 9 | |
| FE 15 | FG 4(2) | |
| FE 16 | FG 4(3), (4) | |
| FE 17 | FG 5(2), (10) | |
| FE 18 | FG 5(2)–(5), (12), (13) | |
| FE 19 | FG 8H | |
| FE 20 | FG 8F | |
| FE 21 | FG 8G(1)–(3) | |
| FE 22 | FG 8G(4) | |
| FE 23 | FG 8B(3) | |
| FE 24 | FG 8G(5), (6) | |
| FE 25 | FG 4(10), (11) | |
| FE 26 | FG 4(10) | |
| FE 27 | FG 4(12)–(14B) | |
| FE 28 | FG 4(12), (14C), (14E) | |
| FE 29 | FG 4(12), (14C), (14E), (14F) | |
| FE 30 | FG 4(14D) | |
| FE 31 | FG 5(8) | |
| FE 32 | FG 5(9) | |
| FE 33 | new | |
| FE 34 | FG 8C(9), (10) | |
| FE 35 | FG 8C(8) | |
| FE 36 | FG 8C(1), (2), (4)–(7) | |
| FE 37 | FG 8D | |
| FE 38 | FG 2(2) | |
| FE 39 | FG 2(3) | |
| FE 40 | FG 2(4) | |
| FE 41 | FG 2(4)–(6) | |
| Subpart FF | ||
| FF 1 | new | |
| FF 2 | FH 1(1) | |
| FF 3 | new | |
| FF 4 | FH 1 | |
| FF 5 | FH 5 | |
| FF 6 | FH 6, FH 7 | |
| FF 7 | FH 8 | |
| FF 8 | FH 2 | |
| FF 9 | FH 3 | |
| FF 10 | FH 3(1), FH 4 | |
| FF 11 | FH 8(6) | |
| Subpart FL | ||
| FL 1 | FCB 1 | |
| FL 2 | FCB 2, FCB 3 | |
| Subpart FM | ||
| FM 1 | FD 1 | |
| FM 2 | FD 1, OB 1 “consolidation rules” |
|
| FM 3 | HB 1(1), HB 2(1), NB 1 | |
| FM 4 | HB 1(3)–(5) | |
| FM 5 | HB 1(2) | |
| FM 6 | FD 2, FD 11 | |
| FM 7 | HB 2(1) | |
| FM 8 | HB 2(1)(a) | |
| FM 9 | HB 2(1)(e) | |
| FM 10 | HB 2(1)(b) | |
| FM 11 | HB 2(1)(c) | |
| FM 12 | HB 2(1)(d) | |
| FM 13 | HB 2(2) | |
| FM 14 | FD 9 | |
| FM 15 | FD 10(1), (2) | |
| FM 16 | FD 10(3) | |
| FM 17 | FD 10(5) | |
| FM 18 | FD 10(4), (4A) | |
| FM 19 | FD 10(4), (4B) | |
| FM 20 | FD 10(4), (4C) | |
| FM 21 | FD 10(6), (7) | |
| FM 22 | FD 10(9) | |
| FM 23 | FD 10(8) | |
| FM 24 | NH 5(3), (9) | |
| FM 25 | NH 5(1), (2) | |
| FM 26 | NH 5(4) | |
| FM 27 | NH 5(5), (6), (8) | |
| FM 28 | NH 5(7) | |
| FM 29 | NH 6(6) | |
| FM 30 | NH 4(9), NH 6(1), (2), (5), (7) | |
| FM 31 | FD 3(b)–(e), OB 1 “eligible company” |
|
| FM 32 | FD 5 | |
| FM 33 | FD 8(9) | |
| FM 34 | FD 6, FD 8(5) proviso | |
| FM 35 | FD 3(a), FD 4(1), (2) | |
| FM 36 | FD 7(1), (2) | |
| FM 37 | FD 8(1) | |
| FM 38 | FD 4(3)–(8), FD 7(3)–(8) | |
| FM 39 | FD 8(2) | |
| FM 40 | FD 8(3), (4), (6), (7) | |
| FM 41 | FD 8(5) | |
| FM 42 | FD 8(8) | |
| Subpart FN | ||
| FN 1 | new | |
| FN 2 | OB 1 “imputation rules” |
|
| FN 3 | FDA 4 | |
| FN 4 | FDA 1 | |
| FN 5 | FDA 3(2)–(4) | |
| FN 6 | FDA 5, FDA 6(6) | |
| FN 7 | FDA 2 | |
| FN 8 | FDA 3(1), (3), OB 1 “resident imputation subgroup”, “trans-Tasman imputation group” |
|
| FN 9 | FDA 2(1)–(3), (5), FDA 4 | |
| FN 10 | FDA 6(1) | |
| FN 11 | FDA 6(2) | |
| FN 12 | FDA 6(3), (4), (7), (8) | |
| FN 13 | FDA 6(5) | |
| FN 14 | FDA 6(9) | |
| Subpart FO | ||
| FO 1 | FE 1(1)(a), (b) | |
| FO 2 | FE 1(2) | |
| FO 3 | OB 1 “qualifying amalgamation” |
|
| FO 4 | FE 1(1)(c), FE 8 | |
| FO 5 | FE 9 | |
| FO 6 | FE 2 | |
| FO 7 | FE 4(b) | |
| FO 8 | FE 3 | |
| FO 9 | FE 4(a) | |
| FO 10 | FE 6(1)–(3B), FE 6A | |
| FO 11 | FE 5 | |
| FO 12 | FE 6(5), (6), FE 7(1)(a), (2) | |
| FO 13 | FE 6(5), (7), FE 7(1)(b), (3) | |
| FO 14 | FE 6(5), (8), FE 7(1)(b), (4) | |
| FO 15 | FE 5 | |
| FO 16 | FE 6(1), (4) | |
| FO 17 | FE 6(3A), (3B) | |
| FO 18 | FE 10(1)–(5), (6)(c) | |
| FO 19 | FE 10(6)(a) | |
| FO 20 | FE 10(6)(b) | |
| Subpart FZ | ||
| FZ 1 | FC 1 | |
| FZ 2 | FC 6(2)–(8) | |
| FZ 3 | FC 7 | |
| FZ 4 | FC 8 | |
| FZ 5 | FF 5 | |
| FZ 6 | FI 9, FI 10 | |
| PART G | ||
| Subpart GA | ||
| GA 1 | GB 1(1)–(2C) | |
| GA 2 | GC 17B | |
| Subpart GB | ||
| GB 1 | GB 1(3) | |
| GB 2 | GC 1 | |
| GB 3 | GC 2 | |
| GB 4 | GC 4 | |
| GB 5 | GC 3 | |
| GB 6 | GC 5 | |
| GB 7 | GC 7 | |
| GB 8 | GC 8 | |
| GB 9 | GC 9(1), (4) | |
| GB 10 | GC 9(1), (4) | |
| GB 11 | GC 9(2) | |
| GB 12 | GC 9(2) | |
| GB 13 | GC 9(3), (4) | |
| GB 14 | GC 9(3), (4) | |
| GB 15 | GC 10 | |
| GB 16 | GC 10 | |
| GB 17 | GC 11A, GD 12 | |
| GB 18 | GC 11B, GD 12B | |
| GB 19 | GD 12A | |
| GB 20 | GC 12 | |
| GB 21 | GD 11 | |
| GB 22 | GC 14 | |
| GB 23 | GD 3(1), (2) | |
| GB 24 | GD 3(4), (5) | |
| GB 25 | GD 5 | |
| GB 26 | GC 14A | |
| GB 27 | GC 14B, GC 14E | |
| GB 28 | GC 14C | |
| GB 29 | GC 14D | |
| GB 30 | GC 14F | |
| GB 31 | GC 16(b), GC 17 | |
| GB 32 | GC 15 | |
| GB 33 | GC 6 | |
| GB 34 | GC 21 | |
| GB 35 | GC 22(1), (2) | |
| GB 36 | GC 22(4), (5), (9) | |
| GB 37 | GC 23 | |
| GB 38 | GC 24 | |
| GB 39 | GC 25 | |
| GB 40 | GC 26 | |
| GB 41 | GC 27 | |
| GB 42 | GC 27A(1)–(3) | |
| GB 43 | GC 27A(5), (6), (10) | |
| GB 44 | GC 28 | |
| GB 45 | GC 29(1) | |
| GB 46 | GC 31 | |
| GB 47 | GC 29(2), (3) | |
| GB 48 | GC 30 | |
| GB 49 | GC 14G | |
| Subpart GC | ||
| GC 1 | GD 1(1), (3), (4) | |
| GC 2 | GD 1(2), (3A) | |
| GC 3 | GD 7 | |
| GC 4 | GD 14 | |
| GC 5 | GD 10 | |
| GC 6 | GD 13(1), (2) | |
| GC 7 | GD 13(3) | |
| GC 8 | GD 13(4), (5) | |
| GC 9 | GD 13(10) | |
| GC 10 | GD 13(10) | |
| GC 11 | GD 13(11) | |
| GC 12 | GC 12(1), GD 13(12) | |
| GC 13 | GD 13(6)–(9) | |
| GC 14 | GD 13(13) | |
| Subpart GZ | ||
| GZ 1 | GD 12(1) | |
| PART H | ||
| Subpart HA | ||
| HA 1 | HG 1(c), (d), HG 3(1), HG 4(1), HG 14 | |
| HA 2 | OB 3(1) | |
| HA 3 | HG 14 | |
| HA 4 | HG 7, HG 14(d) | |
| HA 5 | HG 3(1), HG 4(1), HG 14(a), (b), OB 3(1)(f) | |
| HA 6 | HG 1(a), (b), OB 1 “foreign company”, OB 3(1)(a), (b), (g) |
|
| HA 7 | OB 3(1)(c), (3) | |
| HA 8 | HG 4(1)–(3) | |
| HA 9 | OB 3(1)(d), (4) | |
| HA 10 | HG 14(a), (b) | |
| HA 11 | HG 7, HG 18, OB 3(3A) | |
| HA 12 | HG 14(d) | |
| HA 13 | HG 1(c) | |
| HA 14 | HG 9(1), HG 13(1) | |
| HA 15 | HG 13(1)–(4) | |
| HA 16 | HG 13(1)(a)(i), (1A) | |
| HA 17 | HG 10(a), HG 13(1)(aa) | |
| HA 18 | HG 13(6) | |
| HA 19 | HG 13(5) | |
| HA 20 | HG 1(d), HG 9(2), HG 16 | |
| HA 21 | HG 11(3) | |
| HA 22 | HG 10(b) | |
| HA 23 | HG 11(3A) | |
| HA 24 | HG 16(1), HG 17(1)(a) | |
| HA 25 | HG 17 | |
| HA 26 | HG 16(2) | |
| HA 27 | HG 16(3), (4) | |
| HA 28 | HG 4(2)(a) | |
| HA 29 | HG 4(3) | |
| HA 30 | HG 3(2), (3), HG 4(4) | |
| HA 31 | HG 3(4), (5) | |
| HA 32 | HG 5(1) | |
| HA 33 | HG 5(2) | |
| HA 34 | HG 6(1) | |
| HA 35 | HG 6(2)(a), (b) | |
| HA 36 | HG 6(2)(c) | |
| HA 37 | HG 6(3) | |
| HA 38 | HG 14(c), HG 14A | |
| HA 39 | HG 15 | |
| HA 40 | HG 11(1), (1A) | |
| HA 41 | HG 11(1B), (2), (4) | |
| HA 42 | HG 12 | |
| HA 43 | OB 1 “effective interest” |
|
| HA 44 | HG 2 | |
| Subpart HC | ||
| HC 1 | GC 14, HH 1(8), (9), HH 3(6), HH 4(8), Income Tax Amendment Act (No 5) 1988, s 9 | |
| HC 2 | HD 1(1)(a) | |
| HC 3 | HH 1A | |
| HC 4 | OB 1 “corpus” |
|
| HC 5 | OB 1 “beneficiary income”, “trustee income” |
|
| HC 6 | OB 1 “beneficiary income”, OF 2(3) |
|
| HC 7 | HH 1(7), HH 3A(1)(a), OB 1 “trustee income” |
|
| HC 8 | HH 8 | |
| HC 9 | new | |
| HC 10 | HH 2(2), HH 4(5) proviso, OB 1 “foreign trust”, “qualifying trust” |
|
| HC 11 | OB 1 “foreign trust” |
|
| HC 12 | OB 1 “non-qualifying trust” |
|
| HC 13 | HH 1(5), (6) | |
| HC 14 | OB 1 “distribution” |
|
| HC 15 | HH 6(2)(c), (3), OB 1 “taxable distribution” |
|
| HC 16 | HH 6(1), (2), (4) | |
| HC 17 | HH 3(1), HH 3A(1)(b) | |
| HC 18 | HH 3(1) | |
| HC 19 | HH 3(1), (4) | |
| HC 20 | HH 3(5) | |
| HC 21 | HH 3(5A) | |
| HC 22 | HH 3(4) | |
| HC 23 | HH 3(3) | |
| HC 24 | DV 9(2), HH 4(1), (2) | |
| HC 25 | HH 4(3), (3A), (6) provisos | |
| HC 26 | HH 4(3B), (3BB), (3BC) | |
| HC 27 | HH 1(10), OB 1 “settlor” |
|
| HC 28 | HH 1(1)–(4), (8), (10), OB 1 “settlor” |
|
| HC 29 | HH 4(4), (5) | |
| HC 30 | HH 2 | |
| HC 31 | HH 5 | |
| HC 32 | HH 3(2), HK 3(1A) | |
| HC 33 | HH 4(7) | |
| HC 34 | HH 3(4) | |
| HC 35 | HH 3A–HH 3C, HH 3E, HH 3F(2), (2A) | |
| HC 36 | HH 3C(1)(a)–(d), (2), (3), HH 3D, HH 3F(1), (2A)–(4) | |
| HC 37 | HH 3C(1)(e) | |
| Subpart HD | ||
| HD 1 | HK 1(1) | |
| HD 2 | HK 3(2), HK 7(1) | |
| HD 3 | HK 1, HK 3(3), HK 7(1) | |
| HD 4 | HK 3(1), (1A) | |
| HD 5 | HK 4–HK 6, HK 7(2) | |
| HD 6 | HK 8 | |
| HD 7 | HK 2 | |
| HD 8 | new | |
| HD 9 | HK 9 | |
| HD 10 | HK 10 | |
| HD 11 | FD 6(1), FDA 5(3) | |
| HD 12 | HH 3(2), HH 3A(2), HH (4) | |
| HD 13 | HE 1 | |
| HD 14 | HK 12, HK 13 | |
| HD 15 | HK 11 | |
| HD 16 | FC 16 | |
| HD 17 | FC 17 | |
| HD 18 | HK 1(1), HK 16, OB 1 “absentee” |
|
| HD 19 | HK 20 | |
| HD 20 | HK 16, HK 17 | |
| HD 21 | HK 21 | |
| HD 22 | HK 23 | |
| HD 23 | HK 22 | |
| HD 24 | HK 18(1) | |
| HD 25 | HK 19 | |
| HD 26 | HK 24(1), (4) | |
| HD 27 | HK 24(2), HK 25 | |
| HD 28 | HK 24(3) | |
| HD 29 | HK 26 | |
| Subpart HE | ||
| HE 1 | new | |
| HE 2 | HF 1(8) | |
| HE 3 | HF 1(9) “rebate” |
|
| HE 4 | HF 1(4) | |
| HE 5 | HF 1(7) | |
| Subpart HF | ||
| HF 1 | OB 1 “Maori authority”, “Maori authority rules” |
|
| HF 2 | HI 2 | |
| HF 3 | HI 1 | |
| HF 4 | HI 4(1), (2), HI 5(4), HI 7 | |
| HF 5 | HI 4(3) | |
| HF 6 | HI 5(1) | |
| HF 7 | HI 5(2), (3) | |
| HF 8 | HI 6 | |
| HF 9 | HI 8 | |
| HF 10 | HI 9 | |
| HF 11 | HI 3 | |
| Subpart HL | ||
| HL 1 | HL 1 | |
| HL 2 | HL 2 | |
| HL 3 | HL 3 | |
| HL 4 | HL 4 | |
| HL 5 | HL 5 | |
| HL 6 | HL 6 | |
| HL 7 | HL 7 | |
| HL 8 | HL 8 | |
| HL 9 | HL 9 | |
| HL 10 | HL 10 | |
| HL 11 | HL 11 | |
| HL 12 | HL 11B | |
| HL 13 | HL 12 | |
| HL 14 | HL 13 | |
| HL 15 | HL 14 | |
| HL 16 | HL 15 | |
| HL 17 | HL 16 | |
| HL 18 | HL 17 | |
| HL 19 | HL 18 | |
| HL 20 | HL 19 | |
| HL 21 | HL 20 | |
| HL 22 | HL 21 | |
| HL 23 | HL 22 | |
| HL 24 | HL 23 | |
| HL 25 | HL 23B | |
| HL 26 | HL 24 | |
| HL 27 | HL 25 | |
| HL 28 | HL 26 | |
| HL 29 | HL 27 | |
| HL 30 | HL 28 | |
| HL 31 | HL 29 | |
| HL 32 | HL 30 | |
| HL 33 | HL 31 | |
| Subpart HR | ||
| HR 1 | HD 1(1)(b), (c), (2) | |
| HR 2 | HE 2(1), (1A) | |
| HR 3 | HE 2(2), (3), OB 1 “category A income”, “category B income”, “current value”, “designated investment fund”, “group investment fund” |
|
| HR 4 | HJ 1 | |
| HR 5 | OC 1(2) | |
| HR 6 | OC 1(2)–(6) | |
| HR 7 | OC 1(6) | |
| HR 8 | FC 22–FC 24 | |
| HR 8(2) | FC 23 | |
| Subpart HZ | ||
| HZ 1 | HZ 1 | |
| HZ 2 | HZ 2 | |
| PART I | ||
| Subpart IA | ||
| IA 1 | IE 1(1)(a) | |
| IA 2 | BC 4(4), DV 5(4)(b), DV 7(2), IE 1(1), (3)(a), IE 2(1), IE 3(5), IE 4(6), LB 2(3), (3A), LE 4(5), ME 9(5B) | |
| IA 3 | BC 4(4), HH 3(4), IE 1(1), (2), IG 10, NH 3(2), NH 4(5), (6), NH 5(6), (7) | |
| IA 4 | IE 1(2) | |
| IA 5 | IF 1(1) | |
| IA 6 | IG 1(1) | |
| IA 7 | DV 5(4)(b), DV 7(2), EY 42(10), HG 16, IE 1(2BB), (2C), IE 3(5), IE 4(6), IG 4(4), IG 5(5), IG 7(2), (3), IH 1, IH 2(1), IH 3–IH 5, II 1(1), (2) | |
| IA 8 | ID 1(1) | |
| IA 9 | IE 1(3)(b), IF 5, IG 6(5) | |
| IA 10 | new | |
| Subpart IC | ||
| IC 1 | IG 1(1), (3), IG 2(1), 2(c), (e) | |
| IC 2 | IG 1(1), (3), IG 2(1), 2(c), (e) | |
| IC 3 | IG 1(2), (5) | |
| IC 4 | IG 1(3) | |
| IC 5 | IG 2(2) | |
| IC 6 | IG 1(1), (2), IG 2(2)(c), (4)(d)(ii), (5)(c)(ii) | |
| IC 7 | IG 2(2)(d), (11) | |
| IC 8 | IG 2(2)(f), (g) | |
| IC 9 | IG 2(g), (3) | |
| IC 10 | IG 2(c), (e) | |
| IC 11 | IG 2(7) | |
| IC 12 | IG 2(6) | |
| Subpart ID | ||
| ID 1 | IG 6(1A)–(3) | |
| ID 2 | IG 6(4), (6), (7) | |
| ID 3 | IG 6(6) | |
| ID 4 | IG 6(7) | |
| ID 5 | IG 6(8) | |
| Subpart IE | ||
| IE 1 | IF 4–IF 6 | |
| IE 2 | IF 4 | |
| IE 3(1), (2) | IF 6 | |
| IE 4 | IG 9 | |
| IE 5 | IF 4, IG 8, IG 9 | |
| Subpart IP | ||
| IP 1 | IG 2(4)(e), (f), (5)(e), (f) | |
| IP 2 | IG 2(2)(e), (4)(c), (d), (5)(b), (c) | |
| IP 3 | IF 1(2), (3) | |
| IP 4 | IG 2(4) | |
| IP 5 | IG 2(2)(b)–(f), (5) | |
| IP 6 | IF 1(2), (3), IG 2(4)(c), (d), (5)(c), (d), (10) | |
| IP 7 | IG 2(4), (5) | |
| Subpart IQ | ||
| IQ 1 | IE 3(1), IE 4(1), IF 3, IF 6, IG 4(1), IG 5(1), IG 7(1) | |
| IQ 2 | IE 3(2), (3), (5) | |
| IQ 3 | IE 4(2)–(6) | |
| IQ 4 | IG 4 | |
| IQ 5 | IG 5 | |
| IQ 6 | IG 7(2) | |
| IQ 7 | IG 7(4) | |
| IQ 8 | IG 7(5) | |
| IQ 9 | IE 3(4) | |
| Subpart IS | ||
| IS 1 | IG 6(2), IH 4(2) | |
| IS 2 | IH 1(1), IH 5 | |
| IS 3 | IH 4(3) | |
| IS 4 | IH 4(3) proviso | |
| IS 5 | IH 2(1), IH 3 | |
| IS 6 | IH 1, IH 4(1)(e) | |
| Subpart IT | ||
| IT 1 | II 1(3), (4), II 3 | |
| Subpart IV | ||
| IV 1 | IF 7 | |
| Subpart IW | ||
| IW 1 | IG 10 | |
| Subpart IZ | ||
| IZ 1 | FF 18, IE 2 | |
| IZ 2 | IH 2 | |
| IZ 3 | IH 1(2) | |
| IZ 4 | IF 1(5) | |
| IZ 5 | IF 1(6) | |
| IZ 6 | IF 2 | |
| IZ 7 | IG 2(2)(c), (d)(ii)(B) | |
| PART L | ||
| Subpart LA | ||
| LA 1 | new | |
| LA 2 | BC 9 | |
| LA 3 | BC 9 | |
| LA 4 | BC 8(2), BC 9(1), BC 10, KD 4(2), LD 3(3), LD 3A(4), LE 2(6) | |
| LA 5 | BC 9, BC 10 | |
| LA 6 | LD 1, LD 3, LD 3A, LD 6, LD 7, LD 8, MD 1 | |
| LA 7 | BC 8(1), MD 1, KD 4(2) | |
| LA 8 | LD 2, MD 1 | |
| LA 9 | BC 9(1), LB 2(2), LE 2(4), (8) | |
| LA 10 | BC 9 | |
| Subpart LB | ||
| LB 1 | LD 1(2), (2A), (4), (5) | |
| LB 2 | LD 6, LD 7 | |
| LB 3 | LD 3(2), NF 1(2)(b)(ix), (x), NF 8B(b) | |
| LB 4 | KD 1A(2), KD 2(1), KD 3(2) | |
| LB 5 | LD 2 | |
| LB 6 | LD 1B | |
| Subpart LC | ||
| LC 1 | KC 1(1)(a), (b), (4) | |
| LC 2 | KC 1(1)(c) | |
| LC 3 | KC 2 | |
| LC 4 | KC 3(1) | |
| LC 5 | KC 3(3) “full time earner”, “remunerative work” |
|
| LC 6 | KC 4(1), (1A) | |
| LC 7 | KC 4(2) “housekeeper” |
|
| LC 8 | KC 4(2) “child”, “communal home”, “home”, “institution”, “qualifying payments”, “separated person” |
|
| LC 9 | KF 3 | |
| LC 10 | KB 2 | |
| LC 11 | KC 1(2), KC 3(2) | |
| LC 12 | KC 1(3), KC 3(2) | |
| Subpart LD | ||
| LD 1 | KC 5 | |
| LD 2 | KC 5(1) | |
| LD 3 | KC 5(1)(aa)–(cp), (4) | |
| Subpart LE | ||
| LE 1 | LB 1(1)(j), (k), LB 2(1), (1B), (1C), (2C), GC 22(4), (5), (9), GC 23, GC 24 | |
| LE 2 | LB 2(2B), (3) | |
| LE 3 | LB 1(1)(hb), LB 2(2B), (3B), (3C) | |
| LE 4 | LB 1(1)(ab), LB 1A | |
| LE 5 | LB 1(1)(a), (2), (3), (3A) | |
| LE 6 | LB 1(1)(b), (4), (4A), (4B) | |
| LE 7 | LB 2(1C) | |
| LE 8 | LB 1(1)(c) | |
| LE 9 | LB 1(1)(e), (5) | |
| LE 10 | LB 1(1)(h), LB 2(5), (6) | |
| LE 11 | LB 1(1)(f), LB 2(4) | |
| Subpart LF | ||
| LF 1 | LB 1(1)(l), LD 8(1), (1B), (1C) | |
| LF 2 | LB 1(1)(ab), LB 1A | |
| LF 3 | LB 1(1)(a), (2), (3), (3A) | |
| LF 4 | LB 1(1)(b), (4), (4A), (4B) | |
| LF 5 | LD 8(1C) | |
| LF 6 | LB 1(1)(d) | |
| LF 7 | LB 1(1)(e), (5) | |
| LF 8 | LB 1(1)(d), LD 9 | |
| LF 9 | LB 1(1)(i), LD 8(4), (5) | |
| LF 10 | LB 1(1)(g), LD 8(3) | |
| Subpart LJ | ||
| LJ 1 | LC 1(1)–(5), LC 14(1), LC 14A | |
| LJ 2 | LC 1(1), (1B), (1C), LC 2 | |
| LJ 3 | LC 1(1) | |
| LJ 4 | LC 14(1) | |
| LJ 5 | LC 14 | |
| LJ 6 | LC 1(2) | |
| LJ 7 | LC 1(3A), (3B), LC 3 | |
| Subpart LK | ||
| LK 1 | LC 4(1), (4) | |
| LK 2 | LC 4(1)–(3) | |
| LK 3 | LC 4(1) | |
| LK 4 | LC 4(4) | |
| LK 5 | LC 4(4)–(6) | |
| LK 6 | LC 5 | |
| LK 7 | LC 4(7) | |
| LK 8 | LC 16(1) | |
| LK 9 | LC 16(2), (3) | |
| LK 10 | LC 16(4) | |
| LK 11 | LC 16(5) | |
| LK 12 | LC 8, LC 11, LC 12 | |
| LK 13 | LC 8 | |
| LK 14 | LC 9, LC 10 | |
| LK 15 | LC 12 | |
| Subpart LL | ||
| LL 1 | LF 1(1)(a) | |
| LL 2 | LF 1(1)(a), (2), LF 2(2), (3), LF 3(1), LF 6(4)–(6) | |
| LL 3 | LF 5(1) | |
| LL 4 | LF 5(2)–(5) | |
| LL 5 | LF 3(1)(f), (g), (h) | |
| LL 6 | LF 4 | |
| LL 7 | LF 7 | |
| LL 8 | LF 3(2), LF 5(2)(e) | |
| LL 9 | LF 1(2), LF 2(2), (3), LF 5(1)(e), (5) | |
| Subpart LO | ||
| LO 1 | LB 1(1)(m), LD 3A(1) | |
| LO 2 | LB 1(3), (3A) | |
| LO 3 | LB 1(1)(ea) | |
| LO 4 | LD 3A(6) | |
| LO 5 | LD 3A(5) | |
| Subpart LP | ||
| LP 1 | LE 1 | |
| LP 2 | LE 2(1), (2), (2A), LE 3(5) | |
| LP 3 | LE 2(3), (4), (6), (7) | |
| LP 4 | LE 2(5) | |
| LP 5 | LE 2(9), (10) | |
| LP 6 | LE 2(11), (12) | |
| LP 7 | LE 3(1), (3), (11) | |
| LP 8 | LE 3(6), (8) | |
| LP 9 | LE 3(7), (9) | |
| LP 10 | LE 3(10), LE 4 | |
| Subpart LQ | ||
| LQ 1 | KH 1(1), (2) | |
| LQ 2 | KH 1(3) | |
| LQ 3 | KH 2(3), (5)–(7) | |
| LQ 4 | KH 2(1)–(2A), (4) | |
| LQ 5 | LG 1 | |
| Subpart LR | ||
| LR 1 | ME 19, ME 24, ME 28 | |
| Subpart LS | ||
| LS 1 | KI 1 | |
| LS 2 | LD 10 | |
| LS 3 | LD 10B | |
| LS 4 | LD 11 | |
| Subpart LZ | ||
| LZ 1 | LF 6(1), (3) | |
| LZ 2 | KZ 3(1), (4) | |
| LZ 3 | KZ 3(2) | |
| LZ 4 | KZ 3(3) | |
| LZ 5 | KZ 3(1) | |
| LZ 6 | KE 1(1) | |
| LZ 7 | KE 1(1) | |
| LZ 8 | KE 1(3) | |
| LZ 9 | KG 1(1) | |
| LZ 10 | KG 1(1) proviso | |
| LZ 11 | KG 1(2) | |
| LZ 12 | KG 1(3), (4) | |
| PART M | ||
| Subpart MA | ||
| MA 1 | new | |
| MA 2 | new | |
| MA 3 | KD 8 | |
| MA 4 | KB 3 | |
| MA 5 | KD 9 | |
| MA 6 | new | |
| MA 7 | OB 1 “full time earner” |
|
| MA 8 | new | |
| Subpart MB | ||
| MB 1 | KD 1(1)(a), (b), (e)(vii), (i), (3) | |
| MB 2 | KD 1(4)–(6) | |
| MB 3 | KD 1(1)(f), (2) | |
| MB 4 | KD 1(1)(g) | |
| MB 5 | KD 1(1)(h) | |
| Subpart MC | ||
| MC 1 | KD 1A | |
| MC 2 | new | |
| MC 3 | KD 2AA(4), KD 3(1), OB 1 “qualifying person”(a)(i) |
|
| MC 4 | KD 2AA(4), KD 3(1), OB 1 “qualifying person”(a)(ii) |
|
| MC 5 | KD 3(1), OB 1 “qualifying person”(a)(iii) |
|
| MC 6 | KD 3(1) “qualifying person” |
|
| MC 7 | KD 3A(2)–(4) | |
| MC 8 | OB 1 “eligible period” |
|
| MC 9 | KD 2AA(7)–(10), KD 3A(5)–(9) | |
| MC 10 | KD 2AA(2), (3), OB 1 “principal caregiver” |
|
| MC 11 | KD 2AA(1), (11), OB 1 “specified period”, “eligible period” |
|
| Subpart MD | ||
| MD 1 | KD 2(1), (2) | |
| MD 2 | KD 2A | |
| MD 3 | KD 2(3), KD 2AA(3) | |
| MD 4 | KD 2AAA(1), (3A) | |
| MD 5 | KD 2AAA(1)(a) | |
| MD 6 | KD 2AAA(1)(b) | |
| MD 7 | KD 2AAA(1)(c), (3), (4) | |
| MD 8 | KD 2AAA(1)(e) | |
| MD 9 | KD 2AAA(1)(d), (5)–(8) | |
| MD 10 | KD 2AAA(2) | |
| MD 11 | KD 2AA(3), KD 2AB | |
| MD 12 | KD 2(5) | |
| MD 13 | KD 2(6), (7) | |
| MD 14 | KD 2(6B) | |
| MD 15 | KD 2(6C) | |
| Subpart ME | ||
| ME 1 | KD 3(2)–(5) | |
| ME 2 | KD 3(1) “employment”, KD 3A(10) |
|
| Subpart MF | ||
| MF 1 | KD 5(1), (1A) | |
| MF 2 | KD 5(8) | |
| MF 3 | KD 5(6) | |
| MF 4 | KD 5(6A), (7) | |
| MF 5 | KD 4(4) | |
| MF 6 | KD 4(2), (2A) | |
| MF 7 | KD 5C | |
| Subpart MK | ||
| MK 1 | KJ 1, OB 1 “member credit year” |
|
| MK 2 | KJ 2 | |
| MK 3 | KJ 1, KJ 4, OB 1 “member credit contribution” |
|
| MK 4 | KJ 3, OB 1 “member credit year” |
|
| MK 5 | KJ 5(2) | |
| MK 6 | KJ 5(3), (4) | |
| MK 7 | KJ 5(1), (5) | |
| MK 8 | KJ 3, OB 1 “member credit year” |
|
| Subpart MZ | ||
| MZ 1 | KD 2AA(3A), KD 2AAAB | |
| MZ 2 | KD 2(4) | |
| PART O | ||
| Subpart OA | ||
| OA 1 | new | |
| OA 2(2), (3) | ME 1(1), ME 3(1), ME 10(1), (1A)–(1C), ME 15, ME 17(1), ME 20, ME 21(1), ME 22(1), ME 25, ME 26(2), ME 40, MF 1(1), MF 3(1), MF 6, MF 7(1), MF 11(1), MF 12(1), MG 2(1), MG 3(1), MG 12, MG 13(1), MG 14(1), MG 15(1), MI 2(1), (4), MI 3(1), MI 14, MI 17(1), MI 18(1), MJ 1(1), MJ 3(1), MJ 8, MK 1(1), MK 3(1), MK 9 | |
| OA 3 | ME 2, ME 3(1), ME 16, ME 17(1), ME 22(1), ME 26, MF 3(1), MF 8, MF 12(1), MG 1, MG 3(1), MG 14(1), MG 15(1), MI 1, MI 3(1), MI 17(1), MI 18(1), MJ 2, MJ 3(1), MK 2, MK 3(1) | |
| OA 4 | ME 13, ME 28(4), MF 9, MF 11(3), MG 16, MI 19 | |
| OA 5 | new | |
| OA 6 | new | |
| OA 7 | ME 3(2), ME 10(1A)–(1C), (2), ME 17(2), ME 22(2), ME 26(1), MF 3(2), MF 8(1), MF 12(2), MG 3(2), MG 13(3), MI 3(2), MI 15, MJ 3(2), MK 3(2) | |
| OA 8 | ME 5(3), ME 12(1)(h), ME 13(2), (4), MF 4(5), MF 8(4), MG 15(1), MI 5(3)–(7), MI 18(1)(e), (3), (4), MK 5(3), (4) | |
| OA 9 | ME 29(1)(a), MF 16(1)(a), MG 17(1)(a), MI 13 | |
| OA 10 | ME 29(1), MF 16(1), MG 17(1), MI 13 | |
| OA 11 | MG 17(1) | |
| OA 12 | MI 13(6) | |
| OA 13 | ME 29(1) | |
| OA 14 | ME 29(2)(a), MF 16(2)(a), MG 17(2)(a) | |
| OA 15 | ME 29(2)(b), MF 16(2)(b), MG 17(2)(b) | |
| OA 16 | MG 17(2)(b) | |
| OA 17 | ME 29(2) | |
| OA 18 | ME 8(1), MG 8(1), MG 10(1), MI 8(1), MK 7(1) | |
| Subpart OB | ||
| OB 1 | ME 1 | |
| OB 2 | ME 1A | |
| OB 3 | ME 13(1) | |
| OB 4 | ME 4(1)(a), (1C), (2)(a) | |
| OB 5 | ME 4(1)(ac), (2)(ac) | |
| OB 6 | ME 4(1)(ad), (2)(ad) | |
| OB 7 | ME 4(1)(c), (2)(a) | |
| OB 8 | ME 4(1)(i), (2)(g) | |
| OB 9 | ME 4(1)(d), (2)(c) | |
| OB 10 | ME 4(1)(e), (2)(c) | |
| OB 11 | ME 4(1)(f), (2)(d) | |
| OB 12 | ME 4(1)(g), (2)(e) | |
| OB 13 | ME 4(1)(cb), (2)(bb), ME 9B(1), (2) | |
| OB 14 | ME 4(1)(cc), (2)(bc) | |
| OB 15 | ME 4(1)(cd), (2)(bd) | |
| OB 16 | ME 4(1)(ab), (2)(ab) | |
| OB 17 | ME 4(1)(j), (2)(h) | |
| OB 18 | ME 4(1)(da), (2)(ca) | |
| OB 19 | ME 4(1)(aab), (2)(aab) | |
| OB 20 | ME 4(1)(ea), (2)(cb) | |
| OB 21 | ME 4(1)(k), (2)(k) | |
| OB 22 | ME 4(1)(eb), (ec), (2)(cc) | |
| OB 23 | ME 4(1)(ed), (2)(cd) | |
| OB 24 | ME 29, MG 17, MI 13 | |
| OB 25 | ME 4(1)(h), (2)(f) | |
| OB 26 | ME 4(1A), (2A) | |
| OB 27 | ME 4(1B)(a), (2B)(a) | |
| OB 28 | ME 4(1B)(b), (2B)(b) | |
| OB 29 | ME 4(1B)(c), (2B)(c) | |
| OB 30 | ME 5(1)(a), (2)(a) | |
| OB 31 | ME 5(1)(d), (2)(d) | |
| OB 32 | ME 5(1)(e), (2)(e) | |
| OB 33 | ME 5(1)(l), (2)(k) | |
| OB 34 | ME 5(1)(ea), (2)(ea), (eb) | |
| OB 35 | ME 5(1)(eb), (2)(ea), (eb) | |
| OB 36 | ME 5(1)(g), (2)(g) | |
| OB 37 | ME 5(1)(h), (2)(e) | |
| OB 38 | ME 5(1)(m), (2)(k) | |
| OB 39 | ME 5(1)(o), (2)(l), (6), (7) | |
| OB 40 | ME 5(1)(ia), (2)(ha) | |
| OB 41 | ME 5(1)(i), (2)(h) | |
| OB 42 | ME 5(1)(c), (2)(c) | |
| OB 43 | ME 5(1)(f), (2)(f) | |
| OB 44 | ME 5(1)(fb), (2)(fb), ME 9B(2)(a)(i) | |
| OB 45 | ME 41 | |
| OB 46 | ME 5(1)(ja), (2)(ia) | |
| OB 47 | ME 5(1)(b), (2)(b), ME 7 | |
| OB 48 | ME 5(1)(ka), (2)(ja) | |
| OB 49 | ME 5(1)(ab), (2)(ab) | |
| OB 50 | ME 5(1)(ac), (2)(ac) | |
| OB 51 | ME 5(1)(ad), (2)(ac) | |
| OB 52 | ME 13(3) | |
| OB 53 | ME 29, MG 17, MI 13 | |
| OB 54 | ME 5(1)(j), (2)(i) | |
| OB 55 | ME 6(4)(a) | |
| OB 56 | ME 5(1)(k), (2)(j) | |
| OB 57 | ME 5(1A)(a), (2A) | |
| OB 58 | ME 5(1A)(b), (2A) | |
| OB 59 | ME 5(1A)(c), (2A) | |
| OB 60 | ME 1B, ME 6, ME 8(1), (2) | |
| OB 61 | ME 8(2), (3), ME 14(2) | |
| OB 62 | ME 6 | |
| OB 63 | ME 6(1B)–(1D) | |
| OB 64 | ME 6B | |
| OB 65 | ME 9(1), (1A), (2) | |
| OB 66 | ME 9(3) | |
| OB 67 | ME 9(7)–(9) | |
| OB 68 | ME 9(5A), (8), (9) | |
| OB 69 | ME 9(5), (5B), ME 13(6) | |
| OB 70 | ME 9(6) | |
| OB 71 | ME 9B | |
| OB 72 | ME 9C | |
| OB 73 | ME 30, ME 31 | |
| OB 74 | ME 32 | |
| OB 75 | ME 33 | |
| OB 76 | ME 34 | |
| OB 77 | ME 30(3), (4) | |
| OB 78 | ME 35, ME 36 | |
| OB 79 | ME 37 | |
| OB 80 | ME 38 | |
| OB 81 | ME 39 | |
| OB 82 | ME 35 | |
| Subpart OC | ||
| OC 1 | CD 9, LD 9, ME 4(1)(e), (f), MG 2(1), (3), MG 4(1)(a), (b), MG 5(3) | |
| OC 2 | MG 16(1), (4) | |
| OC 3 | MG 2(2), (3) | |
| OC 4 | MG 2(4), (5) | |
| OC 5 | MG 2(6), (7) | |
| OC 6 | MG 4(1)(a), (c), (2)(a), (3), MI 10(2) | |
| OC 7 | MG 4(1)(b), (2)(b) | |
| OC 8 | MG 4(1)(bb), (2)(bb) | |
| OC 9 | MG 4(1)(ba), (2)(ba) | |
| OC 10 | MG 4(1)(bc), (2)(bc) | |
| OC 11 | MG 4(1)(bd), (2)(bd) | |
| OC 12 | MG 4(1)(d), (2)(d) | |
| OC 13 | MG 5(1)(a), (2)(a) | |
| OC 14 | MG 5(1)(d), (2)(d) | |
| OC 15 | MG 5(1)(k), (2)(i) | |
| OC 16 | MG 5(1)(e), (2)(d) | |
| OC 17 | MG 5(1)(ab), (2)(ab) | |
| OC 18 | MG 5(1)(c), (2)(c), MG 11 | |
| OC 19 | MG 5(1)(ca), (2)(ca), MI 6(1) | |
| OC 20 | MG 5(1)(b), (2)(b), MG 7 | |
| OC 21 | MG 16(3) | |
| OC 22 | MG 5(1)(f), (2)(e), MG 8(4) | |
| OC 23 | MG 5(1)(g), (2)(e), MG 8B, MG 16A(1B) | |
| OC 24 | MG 5(1)(i), (2)(g), (3), (4) | |
| OC 25 | MG 5(1)(h), (2)(f) | |
| OC 26 | MG 5(1)(j), (2)(h) | |
| OC 27 | MG 6, MG 8(1), (2) | |
| OC 28 | MG 8(2), (3), MG 16A(1) | |
| OC 29 | MG 10 | |
| OC 30 | MG 9(1), (2), (6) | |
| OC 31 | MG 9(3) | |
| OC 32 | MG 9(7), (8) | |
| OC 33 | MG 9(4), (5A) | |
| OC 34 | MG 9(5), MG 16(6) | |
| OC 35 | MG 8B(4) “DWP reference period” |
|
| OC 36 | MG 8B(4) “maximum deficit debit” |
|
| OC 37 | MG 8B(4) “policyholder DWP ratio” |
|
| OC 38 | MG 8B(4) “reduced deficit debit” |
|
| OC 39 | MG 8B(4) “shareholder DWP ratio” |
|
| Subpart OD | ||
| OD 1 | MI 2(1), (4), MI 4(1)(a), MI 5(1)(a), MI 14(1), NG 9(1)(a) | |
| OD 2 | MI 2(4), MI 19(1), (5) | |
| OD 3 | MI 2(1)–(3) | |
| OD 4 | MI 2(5)–(7) | |
| OD 5 | MI 4(1)(a), (2)(a) | |
| OD 6 | MI 4(1)(e), (2)(e), MI 6(1) | |
| OD 7 | MI 4(1)(c), (2)(c) | |
| OD 8 | MI 4(1)(b), (2)(b) | |
| OD 9 | MI 4(1)(d), (2)(d) | |
| OD 10 | MI 5(1)(a), (2)(a) | |
| OD 11 | MI 5(1)(i), (2)(h), MI 6(2) | |
| OD 12 | MI 5(1)(j), (2)(i) | |
| OD 13 | MI 5(1)(b), (2)(b) | |
| OD 14 | MI 5(1)(f), (2)(f), (5), (7) | |
| OD 15 | MI 5(1)(g), (2)(f), (5) | |
| OD 16 | MI 5(1)(e), (2)(e), (3)–(6) | |
| OD 17 | MG 8(4), MI 5(1)(c), (2)(c) | |
| OD 18 | MI 5(1)(d), (2)(d), MI 9 | |
| OD 19 | MI 5(1)(h), (2)(g) | |
| OD 20 | MG 8(1), (8), MI 7(2), MI 8(1) | |
| OD 21 | MG 8(2), (3), (8), MI 8, MI 22(1)–(3) | |
| OD 22 | MG 10, MI 7(1), MI 8(1) | |
| OD 23 | MI 10 | |
| OD 24 | MI 13(7) | |
| OD 25 | MI 11 | |
| Subpart OE | ||
| OE 1 | MF 1(1), MF 11(1) | |
| OE 2 | MF 1(3), MF 4(1)(a), (3)(a), (5), MF 7(1)(a), MF 9 | |
| OE 3 | MF 1(1), (2) | |
| OE 4 | MF 1(4), (5) | |
| OE 5 | MF 15 | |
| OE 6 | MF 4(1)(a), (2)(a) | |
| OE 7 | MF 4(1)(c), (2)(b), MF 5(4)–(7) | |
| OE 8 | MF 4(1)(c), MF 5(4)–(7) | |
| OE 9 | MF 4(1)(d), (2)(c) | |
| OE 10 | MF 4(1)(e), (2)(d), (5), (6) | |
| OE 11 | MF 4(1)(f), (2)(e) | |
| OE 12 | MF 4(3)(a), (4)(a) | |
| OE 13 | MF 4(3)(b), (4)(b), MF 5(1)–(3) | |
| OE 14 | MF 4(3)(c), (4)(c) | |
| OE 15 | MF 4(3)(d), (4)(d), (5), (6) | |
| OE 16 | MF 4(3)(e), (4)(e) | |
| OE 17 | MF 11(1), (2) | |
| OE 18 | MF 11(4), (5) | |
| OE 19 | MF 13(1), (2) | |
| OE 20 | MF 13(3)(a), MF 14 | |
| OE 21 | MF 13(3)(b) | |
| OE 22 | MF 13(3)(c) | |
| Subpart OF | ||
| OF 1 | MJ 1(1), MJ 5(1), MJ 6(1) | |
| OF 2 | MJ 3(1) | |
| OF 3 | MJ 1(1) | |
| OF 4 | MJ 5 | |
| OF 5 | ME 4(1)(da), MJ 6 | |
| Subpart OJ | ||
| OJ 1 | ME 15, ME 21, ME 22(1) | |
| OJ 2 | ME 15, ME 17(1), ME 27(1), (3) | |
| OJ 3 | ME 14(1), ME 18(1)(a), (2)(a) | |
| OJ 4 | ME 18(1)(b), (2)(b) | |
| OJ 5 | ME 18(1)(c), (2)(c) | |
| OJ 6 | ME 18(1)(bb), (2)(bb) | |
| OJ 7 | ME 18(1)(bc), (2)(bb) | |
| OJ 8 | ME 18(3)(a), (4)(a), ME 19(1), (2) | |
| OJ 9 | ME 18(3)(b), (4)(b), ME 19(3)–(6) | |
| OJ 10 | ME 27(2) | |
| OJ 11 | ME 18(3)(c), (4)(c), ME 19A | |
| OJ 12 | ME 21(1), (2) | |
| OJ 13 | ME 21(3), (4) | |
| OJ 14 | ME 23(1)(a), (2)(a), (3), (6)(a) | |
| OJ 15 | ME 23(1)(b), (2)(b) | |
| OJ 16 | ME 23(4)(a), (5)(a), ME 24 | |
| OJ 17 | ME 23(4)(b), (5)(b) | |
| OJ 18 | ME 23(4)(c), (5)(c) | |
| Subpart OK | ||
| OK 1 | MK 1, MK 3 | |
| OK 2 | MK 4(1)(a), (2)(a) | |
| OK 3 | MK 4(1)(b), (2)(a) | |
| OK 4 | MK 4(1)(c), (2)(a) | |
| OK 5 | MK 4(1)(d), (2)(b) | |
| OK 6 | MK 4(1)(e), (2)(c) | |
| OK 7 | MK 4(1)(f), (2)(c) | |
| OK 8 | MK 4(1)(h), (2)(e) | |
| OK 9 | MK 4(1)(g), (2)(d) | |
| OK 10 | MK 5(1)(a), (2)(a) | |
| OK 11 | MK 5(1)(b), (2)(b) | |
| OK 12 | MK 5(1)(c), (g), (2)(c) | |
| OK 13 | MK 5(1)(j), (2)(i) | |
| OK 14 | MK 5(1)(e), (2)(c) | |
| OK 15 | MK 5(1)(f), (2)(f) | |
| OK 16 | MK 5(1)(d), (2)(d), MK 7(5) | |
| OK 17 | MK 5(1)(h), (2)(g) | |
| OK 18 | MK 5(1)(i), (2)(h) | |
| OK 19 | MK 6, MK 7(1) | |
| OK 20 | MK 7(2)–(4) | |
| OK 21 | MK 8(1), (2), (6) | |
| OK 22 | MK 8(3), (4), (6) | |
| OK 23 | MK 8(5) | |
| OK 24 | MK 8(5B) | |
| Subpart OP | ||
| OP 1 | ME 10, ME 25, MF 7, MG 13, MI 14 | |
| OP 2 | ME 13, ME 27, MF 9, MG 16, MI 19 | |
| OP 3 | ME 10(1A), (1B), (1D) | |
| OP 4 | ME 10(1C) | |
| OP 5 | ME 12(1) | |
| OP 6 | ME 14(3) | |
| OP 7 | ME 11(1)(a), (2)(a) | |
| OP 8 | ME 11(1)(aa), (2)(aa) | |
| OP 9 | ME 11(1)(ab), (2)(ab) | |
| OP 10 | ME 11(1)(b), (2)(b) | |
| OP 11 | ME 11(1)(c), (2)(a) | |
| OP 12 | ME 11(1)(d), (2)(c) | |
| OP 13 | ME 11(1)(e), (2)(c) | |
| OP 14 | ME 11(1)(f), (2)(a) | |
| OP 15 | ME 11(1)(eb), (ec), (2)(cb) | |
| OP 16 | ME 11(1)(ed), (2)(cc) | |
| OP 17 | ME 11(1)(j), (2)(c) | |
| OP 18 | ME 11(1)(fb), (2)(fb) | |
| OP 19 | ME 11(1)(g), (2)(d) | |
| OP 20 | ME 11(1)(jb), (2)(eb) | |
| OP 21 | ME 11(1)(k), (2)(d) | |
| OP 22 | ME 13(2), (3) | |
| OP 23 | ME 11(1A), (2A) | |
| OP 24 | ME 11(1)(i), (2)(e) | |
| OP 25 | ME 11(1B)(a), (2B)(a) | |
| OP 26 | ME 11(1B)(b), (2B)(b) | |
| OP 27 | ME 11(1B)(c), (2B)(c) | |
| OP 28 | ME 12(1)(a), (2)(a) | |
| OP 29 | ME 12(1)(c), (2)(c) | |
| OP 30 | ME 12(1)(d), (2)(d) | |
| OP 31 | ME 12(1)(l), (2)(k) | |
| OP 32 | ME 12(1)(da), (2)(da) | |
| OP 33 | ME 12(1)(db), (2)(da) | |
| OP 34 | ME 12(1)(f), (2)(d) | |
| OP 35 | ME 12(1)(f), (2)(d) | |
| OP 36 | ME 12(1)(m), (2)(k) | |
| OP 37 | ME 12(1)(k), (2)(j) | |
| OP 38 | ME 12(1)(n), (2)(l), (3), (4) | |
| OP 39 | ME 12(1)(ab), (2)(ab) | |
| OP 40 | ME 12(1)(ac), (2)(ac) | |
| OP 41 | ME 12(1)(ad), (2)(ac) | |
| OP 42 | ME 12(1)(h), (2)(g), ME 13(2) | |
| OP 43 | ME 12(1)(e), (2)(e) | |
| OP 44 | ME 12(1)(b), (2)(b), ME 14(1) | |
| OP 45 | ME 41 | |
| OP 46 | ME 12(1)(i), (2)(h) | |
| OP 47 | ME 12(1)(j), (2)(h) | |
| OP 48 | ME 12(1A)(a), (2A) | |
| OP 49 | ME 12(1A)(b), (2A) | |
| OP 50 | ME 12(1A)(c), (2A) | |
| OP 51 | MG 13(1) | |
| OP 52 | MG 2(4), (5) | |
| OP 53 | MG 13(6), (7) | |
| OP 54 | MG 16(1) | |
| OP 55 | MG 16A(2) | |
| OP 56 | MG 14(1)(a), (2)(a) | |
| OP 57 | MG 14(1)(c), (2)(a) | |
| OP 58 | MG 14(1)(b), (2)(a) | |
| OP 59 | MG 14(1)(e), (2)(c), MG 16(2), (4) | |
| OP 60 | MG 14(1)(bb), (2)(ab) | |
| OP 61 | MI 20(2) | |
| OP 62 | MG 14(1)(f), (2)(d) | |
| OP 63 | MG 14(1)(d), (2)(b) | |
| OP 64 | MG 15(1)(a), (2)(a) | |
| OP 65 | MG 15(1)(ab), (2)(ab) | |
| OP 66 | MG 15(1)(d), (2)(d) | |
| OP 67 | MG 15(1)(l), (2)(j) | |
| OP 68 | MG 15(1)(e), (2)(d) | |
| OP 69 | MG 15(1)(c), (2)(c) | |
| OP 70 | MI 20(1) | |
| OP 71 | MG 15(1)(k), (2)(i), MG 16(5) | |
| OP 72 | MG 15(1)(f), (2)(e) | |
| OP 73 | MG 15(1)(i), (2)(g) | |
| OP 74 | MG 15(1)(b), (2)(b) | |
| OP 75 | MG 15(1)(g), (2)(e) | |
| OP 76 | MG 15(1)(h), (2)(f) | |
| OP 77 | MG 15(1)(j), (2)(h) | |
| OP 78 | MI 14, MI 16 | |
| OP 79 | MI 19(1), (2) | |
| OP 80 | MI 22(1) | |
| OP 81 | MI 17(1)(a), (2)(a) | |
| OP 82 | MI 17(1)(b), (2)(b) | |
| OP 83 | MI 17(1)(c), (2)(c) | |
| OP 84 | MI 17(1)(e), (2)(e), MI 19(3), (4) | |
| OP 85 | MI 17(1)(f), (2)(f), MI 20(1) | |
| OP 86 | MI 17(1)(d), (2)(d) | |
| OP 87 | MI 18(1)(a), (2)(a) | |
| OP 88 | MI 18(1)(g), (2)(g), MI 20(2) | |
| OP 89 | MI 18(1)(b), (2)(b) | |
| OP 90 | MI 19(5) | |
| OP 91 | MI 18(1)(e), (2)(e), (3), (4) | |
| OP 92 | MI 18(1)(c), (2)(c) | |
| OP 93 | MI 18(1)(d), (2)(d) | |
| OP 94 | MI 18(1)(f), (2)(f) | |
| OP 95 | MI 21 | |
| OP 96 | MI 22(4) | |
| OP 97 | MF 7(1), (2) | |
| OP 98 | MF 7(3), (4) | |
| OP 99 | MF 9 | |
| OP 100 | MF 8(2)(a), (3)(a) | |
| OP 101 | MF 8(2)(c), (3)(b), MF 10(4)–(6) | |
| OP 102 | MF 8(2)(c), (3)(b), MF 10(4), (5), (6) | |
| OP 103 | MF 8(2)(d), (3)(c) | |
| OP 104 | MF 8(2)(e), (3)(d) | |
| OP 105 | MF 8(4)(a), (5)(a) | |
| OP 106 | MF 8(4)(b), (5)(b), MF 10(1) | |
| OP 107 | MF 8(4)(c), (5)(c) | |
| OP 108 | MF 8(4)(d), (5)(d) | |
| OP 109 | ME 25 | |
| OP 110 | ME 26(2)(a), (3)(a) | |
| OP 111 | ME 26(2)(b), (3)(b) | |
| OP 112 | ME 26(2)(c), (3)(c), ME 27(1), (3) | |
| OP 113 | ME 26(2)(d), (3)(d) | |
| OP 114 | ME 26(2)(e), (3)(d) | |
| OP 115 | ME 26(4)(a), (5)(a), ME 28(1), (2) | |
| OP 116 | ME 26(4)(b), (5)(b), ME 28(3), (4) | |
| Subpart OZ | ||
| OZ 1 | ME 4(1)(a)(viii) | |
| OZ 2 | ME 5(1)(e)(i) | |
| OZ 3 | ME 5(1)(n) | |
| OZ 4 | ME 5(4), MG 5(4) | |
| OZ 5 | MJ 1(2), MJ 4 | |
| OZ 6 | MJ 7 | |
| PART R | ||
| Subpart RA | ||
| RA 1 | new | |
| RA 2 | MB 12, NC 2(1), ND 1W(2), NE 7(2), NF 13, NG 17(2), NH 3(7) | |
| RA 3 | BC 9, MC 1 | |
| RA 4 | BB 2(3), MB 4 | |
| RA 5 | BE 1(1), (4), (5), NC 15, ND 1, NE 3 | |
| RA 6 | NF 4, NG 11, NH 3 | |
| RA 7 | MH 1 | |
| RA 8 | NC 16, NE 2A(1), (2), NF 3, NG 12 | |
| RA 9 | NC 19, NE 6, NF 12, NG 15 | |
| RA 10 | NC 5(2), NC 16, NC 20(1), ND 1, ND 1W(2), NE 5, NF 3, NF 4, NF 13, NG 12, NG 13 | |
| RA 11 | NF 6(1), NG 16A(1) | |
| RA 12 | NF 6(2)–(4), NF 7(1), (2), NG 16A(2), (3) | |
| RA 13 | MC 1 | |
| RA 14 | MB 8(1), (2) | |
| RA 15 | NC 15, ND 9(2), (3), ND 10, ND 13, ND 14, NE 4, NF 4, NG 11, NH 3 | |
| RA 16 | NF 4(5), NG 11(4) | |
| RA 17 | NF 4(6) | |
| RA 18 | NF 4(6B), NG 11(4B) | |
| RA 19 | NBA 7, ND 10(4)(a), NF 7, NG 16, NH 4 | |
| RA 20 | NC 15(7), ND 13(8), ND 14(8), NH 4(8) | |
| RA 21 | NC 21, ND 1F | |
| RA 22 | NC 20 | |
| RA 23 | NE 7, NG 17(1) | |
| Subpart RB | ||
| RB 1 | MC 1 | |
| RB 2 | BC 1 | |
| RB 3 | BC 7, NG 3 | |
| RB 4 | MD 1(3), (3A) | |
| Subpart RC | ||
| RC 1 | MB 1 | |
| RC 2 | OB 1 “provisional tax rules” |
|
| RC 3 | MB 2, OB 1 “provisional tax rules” |
|
| RC 4 | MB 3 | |
| RC 5 | MB 4 | |
| RC 6 | MB 5 | |
| RC 7 | MB 6 | |
| RC 8 | MB 7 | |
| RC 9 | MB 8 | |
| RC 10 | MB 9 | |
| RC 11 | MB 10 | |
| RC 12 | MB 12 | |
| RC 13 | MB 13 | |
| RC 14 | MB 14 | |
| RC 15 | MB 16 | |
| RC 16 | MB 15(1)–(4), (11) | |
| RC 17 | MB 15(5)–(10) | |
| RC 18 | MB 17 | |
| RC 19 | MB 18 | |
| RC 20 | MB 19 | |
| RC 21 | MB 20 | |
| RC 22 | MB 21 | |
| RC 23 | MB 22 | |
| RC 24 | MB 23 | |
| RC 25 | MB 24 | |
| RC 26 | MB 25 | |
| RC 27 | MB 27 | |
| RC 28 | MB 29 | |
| RC 29 | MB 30 | |
| RC 30 | MB 31 | |
| RC 31 | MB 32 | |
| RC 32 | MB 33 | |
| RC 33 | MB 34 | |
| RC 34 | MB 35 | |
| RC 35 | MB 37 | |
| RC 36 | MB 38 | |
| RC 37 | MBB 2(1)(a), (d) | |
| RC 38 | MBB 2(1)(b), (c), (2)–(4) | |
| RC 39 | MBB 3 | |
| RC 40 | MBB 4 | |
| Subpart RD | ||
| RD 1 | new | |
| RD 2 | NC 15(4), OB 1 “PAYE rules” |
|
| RD 3 | NC 1(2), OB 2 | |
| RD 4 | NC 15(1), NC 16 | |
| RD 5 | OB 1 “salary or wages” |
|
| RD 6 | NC 4 | |
| RD 7 | OB 1 “extra pay” |
|
| RD 8 | NC 21(f)–(h), Income Tax (Withholding Payments) Regulations 1979, regulations 2, 4, 6–8 | |
| RD 9 | NC 6(1A), (3) | |
| RD 10 | NC 6, NC 8(1A), Income Tax (Withholding Payments) Regulations 1979, regulation 3 | |
| RD 11 | NC 6(1C), (1D), NC 13 | |
| RD 12 | NC 10 | |
| RD 13 | NC 11 | |
| RD 14 | NC 12 | |
| RD 15 | NC 2(2)–(4) | |
| RD 16 | NC 2(1) | |
| RD 17 | NC 2(5) | |
| RD 18 | NC 7(2) | |
| RD 19 | Income Tax (Withholding Payments) Regulations 1979, regulations 10, 11 | |
| RD 20 | Income Tax (Withholding Payments) Regulations 1979, regulation 12 | |
| RD 21 | NC 5 | |
| RD 22 | NC 15(1), (5), (6) | |
| RD 23 | NC 18 | |
| RD 24 | NC 18(1), Income Tax (Withholding Payments) Regulations 1979, regulation 5(3) | |
| RD 25 | OB 1 “FBT rules” |
|
| RD 26 | ND 1(1)–(3) | |
| RD 27 | ND 1A(1), ND 1L | |
| RD 28 | ND 1A(1)–(1D) | |
| RD 29 | ND 1A(2)–(6) | |
| RD 30 | ND 1AB | |
| RD 31 | ND 1B(1)–(6) | |
| RD 32 | ND 1B(7) | |
| RD 33 | ND 1C | |
| RD 34 | ND 1D, ND 1G | |
| RD 35 | ND 1DB | |
| RD 36 | ND 1E | |
| RD 37 | ND 1H | |
| RD 38 | ND 1I | |
| RD 39 | ND 1IB, ND 8B | |
| RD 40 | ND 1J | |
| RD 41 | ND 1K | |
| RD 42 | ND 1N | |
| RD 43 | ND 1O | |
| RD 44 | ND 1P(2) | |
| RD 45 | ND 1Q | |
| RD 46 | ND 1R | |
| RD 47 | ND 3(1), (1A) | |
| RD 48 | ND 3(2) | |
| RD 49 | ND 3(4)–(7), ND 4, ND 16 | |
| RD 50 | ND 5(3)–(6) | |
| RD 51 | ND 5(1), (2), ND 7, ND 7A | |
| RD 52 | ND 5A | |
| RD 53 | ND 6 | |
| RD 54 | GC 15(3), (4), ND 1S | |
| RD 55 | ND 1T | |
| RD 56 | ND 1U | |
| RD 57 | ND 1V | |
| RD 58 | ND 1(2)(b), (4), ND 2(2) | |
| RD 59 | ND 1(2)(a), ND 10(1), ND 2(1)–(4) | |
| RD 60 | ND 1(2)(c), (5), ND 14, ND 15(7), (8) | |
| RD 61 | ND 1(2)(c), (4), (5), ND 13 | |
| RD 62 | ND 2(4), ND 14(2B), ND 15 | |
| RD 63 | ND 8 | |
| RD 64 | NE 1, OB 1 “SSCWT rules” |
|
| RD 65 | NE 2(2), NE 3, NE 3B, NE 6, OB 1 “employer’s superannuation contribution”, “specified superannuation contribution” |
|
| RD 66 | OB 1 “complying fund rules” |
|
| RD 67 | NE 2 | |
| RD 68 | NE 2A(1), (2) | |
| RD 69 | NE 2B | |
| RD 70 | NE 5 | |
| RD 71 | NE 6 | |
| RD 72 | NEA 1 | |
| Subpart RE | ||
| RE 1 | OB 1 “RWT rules” |
|
| RE 2 | NF 1(2), (4), (5) | |
| RE 3 | NF 2(1A), (1AB) | |
| RE 4 | NF 2(3), (4) | |
| RE 5 | NF 2(7) | |
| RE 6 | NF 2(8) | |
| RE 7 | NF 3(1), (2) | |
| RE 8 | NF 3(1) | |
| RE 9 | NF 3(3)–(5) | |
| RE 10 | NF 2(5) | |
| RE 11 | NF 2B | |
| RE 12 | NF 2(1)(a) | |
| RE 13 | NF 2(1)(b) | |
| RE 14 | NF 2(1)(c), (2) | |
| RE 15 | NF 2(1)(d) | |
| RE 16 | NF 2(1)(e), (f) | |
| RE 17 | NF 2(1)(g) | |
| RE 18 | NF 2(1B) | |
| RE 19 | NF 2A(1), (3), NF 2D(1), (3) | |
| RE 20 | NF 4(1), (2) | |
| RE 21 | NF 4(1)–(5), (7), (8) | |
| RE 22 | NF 5 | |
| RE 23 | NF 8(1) | |
| RE 24 | NF 8A(1) | |
| RE 25 | NF 8B | |
| RE 26 | NF 4(9) | |
| RE 27 | NF 9(1), NF 11(1), (2) | |
| RE 28 | NF 4(6) | |
| RE 29 | NF 2(7) | |
| RE 30 | NF 10 | |
| Subpart RF | ||
| RF 1 | OB 1 “NRWT rules” |
|
| RF 2 | NG 1(2)–(4), NG 3, NG 4 | |
| RF 3 | NG 8(1) | |
| RF 4 | NG 8(2), (3) | |
| RF 5 | NF 2(6) | |
| RF 6 | NG 13 | |
| RF 7 | NG 2(1)(c) | |
| RF 8 | NG 2(1)(a) | |
| RF 9 | NG 2(3), (4), OB 1 “fully conduit tax relief credited” |
|
| RF 10 | NG 2(1)(b)(ii), NG 9 | |
| RF 11 | NG 14 | |
| RF 12 | NG 2(1)(b)(i), (ib), (iii) | |
| RF 12B | NG 2(1)(ab) | |
| RF 12C | NG 2(1)(b)(iii) | |
| RF 13 | NG 11(1)–(3) | |
| RF 14 | NG 2(2) | |
| RF 15 | NG 10 | |
| Subpart RG | ||
| RG 1 | OB 1 “dividend withholding payment rules” |
|
| RG 2 | NH 1(2) | |
| RG 3 | NH 1(1), NH 3(1) | |
| RG 4 | NH 2(1) | |
| RG 5 | NH 2(2), (3) | |
| RG 6 | NH 3(2)–(4) | |
| RG 7 | NH 7 | |
| Subpart RM | ||
| RM 1 | new | |
| RM 2 | MD 1(1) | |
| RM 3 | NH 4(1) | |
| RM 4 | MD 1(2) | |
| RM 5 | MD 1(1A) | |
| RM 6 | MD 1(2B), NH 3(7) | |
| RM 7 | NBA 7 | |
| RM 8 | MD 1(4)(b), (c), NF 7(1), (2), (5), NG 16(1), (1A) | |
| RM 9 | ND 10(4)(a) | |
| RM 10 | MD 1(3), (3A), MD 1(4) | |
| RM 11 | MB 11 | |
| RM 12 | MB 36 | |
| RM 13 | MD 2(1), (1A) | |
| RM 14 | MD 2(2) | |
| RM 15 | MD 2(3), (4) | |
| RM 16 | MD 2(5), (5A) | |
| RM 17 | MD 2(6) | |
| RM 18 | NH 4(2), (3) | |
| RM 19 | NH 4(4)(a) | |
| RM 20 | NH 4(4)(b) | |
| RM 21 | NH 4(5), (6) | |
| RM 22 | MD 2B(1), (1B) | |
| RM 23 | MD 2B(2) | |
| RM 24 | MD 2B(3) | |
| RM 25 | MD 2B(4), (4B) | |
| RM 26 | MD 2B(5) | |
| RM 27 | MD 2B(6) | |
| RM 28 | MD 3(1) | |
| RM 29 | MD 3(2) | |
| RM 30 | MD 3(3) | |
| RM 31 | MD 3(4) | |
| RM 32 | MD 2(7) | |
| RM 33 | MD 2A | |
| Subpart RP | ||
| RP 1 | MBA 1 | |
| RP 2 | NBA 1, NBA 8, NBB 7(3) | |
| RP 3 | NBB 3 | |
| RP 4 | NBB 1, NBB 6 | |
| RP 5 | NBB 5(4), (5) | |
| RP 6 | NBA 6 | |
| RP 7 | NBA 4(2), (3) | |
| RP 8 | NBA 4(1B) | |
| RP 9 | NBA 4(1)(a) | |
| RP 10 | NBA 4(1)(b)(i), (ii) | |
| RP 11 | NBA 4(1)(b)(iii) | |
| RP 12 | NBA 4(4) | |
| RP 13 | NBA 5(1), (2) | |
| RP 14 | NBA 5(1) | |
| RP 15 | NBA 5(1B) | |
| RP 16 | NBA 5 | |
| RP 17 | MBA 2 | |
| RP 18 | MBA 3, MBA 4(3), MBA 5(1)–(4) | |
| RP 19 | MBA 6(1)–(3) | |
| RP 20 | MBA 6(4)–(9) | |
| RP 21 | MBA 7 | |
| Subpart RZ | ||
| RZ 1 | MZ 8 | |
| RZ 2 | MZ 9 | |
| RZ 3 | MZ 10 | |
| RZ 4 | MZ 11 | |
| RZ 5 | MZ 12 | |
| RZ 6 | MD 2(5)(a)(ii), MD 3(4)(a) | |
| RZ 7 | IZ 3 | |
| RZ 8 | IZ 1, IZ 2, IZ 4 | |
| RZ 9 | IZ 6 | |
| RZ 10 | IZ 5 | |
| PART Y | ||
| Subpart YA | ||
YA 1 “association” |
HF 1(9) “association” |
|
YA 1 “business”(b) |
OC 1(2)(c), OC 3(b) | |
YA 1 “charitable purpose” |
OB 3A | |
YA 1 “company”(d), (e) |
OC 1(2)(a), OC 3(a) | |
YA 1 “cost” |
ND 1P(1) | |
YA 1 “CTR company” |
MI 16 | |
YA 1 “grey list company” |
EX 24 | |
YA 1 “identical goods” |
ND 1M | |
YA 1 “member” |
HF 1(9) “member” |
|
YA 1 “minor” |
HH 3F(2) | |
YA 1 “policyholder loss” |
II 2 | |
YA 1 “price” |
ND 1P(1) | |
| YA 2 | HG 12(2), IZ 7, MB 12, ME 9(6), MI 10(5), MI 21(5), MK 8(6), NC 20(1), ND 1W(2), NE 7(2), NF 13, NG 17(2), NH 3(7), OB 6 | |
| YA 3 | OB 6(2), (3) | |
| Subpart YB | ||
| YB 1 | new | |
| YB 2 | OD 7(1)(a), (2), (3), OD 8(1)(a), (2), (3)(a)(i), (3A), (4)(a)(i), (6) | |
| YB 3 | OD 8(3)(a)(ii), (3A) | |
| YB 4 | OD 8(3)(c), (3A) | |
| YB 5 | OD 7(1)(b), (2), OD 8(4)(b)(i) | |
| YB 6 | OD 8(4)(b) | |
| YB 7 | OD 8(3)(b) | |
| YB 8 | OD 8(1)(b), (2)(b), (c) | |
| YB 9 | OB 1 “relative”, OD 7(1)(c), OD 8(1)(c), (3)(d), (4)(c) |
|
| YB 10 | OB 1 “relative”, OD 7(1)(c), OD 8(1)(c), (3)(d), (4)(c) |
|
| YB 11 | OB 1 “relative”, OD 7(1)(c), OD 8(1)(c), (3)(d), (4)(c) |
|
| YB 12 | OB 1 “relative”, OD 7(1)(c), OD 8(1)(c), (3)(d), (4)(c) |
|
| YB 13 | OD 8(1)(g), (3)(g) | |
| YB 14 | OD 8(1)(f), (3)(h) | |
| YB 15 | OD 8(3)(i) | |
| YB 16 | OD 7(1)(d)(i), OD 8(1)(d), (3)(e), (4)(d) | |
| YB 17 | OD 7(1)(d)(ii), OD 8(1)(e), (3)(f), (4)(e) | |
| YB 18 | OD 8(3)(j) | |
| YB 19 | OD 8(1)(h) | |
| YB 20 | OD 8(1), (3), (4) | |
| YB 21 | HH 1(1), OD 9 | |
| Subpart YC | ||
| YC 1 | OD 1 | |
| YC 2 | OD 3(1), (2) | |
| YC 3 | OD 4(1), (2) | |
| YC 4 | OD 3(3)(d), OD 4(3)(d), (4) | |
| YC 5 | OD 3(3)(a), OD 4(3)(a) | |
| YC 6 | OD 3(3)(c), OD 4(3)(c) | |
| YC 7 | OD 5(1) | |
| YC 8 | OD 5(2) | |
| YC 9 | OD 5(3), (4) | |
| YC 10 | OD 5(5) | |
| YC 11 | OD 5(6) | |
| YC 12 | OD 5(5A)–(5C) | |
| YC 13 | OD 5(6A)–(6F) | |
| YC 14 | OD 5(7) | |
| YC 15 | OD 5(8) | |
| YC 16 | OD 5(9) | |
| YC 17 | OD 5A | |
| YC 18 | OD 5AA | |
| YC 19 | OD 5B | |
| YC 20 | OD 6 | |
| Subpart YD | ||
| YD 1 | OE 1 | |
| YD 2 | GC 9(6), OE 2(1), (1B) | |
| YD 3 | OE 2(2)–(6) | |
| YD 4 | FB 2(2) | |
| YD 5 | FB 2(1A) | |
| YD 6 | FC 18, FC 19 | |
| YD 7 | FC 21 | |
| YD 8 | FC 13, FC 14(1) | |
| YD 9 | OE 8 | |
| YD 10 | OE 7(1), (2) | |
| YD 11 | OE 7(3)–(5) | |
| Subpart YE | ||
| YE 1 | OF 1 | |
| Subpart YF | ||
| YF 1 | new | |
| Subpart YZ | ||
| YZ 1 | OE 4(1A) | |
| PART Z | ||
| ZA 1 | YA 1 | |
| ZA 2 | YA 2 | |
| ZA 3 | YA 3 | |
| ZA 4 | YA 4 | |
| ZA 5 | YA 5 | |
| ZA 6 | YA 6 | |
| Schedules | ||
| Schedule 1 | schedule 1, schedule 14, schedule 2 part B | |
| Schedule 2 | schedule 19 | |
| Schedule 3 | schedule 13 | |
| Schedule 4 | Income Tax (Withholding Payments) Regulations 1979, schedule | |
| Schedule 5 | GC 16, schedule 2 part A | |
| Schedule 10 | schedule 10 | |
| Schedule 11 | schedule 11B | |
| Schedule 12 | schedule 11 | |
| Schedule 13 | schedule 16 | |
| Schedule 14 | schedule 17 | |
| Schedule 17 | schedule 8 | |
| Schedule 18 | schedule 9 | |
| Schedule 19 | schedule 6B | |
| Schedule 20 | schedule 7 | |
| Schedule 24 | schedule 3 | |
| Schedule 25 | schedule 4 | |
| Schedule 26 | schedule 5 | |
| Schedule 27 | schedule 6 | |
| Schedule 31 | schedule 12 | |
| Schedule 32 | KC 5(1)(ae)–(cp) | |
| Schedule 36 | schedule 18 | |
| Schedule 37 | schedule 15 | |
| Schedule 48 | schedule 20 | |
| Schedule 49 | schedule 21 | |
| Schedule 50 | schedule 22 | |
| Schedule 51 | schedule 22A | |
| Schedule 52 | schedule 23 |
Schedule 52 part B: amended, on 1 April 2008, by section 593(14) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part B: amended, on 1 April 2008, by section 593(15) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part B: amended, on 1 April 2008, by section 593(16) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part B: amended, on 1 April 2008, by section 593(17) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part B: amended, on 1 April 2008, by section 593(18) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part B: amended, on 1 April 2008, by section 593(19) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part B: amended, on 1 April 2008, by section 593(20) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part B: amended, on 1 April 2008, by section 593(21)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part B: amended, on 1 April 2008, by section 593(21)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part B: amended, on 1 April 2008, by section 593(22) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part B: amended, on 1 April 2008, by section 593(23) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part B: amended, on 1 April 2008, by section 593(24) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part B: amended, on 1 April 2008, by section 593(25) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 52 part B: amended, on 1 April 2008, by section 593(26) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Part C New TAA provisions
| New section in TAA 1994 | From section in ITA 2004 (unless otherwise stated) | |
|---|---|---|
| TAA 15C | NBA 1, NBB 3 | |
| TAA 15D | NBA 2(1)(a)–(c), (2), (3) | |
| TAA 15E | NBA 2(4) | |
| TAA 15F | NBA 2(1)(c) | |
| TAA 15G | NBB 2 | |
| TAA 15H | NBB 4(1) | |
| TAA 15I | NBB 4(2)–(5) | |
| TAA 15J | NBA 3, NBA 8, NBB 7(1), (2) | |
| TAA 15K | NBA 5(3) | |
| TAA 15L | NBA 5(4) | |
| TAA 15M | NBB 3(2), NBB 5(1), (3) | |
| TAA 15N | MBA 3(1) | |
| TAA 15O | MBA 4(5), (6) | |
| TAA 15P | MBA 4(1), (2), (4) | |
| TAA 15Q | MBA 3(1)(d) | |
| TAA 15R | MBA 3 | |
| TAA 15S | MBA 8 | |
| TAA 15T | NF 2AA | |
| TAA 24B | NC 8(1), (1AA) | |
| TAA 24C | NC 8(1) proviso | |
| TAA 24D | NC 8(9A) | |
| TAA 24E | NC 8(12) | |
| TAA 24F | NC 14 | |
| TAA 24G | NC 12A | |
| TAA 24H | NC 8(7), NC 9 | |
| TAA 24I | NC 8(2)–(4), (11), NC 8A | |
| TAA 24J | NC 15(1), (2), (2B) | |
| TAA 24K | NF 8(2)–(4), NF 8A(2)–(3) | |
| TAA 24L | NC 7(1) | |
| TAA 24M | Income Tax (Withholding Payments) Regulations 1979, reg 5 | |
| TAA 24N | Income Tax (Withholding Payments) Regulations 1979, reg 6A | |
| TAA 24O | Income Tax (Withholding Payments) Regulations 1979, reg 12A | |
| TAA 24P | NC 7(3), NC 8(10), NC 15(3) | |
| TAA 32E | NF 9(1)–(3) | |
| TAA 32F | NF 9(8), (10) | |
| TAA 32G | NF 9(6), (7), (9)–(11) | |
| TAA 32H | NF 9(4), (5) | |
| TAA 32I | NF 9(12)–(14) | |
| TAA 32J | NF 10(1)(a), (d), (3) | |
| TAA 32K | NF 11(1) | |
| TAA 32L | NF 11(2)–(9) | |
| TAA 32M(1) | NG 5 | |
| TAA 32M(2) | NG 6 | |
| TAA 32M(3)–(5) | NG 7 | |
| TAA 32N | NH 2(4), NH 3(6) | |
| TAA 46B | ND 2(3), ND 9, ND 10(2)–(5), ND 11, ND 12 | |
| TAA 46C | ND 13(5), (6), ND 14(5), (6) | |
| TAA 46D | ND 15(7), (8) | |
| TAA 46E | ND 1(6) | |
| TAA 71B | NH 4(5)(b), (c) | |
| TAA 78B | LC 13(1) | |
| TAA 78C | LC 13(2) | |
| TAA 78D | LB 2(4), LD 3(4), LD 3A(5), LD 8(3), LD 9(4) | |
| TAA 78E | LF 6(4) | |
| TAA 78F | LF 6(6) | |
| TAA 80KA | KD 5(1B)–(1C) | |
| TAA 80KB | KD 5(2)–(2AB) | |
| TAA 80KC | KD 5(3), (3A) | |
| TAA 80KD | KD 5(4), (5)(a) | |
| TAA 80KE | KD 5(11) | |
| TAA 80KF | KD 5(2A), (5)(b), (7) | |
| TAA 80KG | KD 5(9) | |
| TAA 80KH | KD 5(10), (12) | |
| TAA 80KI | KD 7(1) | |
| TAA 80KJ | KD 7(3) | |
| TAA 80KK | KD 7(2B), (2C) | |
| TAA 80KL | KD 7(4) | |
| TAA 80KM | KD 7(2), (2A) | |
| TAA 80KN | KD 6(1) | |
| TAA 80KO | KD 6(1A) | |
| TAA 80KP | KD 6(1B) | |
| TAA 80KQ | KD 6(1C) | |
| TAA 80KR | KD 6(1D) | |
| TAA 80KS | KD 6(2), (3) | |
| TAA 80KT | KD 6(4) | |
| TAA 80KU | KD 7(3A), (3B), (3C) | |
| TAA 80KV | KD 4(5) | |
| TAA 80KW | KD 7A | |
| TAA 90AF | GC 22(3), (7), (8) | |
| TAA 90AG | GC 27A(4), (7)–(9) | |
| TAA 92AB | HG 8 | |
| TAA 93B | HH 7 | |
| TAA 93C | LC 4(1C) | |
| TAA 104B | ME 20, ME 40, MF 6, MG 12, MI 12, MJ 8, MK 9 | |
| TAA 120OE(1)–(3) | MBA 5(5), (6) | |
| TAA 120OE(4)–(5) | MBA 9 | |
| TAA 165B | NG 16(5) | |
| TAA 166B | HK 18 | |
| TAA 225AA | OC 4 | |
| TAA 225B | LC 1A(1), (2) |
Taxation (Limited Partnerships) Act 2008
Public Act |
2008 No 2 |
|
Date of assent |
13 March 2008 |
|
Commencement |
see section 2 |
1 Title
This Act is the Taxation (Limited Partnerships) Act 2008.
2 Commencement
This Act comes into force on 1 April 2008.
Part 1 Amendments to Income Tax Act 2007
5 New heading and section CB 35 added
(1)
Amendments incorporated in the principal Act.
(2)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
8 New heading and section CW 55B added
(1)
Amendments incorporated in the principal Act.
(2)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
9 New heading and section CX 62 added
(1)
Amendments incorporated in the principal Act.
(2)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
10 New heading and section DV 20 added
(1)
Amendments incorporated in the principal Act.
(2)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
13 Financial arrangements, income, and expenditure relevant to criteria
(1)
Amendment incorporated in the principal Act.
(2)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
14 Section EX 13 repealed
(1)
Amendment incorporated in the principal Act.
(2)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
15 Cash basis holder
(1)
Amendment incorporated in the principal Act.
(2)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
16 Attribution rule: calculation
(1)
Amendment incorporated in the principal Act.
(2)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
17 New heading and section GB 50 added
(1)
Amendments incorporated in the principal Act.
(2)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
18 Section HD 20 replaced
(1)
Amendments incorporated in the principal Act.
(2)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
19 New subpart HG
(1)
Amendments incorporated in the principal Act.
(2)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
20 Section HR 1 repealed
(1)
Amendment incorporated in the principal Act.
(2)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
21 New sections HZ 3 and HZ 4
(1)
Amendments incorporated in the principal Act.
(2)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
22 When unincorporated bodies hold certificates
(1)
Amendment incorporated in the principal Act.
(2)
For a person who is not a limited partner in a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
23 Definitions
(1)
This section amends section YA 1.
(2)–(14)
Amendment incorporated in the principal Act.
(15)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsections (2) to (14) apply for income years starting on and after 1 April 2008.
26 Classes of income treated as having New Zealand source
(1), (2)
Amendments incorporated in the principal Act.
(3)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsections (1) and (2) apply for income years starting on and after 1 April 2008.
Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008
Public Act |
2008 No 36 |
|
Date of assent |
29 May 2008 |
|
Commencement |
see section 2 |
1 Title
2 Commencement
(1)
This Act comes into force on the date on which it receives the Royal assent, except as provided in this section.
(2)
In Part 1, other than sections 3, 4, 9 and 11,—
(a)
the subsections (1) of the sections are treated as coming into force on 1 April 2008:
(b)
the subsections (2) of the sections come into force on 1 April 2009:
(c)
the subsections (3) of the sections come into force on 1 April 2010:
(d)
the subsections (4) of the sections come into force on 1 April 2011.
(3)
In Part 1, 11,—
(a)
subsection (1) comes into force on 1 July 2008:
(b)
subsection (2) comes into force on 1 April 2009:
(c)
subsection (3) comes into force on 1 April 2010:
(d)
subsection (4) comes into force on 1 April 2011.
(4)
In Part 2, other than sections 12 and 17,—
(a)
the subsections (1) of the sections come into force on 1 October 2008:
(b)
the subsections (2) of the sections come into force on 1 April 2010:
(c)
the subsections (3) of the sections come into force on 1 April 2011.
(5)
In Part 3,—
(a)
Sections 59 and 60 are treated as coming into force on 19 December 2007:
(b)
Sections 24, 25, 26(1), 27, 28, 29, 30, 32, 33, 34, 35, 36, 37, 38, 43, 44, 45, 46, 48(2) and (3)(a), 49, 50, 56, and 58 are treated as coming into force on 1 April 2008:
(c)
Sections 20, 21, 22, 23, 31, 48(4) and (5), 55, and 57 come into force on 1 July 2008:
(d)
Sections 39, 40, 41, 42, 47, 51, and 52 come into force on 1 October 2008:
(e)
Section 26(2) comes into force on 1 April 2009.
Part 1 Personal tax cuts and Working for Families tax credit increase: 2008–09 start
3 Application
In this Part, other than sections 4 and 9,—
(a)
the subsections (1) of the sections apply for the 2008–09 income year and later income years:
(b)
the subsections (2) of the sections apply for the 2009–10 income year and later income years:
(c)
the subsections (3) of the sections apply for the 2010–11 income year and later income years:
(d)
the subsections (4) of the sections apply for the 2011–12 income year and later income years.
Part 3 Annual rates, consequential personal tax cuts amendments, and remedial matters
Amendments to Income Tax Act 2007
24 Heading and section LC 1 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 income year and later income years.
25 Section LC 2 repealed
(1)
Amendment incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 income year and later income years.
32 Tax credits for supplementary dividends
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 income year and later income years.
34 Meaning of net family scheme income
(1)
Amendment incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 income year and later income years.
37 Tax credits for non-resident investors
(1), (2)
Amendment incorporated in the principal Act.
(3)
Subsections (1) and (2) apply for the 2008–09 income year and later income years.
38 Payment dates for terminal tax
(1)
Amendment incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 income year and later income years.
43 Calculation of all-inclusive pay
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsections (1) and (2) apply for the 2008–09 income year and later income years.
44 Resident passive income
(1), (2)
Amendment incorporated in the principal Act.
(3)
Subsections (1) and (2) apply for the 2008–09 income year and later income years.
Taxation (Business Tax Measures) Act 2009
Public Act |
2009 No 5 |
|
Date of assent |
30 March 2009 |
|
Commencement |
see section 2 |
1 Title
This Act is the Taxation (Business Tax Measures) Act 2009.
2 Commencement
(1)
This Act comes into force on the date on which it receives the Royal assent, except as provided in this section.
(2)
In Part 1, the sections, other than sections 3 and 24, come into force on 1 April 2009.
(3)
In Part 2,—
(a)
section 32 is treated as coming into force on 19 December 2007:
(b)
sections 29(1), 30(1), and 31(1) come into force on 1 April 2009:
(c)
sections 29(2), 30(2), and 31(2) come into force on 1 April 2010.
Part 1 Business tax measures
Amendments to Income Tax Act 2007
4 New heading and new section DB 62
(1)
Amendment incorporated in the principal Act.
(2)
Subsection (1) applies for the 2009–10 income year and later income years.
5 Valuing closing stock under $5,000
(1), (2)
Amendment incorporated in the principal Act.
(3)
Subsections (1) and (2) apply for the 2009–10 income year and later income years.
6 When use of spreading method not required
(1)
Amendment incorporated in the principal Act.
(2)
Subsection (1) applies for the 2009–10 income year and later income years.
7 Straight-line method
(1)
Amendment incorporated in the principal Act.
(2)
Subsection (1) applies for the 2009–10 income year and later income years.
8 Consistency of use of straight-line method and market valuation method
(1), (2)
Amendment incorporated in the principal Act.
(3)
Subsections (1) and (2) apply for the 2009–10 income year and later income years.
9 Section EW 54 replaced
(1)
Amendment incorporated in the principal Act.
(2)
Subsection (1) applies for the 2009–10 income year and later income years.
10 Section EW 56 repealed
(1)
Amendment incorporated in the principal Act.
(2)
Subsection (1) applies for the 2009–10 income year and later income years.
11 Thresholds
(1)–(4)
Amendment incorporated in the principal Act.
(5)
Subsections (1) to (3) apply for the 2009–10 income year and later income years.
12 Financial arrangements, income, and expenditure relevant to criteria
(1)–(4)
Amendment incorporated in the principal Act.
(5)
Subsections (1) to (4) apply for the 2009–10 income year and later income years.
13 Section EW 59 replaced
(1)
Amendment incorporated in the principal Act.
(2)
Subsection (1) applies for the 2009–10 income year and later income years.
14 Trustee of deceased’s estate
(1), (2)
Amendment incorporated in the principal Act.
(3)
Subsections (1) and (2) apply for the 2009–10 income year and later income years.
Part 2 Minor remedial matters
Amendments to Income Tax Act 2007
29 Employer’s liability for attributed benefits
(1)
Amendment incorporated in the principal Act.
(2)
[Repealed](3)
Subsection (1) applies for the 2009–10 income year and later income years.
(4)
Subsection (2) applies for the 2010–11 income year and later income years.
Section 29(2): repealed, on 29 May 2009, by section 4 of the Taxation (Budget Tax Measures) Act 2009 (2009 No 14).
30 Calculation for certain employees when information lacking
(1)
Amendment incorporated in the principal Act.
(2)
[Repealed](3)
Subsection (1) applies for the 2009–10 income year and later income years.
(4)
Subsection (2) applies for the 2010–11 income year and later income years.
Section 30(2): repealed, on 29 May 2009, by section 4 of the Taxation (Budget Tax Measures) Act 2009 (2009 No 14).
31 Pooling non-attributed benefits
(1)
Amendment incorporated in the principal Act.
(2)
[Repealed](3)
Subsection (1) applies for the 2009–10 income year and later income years.
(4)
Subsection (2) applies for the 2010–11 income year and later income years.
Section 31(2): repealed, on 29 May 2009, by section 4 of the Taxation (Budget Tax Measures) Act 2009 (2009 No 14).
Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009
Public Act |
2009 No 34 |
|
Date of assent |
6 October 2009 |
|
Commencement |
see section 2 |
1 Title
2 Commencement
(1)
This Act comes into force on the day on which it receives the Royal assent, except as provided in this section.
(2)
Sections 74, 108, 319, 320, 322, 323, 502, 510, 546, 549, 557(26), (45), (53), (132), (145), and (147), 605(1), and (3), 606, 610, 682, 862, and 863 are treated as coming into force 3 months after this Act receives the Royal assent.
(3)
Section 704(5) is treated as coming into force—
(a)
in relation to the Parliamentary Service, on 1 October 1986:
(b)
in relation to the Office of the Clerk of the House of Representatives, on 1 August 1988.
(4)
Section 855 is treated as coming into force on 1 April 1993.
(5)
Section 850 is treated as coming into force on 1 April 1995.
(6)
Sections 851 and 860 are treated as coming into force on 1 April 1997.
(7)
Sections 847, 848, 849, 852, 853, 854, and 856 are treated as coming into force on 1 October 2001.
(8)
Sections 628(1), 646(1) and (4), 647(1), (3), and (6), 712, 735, 736, 738, 741, 742, 743, 746, 747, 748, 749, 750, 751, 754, 759, 760, 761, 764(2), 767, 769, 770, 771, 772, 773, 789(2) and (4), 832, 844(2), (9), (15), (23), (25), (31), and (33), 845, 858(1) and (3), and 864 are treated as coming into force on 1 April 2005.
(9)
Section 647(2) is treated as coming into force on 1 October 2005.
(10)
Sections 744, 768, and 844(3), (13), (14), (22), and (32) are treated as coming into force on 1 April 2006.
(11)
Sections 646(2) and 647(4) are treated as coming into force on 3 April 2006.
(12)
Sections 706, 739, 779, 780, 781, 782, 783, 784, 785, 786, 787, 788, 789(1) and (3), 793, 794, 795, 796, 797, 798, 799, 800, 801, 802, 819(2), 841, and 844(8), (11), (18), (21), and (35) are treated as coming into force on 1 April 2007.
(13)
Section 684 is treated as coming into force on 17 May 2007.
(14)
Sections 720, 731, 733(2) and (4), and 844(6) and (17) are treated as coming into force on 1 July 2007.
(15)
Sections 612, 625, 675, 677, 756, 808, 809, 811, 812, 813, 814, 815, 816, 817, 818, 819(1), 820, 821, 822, 823, 824, 825, 826, 827, 828, 829, 833, 834, 835, 836, 837, 838, 839, 840, 842, 843, and 844(26) are treated as coming into force on 1 October 2007.
(16)
Section 764(1) and (3) is treated as coming into force on 1 December 2007.
(17)
Sections 638(2), 757, 830, and 831 are treated as coming into force on 19 December 2007.
(18)
Section 758 is treated as coming into force on 1 January 2008.
(19)
Section 737, 740, 755, 762, 790, 791, 792, 803, 804, 805, 806, 807, 810, and 844(4), (5), (7), (10), (12), (16), and (27) to (30) are treated as coming into force on 25 February 2008.
(20)
Section 763 is treated as coming into force on 4 March 2008.
(21)
Sections 5(1), (2), (4), (5), and (7), 11, 12, 15(1)(b), 16, 18, 19(1), (2), (3) and (5), 20(3), 24, 25, 26, 32, 34, 35, 36, 37, 38, 41(1) and (2), 42, 43, 44, 45, 47, 48, 52, 53, 54, 56(1) and (4), 60, 62, 68, 72, 73(3), 76, 81, 82, 83, 84, 85, 93, 96(1) and (3), 97, 98(1), (3), and (4), 99, 100, 101, 102(1), (3), (5), and (7), 103(1), (3), and (5), 104(1) and (3), 105(1), (3), and (5), 106(1), (3), and (5), 107, 109, 111, 117, 118, 119, 120, 121, 127, 128, 129, 130, 131, 133, 134, 135, 136(1) and (3), 137(1), (2), (3), and (5), 138, 140, 141, 142, 143, 144, 145, 146, 147, 150, 151, 152(1), 161(7) and (15), 166, 167, 168, 169, 170, 171, 172, 173(1) to (3), (5) to (7), and (11), 174, 176(1), 177(1), (2) to (4), and (6) to (10), 178(1) to (5), and (7) to (11), 179, 180(1), 181(1), (2), and (5), 182, 183, 188, 196, 197, 198, 201, 202(1) and (3), 203, 204, 205(1), (4), and (5), 209(2), (3), and (5), 211(3) and (6), 215(1) and (3), 218(1), (4), (5), (7), and (9), 227, 230(4), 232, 233, 234, 235, 236, 238(1) and (4), 239(1), 241, 242(1), 251, 253, 254, 255, 256, 257, 258, 261, 262(1), 263, 264(2) and (4), 265, 266, 268, 269, 270, 271, 272, 273, 274, 275, 277, 280, 281, 282(1), (3), (4), and (5), 283, 284(1), (2), (4), and (6), 285, 286, 287, 288, 289, 290, 291, 293, 294, 296(2), (3), and (8), 297(2) and (5), 298(1) and (4), 299, 300, 302(2) and (4), 304, 306, 308(1), 309, 311, 312, 314, 317, 318, 321, 324(1), (2), (4), and (6), 329, 330, 331, 332, 333, 334, 335, 336(1), (3), (5), and (6), 337, 338, 339, 340(1), (3), (4), and (7), 341, 344, 345, 349, 350, 352, 353, 354, 355, 356, 357, 358, 359, 360(1) and (3), 361, 362, 363, 364, 365, 366, 367, 368, 369, 370, 371, 376, 378(1), (2), (4), (5), and (7), 379, 381(2) and (4), 383, 387, 388(2) and (5), 389(2) and (3), 390, 391, 393, 394, 397, 398, 399(1), (4), and (8), 400(2) and (6), 409, 420(1) and (3), 421(1) and (3), 422, 427, 431(1) and (3), 440, 441, 442, 443, 444, 446, 447(2) and (5), 452(3) and (6), 453, 455, 457, 460(2), (4), and (7), 466, 470, 486, 489, 490(2), (3) and (5), 491(1), (3), and (5), 492(1) and (5), 493, 494, 495, 496, 497, 500, 503(2), (3), and (4), 504, 505, 506, 507, 509, 511, 512, 513, 514(1) to (4), (7), and (9) to (11), 515, 516, 517(1) and (3) to (5), 518(1) and (3) to (5), 519(1) to (6) and (8) to (13), 520, 521, 522, 523, 524, 525, 526, 529, 530, 531(1), (2), and (4) to (7), 532, 533, 534, 536, 537, 538, 539, 541, 542, 543, 544, 545, 547, 548, 554, 555, 556, 557(5), (7), (10), (25), (28), (29), (36), (37), (39), (42), (49), (50), (51), (52), (54), (55), (57), (58), (59), (62), (63), (64), (68), (69), (76), (84), (85), (88), (93), (95), (98), (99), (109), (114), (118), (119), (130), (134), (137), (138), (139), (140), (141), (142), (143), (144), (146), (149), (156), (157), (164), (170), (171), (175), (176), (184), (187), (191), (193), (195), (197), (198), (199), (200), (202), (204), (210), (214), (217), (219), (222), (224), (225), and (228), 559, 560, 561, 562, 564, 567, 568, 569, 570, 571(1) and (3), 572, 573, 574, 575, 576, 579(3) to (8), 580, 581, 582, 583, 585, 590, 591, 592, 593, 596(3), (4), (7), and (8), 597(4), 598(1) and (3), 599(1), 609, 614, 615, 616(2), 619(2), (3), (6), and (7), 620, 624, 627, 628(2) to (4), 630(1), 631, 632, 633, 636, 637, 640, 642, 643, 644, 646(3) and (5), 647(5) and (7), 648, 649, 650, 651(1) and (3), 654, 659, 660, 661, 664, 665, 669, 671, 672, 673, 680, 683, 690, 691, 693, 701, 702, 715(1) to (3), 717, 719, 724, 725, 726, 727, 729, 730, 733(3) and (5), 765, 766, 774, 775, 776, 777, 778, 844(19), (20), (24), and (34), 858(2) and (4), 859, and 865 are treated as coming into force on 1 April 2008.
(22)
Sections 88, 315, 316, 360(2), 503(1), 557(148), 732, 867, and 868 are treated as coming into force on 1 July 2008.
(23)
Sections 40, 58, 61, 243, 244, 745, 752, and 753 are treated as coming into force on 26 September 2008.
(24)
Section 137(4) and (6) are treated as coming into force on 1 October 2008.
(25)
Sections 10, 80, 112(2) and (3), 115, 116, 132(2) and (4), 173(8), (13), and (15), 557(32), (48), (60), (82), (105), (127), (131), (159), (160), (181), (186), and (206), and 704(2) and (4) are treated as coming into force on 1 January 2009.
(26)
Sections 9, 27, 50, 64, 92, 114, 136(2), (4), (5), and (6), 139, 173(9), 176(2) and (3), 181(4) and (8), 184, 276, 278, 279, 282(2), 284(3), (5), (7), and (8), 301, 347(1), 399(2) and (6), 445(1) and (4), 462, 463, 464, 465, 492(2), 508, 514(5), (6), and (8), 517(2), 518(2), 519(7), 550, 557(92), (158), (165), (166), (188), and (209), 571(2), (4), and (5), 587, 607, 608, 619(1), (4), and (5), 623, 715(4), and 721 are treated as coming into force on 1 April 2009.
(27)
Sections 5(3), (6), and (8), 6, 14, 17(2), (3) and (5), 20(1), (2), and (4), 22, 23, 29, 30, 39, 41(3) and (6), 69, 70, 71, 79, 90, 91, 110, 152(2) and (3), 153, 154, 155, 156, 160, 161(1) to (6), (9) to (14), (16), and (17), 162, 163, 164, 165, 175, 180(2) to (4), 195, 202(2) and (4), 206, 207, 208, 209(1) and (4), 210, 211(1), (2), (4), (5), and (7), 212, 213, 214, 215(2), (4), and (5), 216, 217, 218(3) and (10), 219, 220, 221, 222, 223, 224, 225, 226, 228, 229, 230(1) to (3), and (5) to (7), 231, 237, 238(2), (3), and (5), 240, 246, 247, 248, 249, 250, 252, 259, 260, 302(1) and (3), 303, 305, 340(2), (5), and (6), 342, 343, 346, 377, 385, 395, 399(3) and (7), 400(3) and (7), 401(2) and (5), 403, 404, 405, 406, 407, 408, 412, 413, 414, 415, 416, 417, 419, 421(2) and (4), 423, 424, 425, 426, 428, 429, 430, 431(2) and (4), 432, 433, 434, 435, 436, 437, 448, 456, 459(1) and (3), 460(3) and (8), 461(1) and (3), 468, 469(1) and (3), 471, 472, 473, 474, 475, 476, 477, 478, 479, 480, 481, 482, 485, 488, 490(1) and (4), 491(2), (4) and (6), 492(3), (4), and (6), 527, 528, 540, 557(8), (9), (11), (14), (16), (22), (23), (30), (34), (38), (40), (41), (43), (61), (70), (71), (74), (75), (77), (78), (79), (80), (89), (94), (96), (104), (117), (123), (128), (129), (182), (183), (185), (203), (208), (211), (212), (213), (215), (216), and (229), 558, 577(2), 584, 586, 596(5) and (9), 597(1) to (3), (5) and (6), 605(2) and (4), 617, 634, 635, 651(2) and (5), 652, 655, 656, 657, 658, 666, 668, 674, 676, 678, 686, 687, 688, 695, 697, and 700 are treated as coming into force on 30 June 2009.
(28)
Sections 46, 56(2), (3), and (5), 59, 86, 87, and 89 come into force on 1 October 2009.
(29)
Sections 95, 123, 124, 125, 126, 557(108), and (110) come into force on 1 January 2010.
(30)
Sections 4, 7, 8, 13, 15(1)(a) and (2), 17(1) and (4), 19(4), (6), and (7), 21, 28, 41(4), (5), and (7), 51, 63, 65, 66, 67, 73(1), (2), and (4), 75, 77, 78, 96(2), (4), and (5), 98(2), (5), and (6), 102(2), (4), (6), and (8), 103(2), (4), and (6), 104(2) and (4), 105(2), (4), and (6), 106(2), (4), and (6), 112(1), 113, 122, 149, 157, 158, 159, 161(8) and (18), 173(4), (10), (12), and (14), 177(5), (11), and (12), 178(6), (12), and (13), 181(3), (6), and (7), 191, 192, 218(2), (6), (8), and (11), 239(2) and (3), 242(2) to (4), 245, 262(2) and (3), 264(1) and (3), 267, 292, 295, 296(4), (6), and (9), 298(2), (3), and (5), 308(2) and (3), 313, 324(3), (5), and (7), 328, 336(2), (4), and (7), 347(2), 348, 351, 378(3), (6), and (8), 384, 401(1), (3), and (4), 438, 498, 531(3) and (8), 535, 557(2), (3), (4), (13), (15), (17), (18), (19), (21), (24), (31), (44), (66), (73), (81), (83), (91), (97), (100), (101), (102), (103), (106), (107), (111), (115), (116), (121), (126), (133), (136), (150), (154), (155), (167), (177), (179), (180), (192), (196), (220), (221), (223), and (227), 563, 565, 566, 579(1) and (2), 588, 594, 599(2), 611, 613, 618, 621, 622, 626, 628(5) and (6), 645, 651(4) and (6), 679, 681, 710(3), 713, and 861 come into force on 1 April 2010.
(31)
Sections 200 and 487 come into force on 30 June 2010.
(32)
Sections 33, 49, 55, 94, 132(1), (3), (5), and (6), 185, 186, 187, 189, 190, 193, 194, 199, 296(1), (5), and (7), 297(1), (3), and (4), 307, 310, 325, 326, 327, 372, 373, 374, 375, 380, 381(1), (3), and (5), 382, 386, 388(1), (3), and (4), 392, 396, 399(5) and (9), 400(1), (4), and (5), 402, 410, 411, 418, 420(2) and (4), 439, 445(2), (3), and (5), 447(1), (3), and (4), 449, 450, 451, 452(1), (2), (4), and (5), 454, 458, 459(2) and (4), 460(1), (5), and (6), 461(2) and (4), 467, 469(2) and (4), 483, 484, 557(6), (12), (20), (27), (33), (35), (46), (56), (65), (67), (72), (87), (90), (112), (113), (120), (122), (124), (151), (152), (153), (161), (162), (163), (168), (169), (172), (178), (189), (190), (194), (201), (205), (207), (218), and (226), 577(1) and (3), 629, and 663 come into force on 1 July 2010.
Part 1 Amendments to Income Tax Act 2007
5 Withholding liabilities
(1)–(6)
Amendments incorporated in the principal Act.
(7)
Subsections (1) and (2) apply for the 2008–09 and later income years.
(8)
Subsection (3) applies for all income years beginning on or after 1 July 2009.
6 Other obligations
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
9 Section CB 27B repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2009–10 and later income years.
11 New section CC 8B inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
12 What is a transfer of value?
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for the 2008–09 and later income years.
14 Section CD 21 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
16 Treasury stock acquisitions
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
17 Property made available intra-group
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsection (1) applies for the 2010–11 and later income years.
(5)
Subsection (2) applies for all income years beginning on or after 1 July 2009.
20 Available subscribed capital (ASC) amount
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
22 Heading and sections CD 45 to CD 52 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
23 Prevention of double taxation of share cancellation dividends
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for all income years beginning on or after 1 July 2009.
24 Amounts derived in connection with employment
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsections (1) to (3) apply for the 2008–09 and later income years.
27 New subpart CO inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2009–10 and later income years.
29 When attributed CFC income arises
(1)–(5)
Amendments incorporated in the principal Act.
(6)
Subsections (1) to (4) apply for all income years beginning on or after 1 July 2009.
30 When FIF income arises
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
33 Sections CR 1 and CR 2 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
34 New section CR 4 added
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
for an insurer who uses IFRS 4,—
(i)
for the 2009–10 and later income years, unless subparagraph (ii) applies:
(ii)
for the first income year for which an insurer adopts IFRSs for the purposes of financial reporting and later income years, if that first income year is before the 2009–10 income year and the person chooses to use IFRS 4 in a return of income for that first year:
(b)
for a life insurer,—
(i)
on and after 1 July 2010, unless subparagraph (ii) applies:
(ii)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
39 Section CV 10 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
41 Dividend derived by company from overseas
(1)–(5)
Amendments incorporated in the principal Act.
(6)
Subsection (3) applies for all income years beginning on or after 1 July 2009.
(7)
Subsection (4) applies for the 2010–11 and later income years.
44 Expenditure on account, and reimbursement, of employees
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) does not apply in relation to a tax position taken by a person—
(a)
in the period from 1 April 2008 to the date on which this Act receives the Royal assent; and
(b)
in relation to a deduction for an amount of depreciation loss; and
(c)
relying on section CW 17 in the absence of the amendment made by subsection (1).
46 Section CW 37 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for an amount derived by a company as a large budget screen production grant if—
(a)
the final application for the large budget screen production grant is made on or after 1 October 2009; and
(b)
the company does not incur before 1 July 2008 an amount of $3,000,000 or more in expenditure on the project to which the large budget screen production grant relates.
49 New section CW 59C inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
50 New section CW 62B inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2009–10 and later income years.
52 Contributions to superannuation schemes
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for the 2008–09 and later income years.
54 Section CX 28 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
55 Section CX 39 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
56 Government grants to businesses
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsection (1) applies for the 2008–09 and later income years.
(5)
Subsection (2) applies for an amount derived by a company as a large budget screen production grant if—
(a)
the final application for the large budget screen production grant is made on or after 1 October 2009; and
(b)
the company does not incur before 1 July 2008 an amount of $3,000,000 or more in expenditure on the project to which the large budget screen production grant relates.
60 New heading and section CX 48D inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
63 Section CX 55 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
for a portfolio investment entity, including a life fund PIE, and the New Zealand Superannuation Fund, for the 2010–11 and later income years:
(b)
for a life insurer, other than in relation to a life fund PIE,—
(i)
on and after 1 July 2010, unless subparagraph (ii) applies:
(ii)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
68 Determining tax liabilities
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for the 2008–09 and later income years.
69 Interest: not capital expenditure
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
70 Interest: most companies need no nexus with income
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
71 Interest: money borrowed to acquire shares in group companies
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
76 Portfolio investment entities: zero-rated portfolio investors and allocated losses
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
81 New section DB 60B inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for deductions accrued on or after 1 January 2008.
82 Contributions to employees’ superannuation schemes
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for the 2008–09 and later income years.
83 Criteria for approval of share purchase schemes: before period of restriction ends
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
87 Government grants to businesses
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for an amount derived by a company as a large budget screen production grant if—
(a)
the final application for the large budget screen production grant is made on or after 1 October 2009; and
(b)
the company does not incur before 1 July 2008 an amount of $3,000,000 or more in expenditure on the project to which the large budget screen production grant relates.
90 When attributed CFC loss arises
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsections (2) and (3) apply for all income years beginning on or after 1 July 2009.
91 When FIF loss arises
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
92 Section DO 11B repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2009–10 and later income years.
94 Sections DR 1 to DR 3 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
97 New section DT 1A inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for expenditure incurred on or after 4 March 2008.
99 Petroleum development expenditure
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for expenditure incurred on or after 1 April 2008.
102 Transfer of expenditure to master fund
(1)–(6)
Amendments incorporated in the principal Act.
(7)
Subsections (1) and (3) apply for the 2008–09 and 2009–10 income years.
(8)
Subsections (2) and (4) apply for the 2010–11 and later income years.
103 Carry forward of expenditure
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsection (1) applies for the 2008–09 and 2009–10 income years.
(6)
Subsection (2) applies for the 2010–11 and later income years.
104 New section DV 4B inserted and replaced
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for the 2008–09 and 2009–10 income years.
(4)
Subsection (2) applies for the 2010–11 and later income years.
105 Investment funds: transfer of expenditure to master funds
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsection (1) applies for the 2008–09 and 2009–10 income years.
(6)
Subsection (2) applies for the 2010–11 and later income years.
106 Formula for calculating maximum deduction
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsection (1) applies for the 2008–09 and 2009–10 income years.
(6)
Subsection (2) applies for the 2010–11 and later income years.
107 Carry forward of expenditure
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
109 New section DW 4 added
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
for an insurer who uses IFRS 4,—
(i)
for the 2009–10 and later income years, unless subparagraph (ii) applies:
(ii)
for the first income year for which an insurer adopts IFRSs for the purposes of financial reporting and later income years, if that first income year is before the 2009–10 income year and the person chooses to use IFRS 4 in a return of income for that first year:
(b)
for a life insurer,—
(i)
on and after 1 July 2010, unless subparagraph (ii) applies:
(ii)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
110 Section DX 2 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
114 New heading and section EC 26B inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2009–10 and later income years.
117 Pool method: calculating amount of depreciation
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
120 Meaning of adjusted tax value
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
121 Employer’s superannuation contribution tax
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for the 2008–09 and later income years.
127 Section EJ 12 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for expenditure incurred on or after 1 April 2008.
128 Relinquishing petroleum mining permit
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for expenditure incurred on or after 1 April 2008.
129 New sections EJ 13B and EJ 13C inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for expenditure incurred on or after 1 April 2008.
130 Disposal of petroleum mining asset
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for expenditure incurred on or after 1 April 2008.
131 Sections EJ 19 and EJ 20 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for expenditure incurred on or after 1 April 2008.
132 What is an excepted financial arrangement?
(1)–(5)
Amendments incorporated in the principal Act.
(6)
Subsections (1) and (3) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies; or
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
135 IFRS financial reporting method
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsection (2) does not apply for a taxpayer and an income year if the taxpayer has,—
(a)
before 30 June 2009, filed a return of income for the income year; and
(b)
taken a tax position in the return which ignores subsection (2).
136 Determination alternatives
(1)–(5)
Amendments incorporated in the principal Act.
(6)
Subsections (2) and (4) apply for the 2009–10 and later income years.
137 Expected value method
(1)–(5)
Amendments incorporated in the principal Act.
(6)
Subsection (4) applies for the 2009–10 and later income years.
152 Associates and 10% threshold
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (2) applies for all income years beginning on or after 1 July 2009.
153 New section EX 18A inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
154 Formula for calculating attributed CFC income or loss
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
155 Taxable distribution from non-complying trust
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsections (1) to (3) apply for all income years beginning on or after 1 July 2009.
156 New heading and sections EX 20B to EX 20E inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
161 Branch equivalent income or loss: calculation rules
(1)–(16)
Amendments incorporated in the principal Act.
(17)
Subsections (1) to (6) and (9) to (14) apply for all income years beginning on or after 1 July 2009.
(18)
Subsection (8) applies for the 2010–11 and later income years.
162 New heading and sections EX 21B to EX 21E inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
163 Heading and section EX 22 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
164 Section EX 23 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
165 Change of CFC’s balance date
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
169 Exemption for Australian unit trusts with adequate turnover or distributions
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
173 Limits on choice of calculation methods
(1)–(13)
Amendments incorporated in the principal Act.
(14)
Subsections (4) and (10) apply for the 2010–11 and later income years.
(15)
Subsection (8) applies for all income years beginning on or after 1 July 2009.
176 Comparative value method
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (2) applies for the 2009–10 and later income years.
180 Additional FIF income or loss if CFC owns FIF
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (2) and (3) apply for all income years beginning on or after 1 July 2009.
181 Codes: comparative value method, deemed rate of return method, fair dividend rate method, and cost method
(1)–(6)
Amendments incorporated in the principal Act.
(7)
Subsection (3) applies for the 2010–11 and later income years.
(8)
Subsection (4) applies for the 2009–10 and later income years.
183 Changes in application of FIF exemptions
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
184 New section EX 66B inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2009–10 and later income years.
185 Sections EY 1 to EY 5 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
186 Section EY 6 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
187 Meaning of claim
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
188 Superannuation schemes providing life insurance
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for the 2008–09 and later income years.
189 Meaning of life reinsurance
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
190 Sections EY 15 to EY 47 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
193 Non-resident life insurers with life insurance policies in New Zealand
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsections (1) and (2) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
194 Deductions for disposal of property: 1982–83 and 1989–90 income years
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsections (1) to (4) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
195 Section EZ 31 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
197 Income and expenditure where financial arrangement redeemed or disposed of
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
199 New headings and sections EZ 53 to EZ 62 added
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
202 New section FA 2B inserted
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies if a debt security is stapled to a share on or after 25 February 2008.
(4)
Subsection (2) applies for all income years beginning on or after 1 July 2009.
203 Financial arrangements rules
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
207 When this subpart applies
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
208 Section FE 3 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
209 Some definitions
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
(5)
Subsection (2) applies for the 2008–09 and later income years.
210 Thresholds for application of interest apportionment rules
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
211 Apportionment of interest by excess debt entity
(1)–(5)
Amendments incorporated in the principal Act.
(6)
Subsection (3) applies for the 2008–09 and later income years.
(7)
Subsections (1), (2), and (4) apply for all income years beginning on or after 1 July 2009.
212 Calculation of debt percentages
(1)–(5)
Amendments incorporated in the principal Act.
(6)
Subsections (1) to (4) apply for all income years beginning on or after 1 July 2009.
214 Consolidation of debts and assets
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
215 Total group debt
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsection (2) applies for all income years beginning on or after 1 July 2009.
216 Total group assets
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
217 Measurement of debts and assets of worldwide group
(1)–(5)
Amendments incorporated in the principal Act.
(6)
Subsections (1) to (4) apply for all income years beginning on or after 1 July 2009.
218 Banking group’s New Zealand net equity
(1)–(9)
Amendments incorporated in the principal Act.
(10)
Subsection (3) applies for all income years beginning on or after 1 July 2009.
(11)
Subsections (2), (6), and (8) apply for the 2010–11 and later income years.
219 New Zealand group for excess debt entity that is a company
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
220 Identifying New Zealand parent
(1)–(10)
Amendments incorporated in the principal Act.
(11)
Subsections (1) to (9) apply for all income years beginning on or after 1 July 2009.
221 Section FE 28 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
222 Section FE 29 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
223 Ownership interests in companies outside New Zealand group
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for all income years beginning on or after 1 July 2009.
224 Worldwide group for corporate excess debt entity
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for all income years beginning on or after 1 July 2009.
225 New sections FE 31B and FE 31C inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
226 Section FE 32 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
227 Identifying members of New Zealand banking group
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsections (1) to (4) apply for the 2008–09 and later income years.
228 Subpart FF repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
229 Consolidation rules
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
230 Some general rules for treatment of consolidated groups
(1)–(6)
Amendments incorporated in the principal Act.
(7)
Subsections (1) to (3) and (5) apply for all income years beginning on or after 1 July 2009.
231 Heading and sections FM 24 to FM 26 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
232 Eligibility rules
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for the 2008–09 and later income years.
234 Trans-Tasman imputation groups and resident imputation subgroups
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
235 Amortising property
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
237 New sections GB 15B and GB 15C inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
238 Attribution rule for income from personal services
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsection (1) applies for the 2008–09 and later income years.
(5)
Subsection (2) applies for all income years beginning on or after 1 July 2009.
240 Section GB 39 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
246 Insufficient amount receivable by person
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
247 Compensating arrangement: person receiving more than arm’s length amount
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
248 Requests for matching treatment
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
249 Section GC 12 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
251 Shareholding requirements
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for the 2008–09 and later income years.
252 New section HA 8B inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
253 Limit on foreign non-dividend income
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
254 When requirements no longer met
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
256 Fully imputed distributions
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for the 2008–09 and later income years.
257 Section HA 16 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
259 Calculating qualifying company election tax
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for all income years beginning on or after 1 July 2009.
260 Corpus of trust
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for all income years beginning on or after 1 July 2009.
261 Trustee income
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
263 Distributions from community trusts
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
264 Who is a settlor?
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies, for the purposes of—
(a)
provisions other than the land provisions, for the 2010–11 and later income years:
(b)
the land provisions other than section CB 11, for land acquired on or after the date on which this Act receives the Royal assent:
(c)
section CB 11, for land on which improvements are begun on or after the date on which this Act receives the Royal assent.
(4)
Subsection (2) applies for the 2008–09 and later income years.
265 Liability of trustee as agent
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
266 Beneficiary income of minors
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
269 General provisions relating to disposals
(1), (2)
Amendments incorporated in the principal Act.
(3)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsections (1) and (2) apply for income years starting on and after 1 April 2008.
270 Section HG 4 replaced
(1)
Amendments incorporated in the principal Act.
(2)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
271 Disposal of partner’s interests
(1)–(3)
Amendments incorporated in the principal Act.
(4)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsections (1) and (2) apply for income years starting on and after 1 April 2008.
272 Disposal of trading stock
(1)
Amendments incorporated in the principal Act.
(2)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
273 Disposal of depreciable property
(1)
Amendments incorporated in the principal Act.
(2)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
274 Disposal of financial arrangements and certain excepted financial arrangements
(1)
Amendments incorporated in the principal Act.
(2)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
275 Disposal of short-term agreements for the sale and purchase of property or services
(1)–(3)
Amendments incorporated in the principal Act.
(4)
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (2) applies for income years starting on and after 1 April 2008.
276 Section HG 10 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2009–10 and later income years.
293 Transitional residents
(1)–(5)
Amendments incorporated in the principal Act.
(6)
Subsections (1) to (5) apply for the 2008–09 and later income years.
294 New heading and sections HR 9 and HR 10 added
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
296 Restrictions relating to ring-fenced tax losses
(1)–(6)
Amendments incorporated in the principal Act.
(7)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
(8)
Subsections (2) and (3) apply for the 2008–09 and later income years.
(9)
Subsection (4) applies for the 2010–11 and later income years.
297 Restrictions relating to schedular income
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (3) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
(5)
Subsection (2) applies for the 2008–09 and later income years.
298 Common ownership: group of companies
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsection (1) applies for the 2008–09 and 2009–10 income years.
(5)
Subsection (2) applies for the 2010–11 and later income years.
300 Pre-consolidation losses: use by group companies
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for the 2008–09 and later income years.
301 When this subpart applies
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
302 Ring-fencing cap on attributed CFC net losses
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
(4)
Subsection (2) applies for the 2008–09 and later income years.
303 New section IQ 2B inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
304 Ring-fencing cap on FIF net losses
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for the 2008–09 and later income years.
307 Subpart IT replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
310 New section LA 8B inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
311 Use of tax credits
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
314 Tax credits for families
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsections (1) and (2) apply for the 2008–09 and later income years.
315 Tax credits related to personal service rehabilitation payments: providers
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
316 Tax credits related to personal service rehabilitation payments: payers
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
324 Tax credits for imputation credits
(1)–(5)
Amendments incorporated in the principal Act.
(6)
Subsection (1) applies for the 2008–09 and later income years.
(7)
Subsection (3) applies for the 2010–11 and later income years.
325 Use of remaining credits by companies and trustees
(1)–(5)
Amendments incorporated in the principal Act.
(6)
Subsections (1) to (4) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
326 New section LE 2B inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
327 Use of remaining credits by others
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
335 What this subpart does
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for the 2008–09 and later income years.
336 Tax credits for foreign income tax
(1)–(5)
Amendments incorporated in the principal Act.
(6)
Subsections (1) and (3) apply for the 2008–09 and later income years.
(7)
Subsection (2) applies for the 2010–11 and later income years.
338 Calculation of New Zealand tax
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsections (1) to (3) apply for the 2008–09 and later income years.
339 Section LJ 7 replaced by new sections LJ 7 and LJ 8
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
340 Tax credits relating to attributed CFC income
(1)–(5)
Amendments incorporated in the principal Act.
(6)
Subsection (2) applies for all income years beginning on or after 1 July 2009.
(7)
Subsections (1) and (3) apply for the 2008–09 and later income years.
341 Calculation of amount of credit
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
342 New section LK 5B inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
343 Subpart LL repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
344 Use of remaining credits
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
345 Continuity rules for carrying credits forward
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for the 2008–09 and later income years.
346 Sections LQ 1 to LQ 4 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
349 Meaning of full-time earner for family scheme
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for the 2008–09 and later income years.
354 Third requirement: residence
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
355 When person does not qualify
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for the 2008–09 and later income years.
356 Continuing requirements
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for the 2008–09 and later income years.
357 Principal caregiver
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
358 Second requirement: principal care
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
359 Third requirement: residence
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
360 Fifth requirement: full-time earner
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (3) apply for the 2008–09 and later income years.
361 Calculation of in-work tax credit
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
363 Meaning of net family scheme income
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) to (3) apply for the 2008–09 and later income years.
364 Recovery of overpaid tax credit
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
365 Section MF 6 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
371 New section MZ 3 added
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
372 Memorandum accounts
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
373 Credits
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
374 Debits
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
375 Opening balances of memorandum accounts
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
377 Section OA 12 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
378 General rules for companies with imputation credit accounts
(1)–(6)
Amendments incorporated in the principal Act.
(7)
Subsections (1), (2), and (4) apply for the 2008–09 and later income years.
(8)
Subsection (3) applies for the 2010–11 and later income years.
380 New section OB 3B inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
381 ICA payment of tax
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsection (2) applies for the 2008–09 and later income years.
(5)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
382 ICA resident withholding tax withheld
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
385 Section OB 11 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for dividends received in all income years beginning on or after 1 July 2009.
386 Section OB 17 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
387 ICA transfer to master fund
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
388 ICA refund of income tax
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
(5)
Subsection (2) applies for the 2008–09 and later income years.
389 ICA amount applied to pay other taxes
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (2) applies for the 2008–09 and later income years.
390 ICA refund from tax pooling account
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for a tax position taken on or after 1 April 2008 except for a tax position taken by a company when—
(a)
the company has received a refund of the type referred to in section OB 34(1); and
(b)
the refund is received in the company’s 2008–09 income year but before 2 July 2008; and
(c)
the company has relied on section OB 34(4), as it was before the amendment made by this section, to determine the date of the debit.
392 New section OB 35B inserted
(1)
Amendments incorporated in the principal Act.\
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
393 ICA refund of tax credit
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
395 Section OB 39 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
396 Section OB 47 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
397 ICA benchmark dividend rules
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
398 Imputation additional tax on leaving wholly-owned group
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsections (1) to (4) apply for the 2008–09 and later income years.
399 Table O1: imputation credits
(1)–(5)
Amendments incorporated in the principal Act.
(6)
Subsection (2) applies for the 2009–10 and later income years.
(7)
Subsection (3) applies for all income years beginning on or after 1 July 2009.
(8)
Subsection (4) applies for the 2008–09 and later income years.
(9)
Subsection (5) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
400 Table O2: imputation debits
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsections (1) and (4) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
(6)
Subsection (2) applies for the 2008–09 and later income years.
(7)
Subsection (3) applies for all income years beginning on or after 1 July 2009.
401 General rules for companies with FDP accounts
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsection (1) applies for the 2010–11 and later income years.
(5)
Subsection (2) applies for all income years beginning on or after 1 July 2009.
402 New section OC 2B inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
403 When company chooses to stop being FDPA company
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
404 When company emigrates
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
405 Section OC 6 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for dividends received in all income years beginning on or after 1 July 2009.
406 Section OC 8 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
407 Section OC 9 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
408 Section OC 10 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
409 FDPA refund of tax credit
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
410 Section OC 20 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
411 Section OC 23 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
413 Payment of further FDP for closing debit balance
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsections (1) to (3) apply for all income years beginning on or after 1 July 2009.
414 Payment of further FDP when company no longer New Zealand resident
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsections (1) to (3) apply for all income years beginning on or after 1 July 2009.
415 Reduction of further FDP
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for all income years beginning on or after 1 July 2009.
416 Section OC 33 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
417 Section OC 34 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
418 Heading and sections OC 35 to OC 39 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
419 Table O3: FDP credits
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
420 Table O4: FDP debits
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for the 2008–09 and later income years.
(4)
Subsection (2) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
424 Section OD 5 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
425 Section OD 8 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
426 Section OD 11 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
428 Section OD 23 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
429 Section OD 24 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
433 Heading and sections OE 12 and OE 13 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for dividends received in all income years beginning on or after 1 July 2009.
434 Sections OE 14 to OE 16 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
437 Table O8 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
439 Subpart OJ repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
440 MACA payment of tax
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
441 MACA refund of income tax
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
442 MACA payment of other taxes
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
443 New section OK 14B inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
444 Table O18: Maori authority debits
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
445 When credits and debits arise only in consolidated imputation group accounts
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
(5)
Subsections (2) and (3) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
446 Provisions applying to consolidated imputation groups
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for the 2008–09 and later income years.
447 Consolidated ICA payment of tax
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
(5)
Subsection (2) applies for the 2008–09 and later income years.
448 Section OP 14 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
449 Consolidated ICA resident withholding tax withheld
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
450 Section OP 20 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
451 Section OP 21 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
452 Consolidated ICA refund of income tax
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsections (1) and (2) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
(6)
Subsection (3) applies for the 2008–09 and later income years.
453 Consolidated ICA amount applied to pay other taxes
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
454 New section OP 33B inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
455 Consolidated ICA refund of tax credit
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for the 2008–09 and later income years.
456 Section OP 38 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
458 Section OP 44 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
459 Table O19: imputation credits of consolidated imputation groups
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
(4)
Subsection (2) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
460 Table O20: imputation debits of consolidated imputation groups
(1)–(5)
Amendments incorporated in the principal Act.
(6)
Subsections (1) and (5) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
(7)
Subsections (2) and (4) apply for the 2008–09 and later income years.
(8)
Subsection (3) applies for all income years beginning on or after 1 July 2009.
461 When credits and debits arise only in consolidated FDP group accounts
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
(4)
Subsection (2) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
462 Section OP 56 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
463 Section OP 57 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
464 Section OP 61 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
465 Section OP 62 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
466 Consolidated FDPA refund of tax credit
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
467 Section OP 74 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
468 Table O21: FDP credits of consolidated FDP groups
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
469 Table O22: FDP debits of consolidated FDP groups
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
(4)
Subsection (2) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
472 Section OP 81 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
473 Section OP 82 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
474 Section OP 88 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
475 Section OP 95 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
478 Section OP 99 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
479 Heading and sections OP 105 to OP 108 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
482 Table O26 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
483 Headings and sections OP 109 to OP 116 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
484 Tables O27 and O28 repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
485 ASCA lost excess available subscribed capital
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
486 Modifying ratios for imputation credits and FDP credits
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
488 What this Part does
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
489 Tax obligations for employment-related taxes
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsections (1) to (3) apply for the 2008–09 and later income years.
490 Withholding and payment obligations for passive income
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
(5)
Subsection (2) applies for the 2008–09 and later income years.
491 When obligations not met
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsection (1) applies for the 2008–09 and later income years.
(6)
Subsection (2) applies for all income years beginning on or after 1 July 2009.
492 Payment dates for interim and other tax payments
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsection (1) applies for the 2008–09 and later income years. However, subsection (1) does not apply to a person in relation to a tax position taken by the person—
(a)
in the period from 1 April 2008 to the date of Royal assent of this Act; and
(b)
in relation to the payment of FDP; and
(c)
relying upon section RA 15(2) prior to the amendment made by subsection (1).
(6)
Subsection (3) applies for all income years beginning on or after 1 July 2009.
493 Amalgamation of companies
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for the 2008–09 and later income years.
494 Regulations
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
496 Payment of terminal tax
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
497 Schedular income tax liability for filing taxpayers for non-resident passive income
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
500 Attribution rule for income from personal services
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for the 2008–09 and later income years.
503 PAYE income payments
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (2) and (3) apply for the 2008–09 and later income years. However, subsections (2) and (3) do not apply to a person in relation to a tax position taken by the person—
(a)
in the period from 1 April 2008 to the date of Royal assent of this Act; and
(b)
relating to the treatment of an amount of income; and
(c)
relying upon section RD 3(3) and (4) as they were prior to the amendment made by subsections (2) and (3).
504 Salary or wages
(1)–(8)
Amendments incorporated in the principal Act.
(9)
Subsections (1), (2), and (6) apply for the 2008–09 and later income years.
(10)
Subsections (3) and (4) apply for the 2008–09 and later income years.
507 Reduction in certain circumstances
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsection (1) applies for the 2008–09 and later income years.
508 Multiple payments of salary or wages
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for the 2009–10 and later income years.
509 Advance payments of salary or wages
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
512 Schedular payments without notification
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
514 PAYE income payment forms for amounts of tax paid to Commissioner
(1)–(10)
Amendments incorporated in the principal Act.
(11)
Subsections (4) and (7) apply for the 2008–09 and later income years.
517 Close company option
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsections (1) and (3) apply for the 2008–09 and later income years.
518 Small business option
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsections (1) and (3) apply for the 2008–09 and later income years.
519 Employer’s superannuation contributions
(1)–(12)
Amendments incorporated in the principal Act.
(13)
Subsections (1) to (6) and (8) to (11) apply for the 2008–09 and later income years.
521 Choosing to have amount treated as salary or wages
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsections (1) to (3) apply for the 2008–09 and later income years.
523 Calculating amounts on failure to withhold
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for the 2008–09 and later income years.
524 Amounts of tax treated as paid to and received by superannuation funds
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for the 2008–09 and later income years.
525 Resident passive income
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for the 2008–09 and later income years. However, subsections (1) and (2) do not apply to a person in relation to a tax position taken by the person—
(a)
in the period from 1 April 2008 to 3 December 2008; and
(b)
in relation to the payment of an amount of resident passive income to a non-resident engaged in business in New Zealand; and
(c)
relying upon section RE 2 as it was prior to the amendment made by subsections (1) and (2).
526 Obligation to withhold RWT
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
527 Persons who have withholding obligations
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
528 Agents’ or trustees’ obligations in relation to certain dividends
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
529 Notification by companies
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
530 Interest
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
531 Non-resident passive income
(1)–(5)
Amendments incorporated in the principal Act.
(6)
Subsections (1) and (2) apply for the 2008–09 and later income years.
(7)
Subsection (4) applies for the 2008–09 and later income years. However, subsection (4) does not apply to a person in relation to a tax position taken by the person—
(a)
in the period from 1 April 2008 to 3 December 2008; and
(b)
in relation to a payment of non-resident passive income; and
(c)
relying on section RF 2(5) as it was prior to the amendment made by subsection (4).
(8)
Subsection (3) applies for the 2010–11 and later income years.
533 When dividends fully imputed or fully credited
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
534 Non-cash dividends
(1)–(5)
Amendments incorporated in the principal Act.
(6)
Subsections (1) and (3) apply for the 2008–09 and later income years.
536 Section RF 12 replaced by sections RF 12 to RF 12C
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
540 Subpart RG repealed
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
543 Using refund to satisfy tax liability
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsection (1) applies for the 2008–09 and later income years.
544 Operation of PAYE intermediaries’ trust accounts
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsections (1) to (3) apply for the 2008–09 and later income years.
545 General responsibility of employers
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for the 2008–09 and later income years.
547 Employer’s superannuation contributions
(1)–(3)
Amendments incorporated in the principal Act.
(4)
Subsections (1) and (2) apply for the 2008–09 and later income years.
548 General responsibilities of PAYE intermediaries
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies for the 2008–09 and later income years.
557 Definitions
(1)
This section amends section YA 1.
(2)–(223)
Amendments incorporated in the principal Act.
(224)
Subsections (7) and (141) apply—
(a)
for an insurer who uses IFRS 4,—
(i)
for the 2009–10 and later income years, unless subparagraph (ii) applies:
(ii)
for the first income year for which an insurer adopts IFRSs for the purposes of financial reporting and later income years, if that first income year is before the 2009–10 income year and the person chooses to use IFRS 4 in a return of income for that first year:
(b)
for a life insurer,—
(i)
on and after 1 July 2010, unless subparagraph (ii) applies:
(ii)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
(225)
Subsections (5), (10), (29), (36), (42), (51), (54), (55), (57), (58), (59), (62), (68), (84), (88), (99), (109), (119), (130), (134), (144), (145), (146), (184), (187), (193), (195), (198), (199), (214), and (217) apply for the 2008–09 and later income years.
(226)
Subsections (6), (12), (20), (27), (33), (35), (46), (56), (65), (67), (72), (87), (90), (112), (113), (120), (122), (124), (151), (152), (153), (161), (162), (163), (168), (169), (172), (178), (189), (190), (194), (201), (205), (207), (218), and (219) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
(227)
Subsections (2), (3), (4), (13), (15), (31), (44), (91), (100), (107), (115), (179), (180), and (196) apply, for the purposes of—
(a)
provisions other than the land provisions, for the 2010–11 and later income years:
(b)
the land provisions other than section CB 11, for land acquired on or after the date on which this Act receives the Royal assent:
(c)
section CB 11, for land on which improvements are begun on or after the date on which this Act receives the Royal assent.
(228)
Subsections (50) and (52) apply for the 2008–09 and later income years. However, subsections (50) and (52) do not apply to a person in relation to a tax position taken by the person—
(a)
in the period from 1 April 2008 to 3 December 2008; and
(b)
in relation to the rate of tax applying to a schedular payment; and
(c)
relying on the definition of employee or employer, as applicable, as the definition was before the amendment made by subsections (50) and (52).
(229)
Subsections (8), (9), (11), (14), (16), (22), (23), (30), (34), (38), (40), (41), (43), (61), (70), (71), (74), (75), (77), (78), (79), (80), (89), (94), (96), (104), (117), (123), (128), (129), (182), (183), (185), (203), (208), (211), (212), (213), (215), and (216) apply for all income years beginning on or after 1 July 2009.
558 Meaning of income tax varied
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
563 Table, heading, and sections YB 1 to YB 20 replaced
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies, for the purposes of—
(a)
provisions other than the land provisions, for the 2010–11 and later income years:
(b)
the land provisions other than section CB 11, for land acquired on or after the date on which this Act receives the Royal assent:
(c)
section CB 11, for land on which improvements are begun on or after the date on which this Act receives the Royal assent.
568 Disregarding certain securities
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
571 Residence of natural persons
(1)–(4)
Amendments incorporated in the principal Act.
(5)
Subsection (2) applies for the 2009–10 and later income years.
572 Country of residence of foreign companies
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
576 New section YZ 2 inserted
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
577 Schedule 1—Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
579 Schedule 4—Rates of tax for schedular payments
(1)–(7)
Amendments incorporated in the principal Act.
(8)
Subsections (3) to (7) apply for the 2008–09 and later income years.
580 Schedule 5—Fringe benefit values for motor vehicles
(1)
Amendments incorporated in the principal Act.
(2)
Subsection (1) applies for the 2008–09 and later income years.
581 Schedule 13—Depreciable land improvements
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
582 Schedule 20—Expenditure on farming, horticultural, aquacultural, and forestry improvements
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
585 Schedule 25—Foreign investment funds
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsection (2) applies for the 2008–09 and later income years.
589 Schedule 32—Recipients of charitable or other public benefit gifts
(1), (2)
Amendments incorporated in the principal Act.
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009
Public Act |
2009 No 63 |
|
Date of assent |
7 December 2009 |
|
Commencement |
see section 2 |
1 Title
2 Commencement
(1)
This Act comes into force on the day after the date on which it receives the Royal assent, except as provided in this section.
(2)
Sections 102 and 118(20) come into force on the day that the New Zealand Superannuation and Retirement Income Amendment Act 2009 comes into force.
(3)
Section 164 is treated as coming into force on 1 April 1995.
(4)
Sections 149, 150, 151, 152, 153, 155, 157, 158, 160, 161, 162(2), (5), (6), (7), (8), and (9), and 163, and schedule 2, rows 1, and 3 to 13 are treated as coming into force on 1 April 2005.
(5)
Sections 146 and 162(3) are treated as coming into force on 1 July 2007.
(6)
Section 159 and schedule 2, row 2 are treated as coming into force on 1 October 2007.
(7)
Section 154 is treated as coming into force on 19 December 2007.
(8)
Section 162(4) is treated as coming into force on 25 February 2008.
(9)
Section 156 is treated as coming into force on 4 March 2008.
(10)
Sections 4, 6, 7, 10, 11, 12, 13, 14, 15, 16, 17, 18, 20, 26, 29, 31, 40, 41, 42, 44, 45, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 80(1), 84, 85, 86, 87, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 104(1), 105, 106, 107, 110, 111, 112, 113, 116, 117, 118(2), (3), (4), (7), (8), (9), (10), (11), (12), (13), (14), (15), (16), (17), (24), (26), (27), (29), (31), (32), and (33), 121, 122(1), 123(1), 125, 126, 135, 139, and schedule 1, rows 2 to 17, 20, 22, 23, and 27 to 44 are treated as coming into force on 1 April 2008.
(11)
Sections 19, 30, 43, and schedule 1, row 21 are treated as coming into force on 1 April 2009.
(12)
Sections 23, 24, 25, 27, 28, and schedule 1, row 18 are treated as coming into force on 30 June 2009.
(13)
Sections 147 and 165 are treated as coming into force on 1 July 2009.
(14)
Sections 166 and 167 are treated as coming into force on 7 October 2009.
(15)
Sections 74, 75, and 76 come into force on 7 January 2010.
(16)
Sections 78(1), 114, 115, 118(21), and schedule 1, row 35 come into force on 1 February 2010.
(17)
Sections 8, 9, 21, 22, 39, 46, 47, 48, 49, 50, 51, 52, 83, 103, 104(2), 108, 109, 118(5), (18), (22), (23), (25), and (36), 120, 122(2), (4), (5), and (6), 123(2) and (3), 124, 130, 131, 132, 133, and 134(1), (2), (3), (4), (5), (6), and (7), and schedule 1, rows 24 to 26 come into force on 1 April 2010.
(18)
Sections 32, 33, 34, 35, 36, 37, 38, 118(6), (19), (28), and (34), and schedule 1, row 19 come into force on 1 July 2010.
(19)
Sections 77, 78(2), (3), and (5), 118(35), 119, 122(3), and schedule 1, row 37 comes into force on 1 April 2011.
(20)
Sections 73, 78(4) and (6), 79, 80(2), 81, 82, 118(30) and (40), and schedule 1, row 36 come into force on 1 April 2013.
Part 1 Amendments to Income Tax Act 2007
11 Research or development
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
14 Cost of acquiring timber or right to take timber: other cases
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
15 Section DP 11 replaced
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
16 Acquiring film rights
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
18 Meaning of income from forestry
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
19 Determination alternatives
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2009–10 and later income years.
23 Attributable CFC amount
(1)–(3)
Amendment(s) incorporated in the Act(s).
(4)
Subsections (1) to (3) apply for all income years beginning on or after 1 July 2009.
26 Attributable CFC amount and net attributable CFC income or loss
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
27 Non-attributing active CFC: default test
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for all income years beginning on or after 1 July 2009.
28 Non-attributing active CFC: test based on accounting standard
(1)–(3)
Amendment(s) incorporated in the Act(s).
(4)
Subsections (1) to (3) apply for all income years beginning on or after 1 July 2009.
29 Exemption for Australian unit trusts with adequate turnover or distributions
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
33 Policyholder base income: profit participation policies
(1)–(4)
Amendment(s) incorporated in the Act(s).
(5)
Subsections (1) to (4) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
34 Policyholder base allowable deductions: profit participation policies
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
36 Shareholder base income: profit participation policies
(1)–(3)
Amendment(s) incorporated in the Act(s).
(4)
Subsections (1) to (3) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
37 Shareholder base allowable deductions: profit participation policies
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
38 Transitional adjustments: life risk
(1)–(11)
Amendment(s) incorporated in the Act(s).
(12)
Subsections (1) to (11) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
41 Attribution rule for income from personal services
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
43 Beneficiary income
(1)–(3)
Amendment(s) incorporated in the Act(s).
(4)
Subsections (1) to (3) apply for income years corresponding to the 2009–10 and later tax years.
44 Who is a settlor?
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years. However, subsection (1) does not apply to a person in relation to a tax position taken by the person—
(a)
in the period that starts on the first day of the 2008–09 income year and ends on the date of Royal assent of this Act; and
(b)
in relation to a payment to an employee share purchase agreement in consideration of a valid salary sacrifice made by the employee; and
(c)
relying upon paragraph (a)(i) of the definition of settlor in the Income Tax Act 2004, that the term settlor in the trust rules, and in the definitions of corpus, foreign trust, and settlement, for a trust other than a unit trust, means a person who makes, or has made at any time, a disposition of property to or for the benefit of the trust or on terms of the trust for less than market value.
54 Tax losses
(1)–(9)
Amendment(s) incorporated in the Act(s).
(10)
Subsections (1) to (9) apply for the 2008–09 and later income years.
55 Using tax losses in tax year
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
56 Using loss balances carried forward to tax year
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
57 Restrictions on companies’ loss balances carried forward
(1)–(3)
Amendment(s) incorporated in the Act(s).
(4)
Subsections (1) to (3) apply for the 2008–09 and later income years.
58 Restrictions on companies grouping tax losses
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
59 Restrictions relating to ring-fenced losses
(1)–(3)
Amendment(s) incorporated in the Act(s).
(4)
Subsections (1) to (3) apply for the 2008–09 and later income years.
61 New section IQ 1B inserted
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
65 Pre-consolidation losses: general treatment
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
66 When group membership lacking in loss period
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
67 When group membership lacking in tax year of use
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
68 General treatment of mining companies’ tax losses
(1)–(3)
Amendment(s) incorporated in the Act(s).
(4)
Subsections (1) to (3) apply for the 2008–09 and later income years.
69 Treatment of tax losses resulting from certain expenditure
(1)–(6)
Amendment(s) incorporated in the Act(s).
(7)
Subsections (1) to (6) apply for the 2008–09 and later income years.
71 Petroleum miners’ tax losses
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
84 Adjustments for calculation of family scheme income
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
85 Calculation of maximum permitted ratios
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
87 ICA debit for loss of shareholder continuity
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
89 FDPA debit for loss of shareholder continuity
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
93 MACA debit for loss of shareholder continuity
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
95 Consolidated ICA debit for loss of shareholder continuity
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
97 Consolidated FDPA debit for loss of shareholder continuity
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
101 Amounts treated as income tax
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
104 Payment of extra pay with other PAYE income payments
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsection (1) applies for the 2008–09 and later income years.
(4)
Subsection (2) applies for the 2010–11 and later income years.
105 RWT rules and their application
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
106 Resident passive income
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
107 New section RE 10B inserted
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
110 When payment treated as non-resident passive income
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
111 NRWT rules and their application
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
112 Obligation to withhold amounts of tax for non-resident passive income
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
113 When amounts of tax not withheld or partly withheld
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
117 Overpaid RWT or NRWT
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
118 Definitions
(1)
This section amends section YA 1.
(2)–(36)
Amendment(s) incorporated in the Act(s).
(37)
Subsections (2), (3), (4), (7), (8), (9), (10), (11), (12), (13), (14), (17), (27), (29), (31), (32), and (33) apply for the 2008–09 and later income years.
(38)
Subsections (5), (18), (22), (25), and (36) apply for the 2010–11 and later income years.
(39)
Subsections (6), (19), (28), and (34) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
(40)
Subsection (30) applies for the 2013–14 and later income years.
121 Transparency of nominees
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years.
122 Schedule 1—Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits
(1)–(6)
Amendment(s) incorporated in the Act(s).
(7)
Subsection (1) applies for the 2008–09 and later income years.
(8)
Subsections (2), (4), (5), and (6) apply for the 2010–11 and later income years.
(9)
Subsection (3) applies for the 2011–12 and later income years.
123 Schedule 2—Basic tax rates for PAYE income payments
(1)–(3)
Amendment(s) incorporated in the Act(s).
(4)
Subsection (1) applies for the 2008–09 and later income years.
(5)
Subsections (2) and (3) apply for the 2010–11 and later income years.
125 Schedule 51—Identified changes in legislation
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply for the 2008–09 and later income years.
Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010
Public Act |
2010 No 109 |
|
Date of assent |
7 September 2010 |
|
Commencement |
see section 2 |
1 Title
2 Commencement
(1)
This Act comes into force on the day on which it receives the Royal assent, except as provided in this section.
(2)
Section 195(2) is treated as coming into force on 24 May 1999.
(3)
Section 198 is treated as coming into force on 21 December 2004.
(4)
Section 192 is treated as coming into force on 1 January 2005.
(5)
Sections 199, 202, 207(1) and (3), 208, and 211(1) and (3) are treated as coming into force on 1 April 2005.
(6)
Sections 200, 201, and 207(2) are treated as coming into force on 1 April 2007.
(7)
Sections 66, 131, 134, 135, 170, 204, 205, and 206 are treated as coming into force on 1 October 2007.
(8)
Sections 197 and 203 are treated as coming into force on 19 December 2007.
(9)
Sections 5, 10, 11, 17, 25, 26, 27, 30, 31, 36, 37, 38, 42, 52, 53, 54, 55, 57, 58, 59, 60, 61, 63, 64, 65, 75, 81, 82, 83, 84, 86, 87, 89, 90, 92, 95, 97, 98, 99, 100, 105,106, 107, 108, 112, 116, 117(2), (4), (5), (8), (10), (23), (28), and (33), 118, 119, 121(1), (2), and (4), 127, 128, 130(1) to (3), 136, 138, 145, 195(5), and 211(2) and (4) are treated as coming into force on 1 April 2008.
(10)
Section 195(4) is treated as coming into force on 1 July 2008.
(11)
Section 56 is treated as coming into force on 26 September 2008.
(12)
Sections 6(1), (2), (3), and (5)(b), 20, 21, 28(1) and (5)(b) and 117(9), (18), (22), and (24) are treated as coming into force on 1 January 2009.
(13)
Section 117(12) is treated as coming into force on 1 April 2009.
(14)
Sections 43, 44, 103, 104, 109, 110, and 149(1) are treated as coming into force on 30 June 2009.
(15)
Sections 178, 179, and 180 are treated as coming into force on 7 October 2009.
(16)
Section 14 is treated as coming into force on 31 December 2009.
(17)
Sections 23, 32 to 35, 117(11) and (14), and 126(3) are treated as coming into force on 1 January 2010.
(18)
Sections 101 and 102 are treated as coming into force on 1 March 2010.
(19)
Sections 7, 8, 9, 19, 24, 67, 70, 72(3) and (4), 73, 74, 80, 91, 93, 113, 115, 117(13), (15), (19), (20), (21), (29), and (34), 120, 121(3), 122, 123, 124, 126(6), 129, 130(4) and (5), 137, and 186 are treated as coming into force on 1 April 2010.
(20)
Sections 76, 77, 78, 79, and 117(6), (25), and (31) are treated as coming into force on 1 June 2010.
(21)
Sections 6(4) and (5)(a), 18, 22, 28(2), (3), (4), and (5)(a), 29, 45, 46, 47, 48, 49, 50, 85, 117(7), (26), and (35), 189(3), and 191 are treated as coming into force on 1 July 2010.
(22)
Sections 39 to 41 and 51 come into force on 26 September 2010.
(23)
Sections 69, 71, 72(1) and (2), and 111 come into force on 1 October 2010.
(24)
Sections 12, 16, 68, 88, 96, 114, 117(16), (27), (30), and (32), 132, 133, and 173 come into force on 1 April 2011.
(25)
Sections 13, 94, 117(3) and (17), 176(1) and (3), 183, 184, 188, and 189(1), (2), (4), and (5) come into force on the first day of the second month after the month in which the Governments of Australia and New Zealand exchange notes, as provided by clause 21 of the Arrangement between them on trans-Tasman retirement savings portability.
Part 2 Amendments to Income Tax Act 2007
17 Benefits provided to employees who are shareholders or investors
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1)—
(a)
applies for the 2008–09 and later income years, except if paragraph (b) applies:
(b)
does not apply for a person and an income year in relation to a tax position taken for the income year by the person—
(i)
in the period from 1 April 2008 to the date of the Royal assent of this Act; and
(ii)
in a return of income, an FBT return, or a GST return filed before the date of the Royal assent of this Act; and
(iii)
relying upon section CX 17(4) as it was before the amendment made by subsection (1).
27 Apportionment on disposal of business assets that include trading stock
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1)—
(a)
applies for the 2008–09 and later income years, except if paragraph (b) applies:
(b)
does not apply for a person and an income year in relation to a tax position taken by the person—
(i)
in a return of income filed before 28 October 2009; and
(ii)
relating to an apportionment of an amount on a disposal of trading stock and other assets; and
(iii)
relying on section EB 24(1) as it was before the amendment made by subsection (1).
42 Meaning of controlled foreign company
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1)—
(a)
applies for the 2008–09 and later income years, except if paragraph (b) applies:
(b)
does not apply for a person in relation to a tax position taken by the person—
(i)
before 19 November 2009; and
(ii)
relying on the provision amended by this section as it was immediately before the amendment made by this section.
45 Part-year tax calculations
(1)–(3)
Amendment(s) incorporated in the Act(s).
(4)
Subsections (1) to (3) apply—
(a)
on and after 1 July 2010, except if paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
46 Outstanding claims reserving amount: non-participation policies not annuities
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, except if paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
47 Premium smoothing reserving amount: non-participation policies not annuities
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, except if paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
48 Unearned premium reserving amount: non-participation policies not annuities
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, except if paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
49 Capital guarantee reserving amount: non-participation policies not annuities
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, except if paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
50 Transitional adjustments: life risk
(1)–(16)
Amendment(s) incorporated in the Act(s).
(17)
Subsections (1) to (15) apply—
(a)
on and after 1 July 2010, except if paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
54 Disposals of trading stock at below market value
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1)—
(a)
applies for the 2008–09 and later income years, except if paragraph (b) applies:
(b)
does not apply for a person and an income year in relation to a tax position taken by the person—
(i)
in a return of income filed before 28 October 2009; and
(ii)
relating to a disposal of trading stock; and
(iii)
relying on section GC 1 as it was before the replacement made by subsection (1).
117 Definitions
(1)
This section amends section YA 1.
(2)–(32)
Amendment(s) incorporated in the Act(s).
(33)
Subsections (2), (5), (8), (23), and (28) apply for the 2008–09 and later income years.
(34)
Subsection (13) applies for the 2010–11 and later income years.
(35)
Subsection (26) applies—
(a)
on and after 1 July 2010, except if paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
121 Schedule 4—Rates of tax for schedular payments
(1)–(3)
Amendment(s) incorporated in the Act(s).
(4)
Subsection (2) applies to a payment for work and services made in the 2008–09 and later income years, other than a payment—
(a)
for work or services performed before the day that this Act receives the Royal assent; and
(b)
from which the payer is not obliged to withhold an amount of tax, ignoring subsection (2).
Taxation (GST and Remedial Matters) Act 2010
Public Act |
2010 No 130 |
|
Date of assent |
20 December 2010 |
|
Commencement |
see section 2 |
1 Title
This Act is the Taxation (GST and Remedial Matters) Act 2010.
2 Commencement
(1)
This Act comes into force on the day after the date on which it receives the Royal assent, except as provided in this section.
(2)
Section 184 is treated as coming into force on 1 January 2005.
(3)
Sections 164, 165, 168, and 170 are treated as coming into force on 1 April 2005.
(4)
Section 169 is treated as coming into force on 1 April 2006.
(5)
Sections 166 and 167 are treated as coming into force on 1 October 2007.
(6)
Section 12 is treated as coming into force on 30 November 2007.
(7)
Sections 28, 30, 37(1), 38, 41, 51, 52, 65, 66, 82, 83, 106, 108, 113, 117, 118, 119, 125, 126(1) and (3), 127, 128, 132(30), (32), and (46), 133, 141, 146(2), (4), (5), and (9), 147, 156, 160, and 188 are treated as coming into force on 1 April 2008.
(8)
Section 114 is treated as coming into force on 1 October 2008.
(9)
Sections 132(39) and 146(1), (6), and (8) are treated as coming into force on 1 April 2009.
(10)
Sections 132(31) and 151 are treated as coming into force on 6 October 2009.
(11)
Sections 43, 44, 57, 72, 75, 85, 86, 87, 88, 89, 90, 91, 92, 94, 97, 98, 99, 100, 105, 110, 130(2), 132(3), (13), and (22), and 146(3) and (7) are treated as coming into force on 1 April 2010.
(12)
Sections 49 and 50 are treated as coming into force on 20 May 2010.
(13)
Sections 10(2), 11, 27, 47, 48, 58, 59, 132(35), and 180 are treated as coming into force on 1 July 2010.
(14)
Sections 145, 182, and 183 come into force on 1 August 2010.
(15)
Section 34 comes into force on 5 August 2010.
(16)
Section 23 comes into force on 7 September 2010.
(17)
Sections 22, 35, 42, 56(1) and (3), 116, 120 to 124, 131, and 157 come into force on 1 October 2010.
(18)
Section 186 comes into force on 31 October 2010.
(19)
Section 138 comes into force on 1 November 2010.
(20)
Sections 4, 5, 6, 7, 8, 9, 10(1), (3), and (4), 14, 15, 16, 19, 21, 26, 31, 37(2) and (3), 39, 40, 46, 54, 56(2), (4), and (5), 62, 63, 67, 68, 69, 70, 73, 74, 76, 77, 78, 79, 81, 96(1), 104, 111, 112, 126(2) and (4), 132(2), (4), (5), (6), (7), (8), (9), (11), (12), (14), (15), (16), (19), (21), (23), (24), (25), (26), (27), (28), (33), (34), (36), (37), (38), (40), (41), (42), (44), (45), (47), (48), and (50), 135, 136, 137, 139(1)(b), (c), and (d), 140, 144, 149, 152, 154, 155, 158, 162, and 172 come into force on 1 April 2011.
(21)
Section 96(2) comes into force on 1 April 2013.
(22)
Section 115 comes into force on the first day of the second month after the month in which the Governments of Australia and New Zealand exchange notes, as provided by clause 21 of the Arrangement between them on trans-Tasman retirement savings portability.
Part 2 Amendments to Income Tax Act 2007
58 Outstanding claims reserving amount: non-participation policies not annuities
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
59 Transitional adjustments: life risk
(1)–(3)
Amendment(s) incorporated in the Act(s).
(4)
Subsections (1), (2), and (3) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
95 New section HM 35B inserted
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2010–11 and later income years. However, subsection (1) does not apply to a multi-rate PIE in relation to a tax position taken by the PIE—
(a)
in the period from 1 April 2010 to the date of Royal assent of this Act; and
(b)
in relation to the attribution of income to investors in the PIE and the determination of net amounts in section HM 35; and
(c)
relying on the PIE rules as they were before the amendment made by subsection (1).
Taxation (Tax Administration and Remedial Matters) Act 2011
Public Act |
2011 No 63 |
|
Date of assent |
29 August 2011 |
|
Commencement |
see section 2 |
1 Title
This Act is the Taxation (Tax Administration and Remedial Matters) Act 2011.
2 Commencement
(1)
This Act comes into force on the date on which it receives the Royal assent, except as provided in this section.
(2)
Sections 219 and 222 are treated as coming into force on 1 April 1995.
(3)
Sections 220 and 221 are treated as coming into force on 1 April 1997.
(4)
Sections 192, 193, 194, 195, 196, 197, 198, 201, 206, 207, and 208 are treated as coming into force on 1 April 2005.
(5)
Sections 199, 200, and 202 are treated as coming into force on 1 April 2007.
(6)
Sections 203, 204, and 205 are treated as coming into force on 1 October 2007.
(7)
Sections 4, 7, 12, 13, 17, 18, 19, 20, 22, 31, 32, 33, 34, 35, 40, 41, 45(1), (3), (4), and (6), 46, 48, 49, 50, 91, 92(1) and (3), 93, 94(1), (3), (7), (8), and (10), 96(1), (3), (4), and (5), 97(1), (2), (3), (6), and (8), 98, 99, 100, 101, 102, 103, 104, 108, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 122, 124, 130(3), (5), (10), (15), (16), and (19), 131, 133, 135, 140, 161, and 210 are treated as coming into force on 1 April 2008.
(8)
Section 130(14) is treated as coming into force on 1 January 2009.
(9)
Sections 21(1) and (3), 37(1), (3), and (5), 39, 42, 44(1) and (3), 94(4), (5), (6), (9), and (11), 95, 96(2) and (6), 97(5), (7), and (9), and 130(6), (8), and (17) come into force on 30 June 2009.
(10)
Sections 109 and 110 come into force on 5 January 2010.
(11)
Sections 53, 54(1) and (5), 59(1) and (2), 65, 80(1), (3), (4), and (5), 106(1) and (3), and 130(9) and (18) are treated as coming into force on 1 April 2010.
(12)
Section 237 comes into force on 1 July 2010.
(13)
Sections 5, 11, 23, 24, 25, 26, 27, 43, and 188 are treated as coming into force on 4 September 2010.
(14)
Sections 47, 130(2), and 160 are treated as coming into force on 30 September 2010.
(15)
Section 136(8) is treated as coming into force on 1 October 2010.
(16)
Section 45(2) and (5) are treated as coming into force on the day of introduction for the Taxation (Tax Administration and Remedial Matters) Bill.
(17)
Sections 28, 29, 30, 88, 89, 107, 134, 136(1), (2), (3), (6), (7), and (9), 139, 209, 235(1)(b) and (c), (2), and (3), 236, 238, 239, 240, 241, 243, 244(2) and (3) are treated as coming into force on 1 April 2011.
(18)
Section 132 is treated as coming into force on 1 May 2011.
(19)
Sections 92(2), 94(2) and (12), and 97(4) and (10) come into force on 1 July 2011.
(20)
Section 245 comes into force on 1 October 2011.
(21)
Sections 9(3) and (5), 71, 81, 106(2) and (4), 123, 130(13) and (20), 136(4) and (5), and 138 come into force on 1 April 2012.
(22)
Sections 21(2) and (4), 37(2), (4), and (6), and 44(2) and (4) come into force on 30 June 2013.
8 Dividend within New Zealand wholly-owned group
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply to—
(a)
dividends derived by a company, other than a Maori authority, on or after the first day of the company’s 2010–11 income year; or
(b)
dividends derived by a Maori authority on or after the first day of the Maori authority’s 2012–13 income year.
13 New section DB 3B
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies—
(a)
for the 2010–11 and later income years; and
(b)
for the 2009–10 income year,—
(i)
for a person who has not furnished a return of income for the income year on or before 24 November 2010; or
(ii)
for a person who has furnished a return of income on or before 24 November 2010, only in relation to an amount of interest imposed under Part 7 of the Tax Administration Act 1994 that the person has treated as a deduction in the return or in a notice of proposed adjustment issued before that date:
(c)
for the 2008–09 income year, only in relation to an amount of interest imposed under Part 7 of the Tax Administration Act 1994 that the person has treated as a deduction—
(i)
in a return of income that they have furnished on or before 24 November 2010:
(ii)
in a notice of proposed adjustment that is issued on or before 24 November 2010.
39 Limits on choice of calculation methods
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1)—
(a)
applies for income years beginning on or after 1 July 2009, except if paragraph (b) applies:
(b)
does not apply for a person and an income year in relation to a tax position taken by the person—
(i)
in a return of income filed before the date of Royal assent to the Taxation (Tax Administration and Remedial Matters) Act 2011; and
(ii)
relating to the calculation of FIF income or loss from shares; and
(iii)
relying on section EX 46(10)(a) as it was before the replacement made by subsection (1).
45 Apportionment of interest by excess debt entity
(1)–(4)
Amendment(s) incorporated in the Act(s).
(5)
Subsection (2) does not apply to a person and an income year in relation to a tax position taken by the person—
(a)
in a return of income filed before the date on which the Taxation (Tax Administration and Remedial Matters) Bill is reported to the House of Representatives by the select committee considering the bill; and
(b)
relating to the apportionment of interest expenditure; and
(c)
relying on section FE 6(3)(ac) as it was before the replacement made by subsection (2).
(6)
Subsection (3) applies for the 2008–09 and later income years.
94 Ring-fencing cap on attributed CFC net losses
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Section IQ 2(1), other than its heading, is replaced by the following:
(1)
The total amount of attributed CFC net loss and FIF net loss, relating to a CFC or FIF that is resident in the jurisdiction when the loss arises, that is subtracted from the person’s net income for the tax year is—
(a)
the total amount of attributed CFC income and FIF income calculated under the branch equivalent method that the person derives in the tax year in relation to a CFC or FIF that is resident in the jurisdiction, if that amount is less than or equal to the amount referred to in paragraph (b); or
(b)
the total amount of such attributed CFC net loss and FIF net loss that—
(i)
the person carries forward to the tax year:
(ii)
is made available in the tax year to the person by another company in the same group.
(4)–(9)
Amendment(s) incorporated in the Act(s).
(10)
Subsections (1), (3), and (7) apply for the 2008–09 and later income years.
(11)
Subsections (4), (5), and (6) apply for income years beginning on or after 1 July 2009.
(12)
Subsection (2) applies for income years beginning on or after 1 July 2011.
96 Ring-fencing cap on FIF net losses
(1)
Section IQ 3(1), other than the heading, is replaced by the following:
(1)
If a person’s FIF net loss is carried forward to a tax year or FIF net loss is made available to the person in the tax year, the FIF net loss may be subtracted, under section IQ 2, from the person’s net income for the tax year.
(2)–(4)
Amendment(s) incorporated in the Act(s).
(5)
Subsections (1), (3), and (4) apply for the 2008–09 and later income years.
(6)
Subsection (2) applies for income years beginning on or after 1 July 2009.
130 Definitions
(1)
This section amends section YA 1.
(2)–(15)
Amendment(s) incorporated in the Act(s).
(16)
Subsection (5) does not apply in relation to a tax position taken by a person—
(a)
in the period from 1 April 2008 to 30 November 2010; and
(b)
in relation to the payment of fringe benefit tax; and
(c)
relying on section RD 3(2) to (4) in the absence of the amendment made by subsection (5).
(17)
Subsections (6) and (8) apply for income years beginning on or after 1 July 2009.
(18)
Subsection (9) applies for the 2010–11 and later income years.
(19)
Subsection (10) applies for the 2008–09 and later income years.
(20)
Subsection (13) applies for the 2012–13 and later income years.
Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012
Public Act |
2012 No 88 |
|
Date of assent |
2 November 2012 |
|
Commencement |
see section 2 |
1 Title
2 Commencement
(1)
This Act comes into force on the day on which it receives the Royal assent, except as provided in this section.
(2)
Section 251(1) and (4) come into force on 1 February 1995.
(3)
Section 251(2) and (5) come into force on 1 April 1998.
(4)
Section 251(3) and (6) come into force on 1 October 2001.
(5)
Section 173 comes into force on 17 October 2002.
(6)
Section 209(2) and (3) come into force on 1 April 2003.
(7)
Sections 209(1) and 214(1) come into force on 1 January 2005.
(8)
Sections 170(2) and (5), 241, 242, 244, 245, 246, and 247 come into force on 1 April 2005.
(9)
Section 243 comes into force on 1 April 2006.
(10)
Section 248 comes into force on 1 October 2007.
(11)
Sections 11, 16, 21, 23, 30, 37, 38, 39, 69, 72, 82, 84, 85(1), (2), (3), (7), and (9), 86, 115, 117, 120, 122, 124, 125, 126(1), 127(2), 134, 136, 139, 140(1), (2), and (4), 141, 143, 144, 145, 153, 154(7), (11), (12), (17), and (43), 162(3), (4), and (7), 170(3) and (6), 171(1)(b) and (d), 186, 199, and 202 come into force on 1 April 2008.
(12)
Section 83 comes into force on 1 April 2009.
(13)
Section 154(30) comes into force on 9 June 2009.
(14)
Sections 24(1), (3), (4), and (6), 25(1), (3), (4), and (6), 28, 40, 41, 42(1), (2), (6), (7), and (8), 43(1) to (6), 44, 52, 63, 64, 65, 76, 114, 129, 131, 132, 146, and 154(8) and (44) come into force on 30 June 2009.
(15)
Sections 68 and 154(40) come into force on 1 July 2009.
(16)
Section 152 comes into force on 1 February 2010.
(17)
Sections 98 and 100 come into force on 1 April 2010.
(18)
Section 66 comes into force on 30 June 2010.
(19)
Sections 31, 32, 53, 54, and 55 come into force on 1 July 2010.
(20)
Section 45 comes into force on 1 August 2010.
(21)
Sections 12, 13, 18, 19, 20, 29, 35, 36, 56, 57, 58, 59, 60, 61, and 73 come into force on 4 September 2010.
(22)
Sections 27 and 33 come into force on 7 September 2010.
(23)
Section 154(3), (4), and (42) come into force on 1 October 2010.
(24)
Section 154(5) comes into force on 27 October 2010.
(25)
Sections 154(22) and 207(3) come into force on 1 November 2010.
(26)
Sections 154(28), 155, 156(a), and 158 come into force on 1 January 2011.
(27)
Sections 78, 79, 80, 81, 111, 112, 123, 126(2) and (3), 127(1) and (3), 154(6), (9), (10), (14), (19), (27), and (32), 162(1), (2), (5), (6), and (8), 207(2) and (4), 208(2) and (3), 210, 211, 212, 214, 215, 216, 217, 218, 221, 222, 223, 224, 225, and 226 come into force on 1 April 2011.
(28)
Sections 24(2) and (7), 25(2) and (7), 42(3), (4), (5), and (9), 43(7) and (8), 46, 48, 49, 50, 116, 128, and 133 come into force on 1 July 2011.
(29)
Sections 90, 91, 97, 252, 253, 254, and 255 come into force on 29 August 2011.
(30)
Section 208(1) comes into force on the date of introduction of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill.
(31)
Sections 47 and 51 come into force on 1 October 2011.
(32)
Section 194 comes into force on 7 March 2012.
(33)
Sections 70, 85(4), (5), (6), and (8), 89, 94, 140(3), 142, 154(20) and (33), and 163(2) come into force on 1 April 2012.
(34)
Section 168(1)(d) comes into force on 31 May 2012.
(35)
Sections 71, 228, 229, 230, 235, and 238 come into force on 1 July 2012.
(36)
Sections 6, 7, 8, 9, 10, 147, 148, 151, and 154(2), (31), (37), and (39) come into force on 1 October 2012.
(37)
Sections 88, 93(2), 99, 101, 103, 104(2), 107, 118, 150, 154(18) and (29), 163(3), 166, 168(1)(a) to (c) and (e) and (3), 231, and 234 come into force on 1 April 2013.
(38)
Sections 137, 154(25), 170(4), 171(3), 176, 177, 179, 180, 181, 183, 184, 185, 189, 190, 191, 192, 193, 197, 198, 200, 201, and 239 come into force on 1 April 2016 or on an earlier date set by Order in Council.
(39)
Section 168(2) and (4) come into force on 1 April 2014.
Part 2 Amendments to Income Tax Act 2007
12 Section CG 4 replaced
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for—
(a)
the 2011–12 and later income years, except as given by paragraph (b); or
(b)
the 2010–11 and later income years for a person who is granted an extension of time for filing a return of income for the 2010–11 income year under the Canterbury Earthquake (Inland Revenue Acts) Order 2011.
13 Receipts from insurance, indemnity, or compensation for interruption or impairment of business activities
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply for—
(a)
the 2011–12 and later income years, except as given by paragraph (b); or
(b)
the 2010–11 and later income years for a person who is granted an extension of time for filing a return of income for the 2010–11 income year under the Canterbury Earthquake (Inland Revenue Acts) Order 2011.
27 Deduction for general insurance outstanding claims reserve
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply to a transfer of general insurance contracts—
(a)
on and after 1 October 2012, unless paragraph (b) applies:
(b)
on and after 7 September 2010, if the transferor chooses to apply subsection (1) and the transfer is made—
(i)
to a transferee who is a non-resident and does not carry on a business in New Zealand through a fixed establishment; and
(ii)
for the purposes of complying with the Insurance (Prudential Supervision) Act 2010.
30 Application of subpart
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for the 2008–09 and later income years. However, subsection (1) does not apply to a person in relation to a tax position taken by the person—
(a)
in the period from 1 April 2008 to 31 May 2011; and
(b)
relating to the valuation of livestock; and
(c)
relying on the provisions of subpart EC as they were before the amendment made by subsection (1).
33 New section ED 3
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies to a transfer of general insurance contracts—
(a)
on and after 1 October 2012, unless paragraph (b) applies:
(b)
on and after 7 September 2010, if the transferor chooses to apply subsection (1) and the transfer is made—
(i)
to a transferee who is a non-resident and does not carry on a business in New Zealand through a fixed establishment; and
(ii)
for the purposes of complying with the Insurance (Prudential Supervision) Act 2010.
35 Cases affecting pool
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply for—
(a)
the 2011–12 and later income years, except as given by paragraph (b); or
(b)
the 2010–11 and later income years for a person who is granted an extension of time for filing a return of income for the 2010–11 income year under the Canterbury Earthquake (Inland Revenue Acts) Order 2011.
36 Consideration for purposes of section EE 44
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies for—
(a)
the 2011–12 and later income years, except as given by paragraph (b); or
(b)
the 2010–11 and later income years for a person who is granted an extension of time for filing a return of income for the 2010–11 income year under the Canterbury Earthquake (Inland Revenue Acts) Order 2011.
54 Shareholder base other profit: profit participation policies that are existing business
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply—
(a)
on and after 1 July 2010, except if paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
55 Transitional adjustments: life risk
(1)–(4)
Amendment(s) incorporated in the Act(s).
(5)
Subsections (1) to (4) apply—
(a)
on and after 1 July 2010, except if paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
139 ESCT rules and their application
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) do not apply for a tax position that is inconsistent with subsections (1) and (2) and that is taken in a tax return filed before the date on which the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill was introduced.
140 Employer’s superannuation cash contributions
(1)–(3)
Amendment(s) incorporated in the Act(s).
(4)
Subsections (1) and (2) do not apply for a tax position that is inconsistent with subsections (1) and (2) and that is taken in a tax return filed before the date on which the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill was introduced.
141 Calculating amounts of tax for employer’s superannuation cash contributions
(1)
In section RD 67(a), “if the employer”
is replaced by “if, for a contribution that is an employer’s superannuation contribution, the employer”
.
(2)
In section RD 67, in the list of defined terms, “employer’s superannuation contribution”
is inserted.
(3)
Subsections (1) and (2) do not apply for a tax position that is inconsistent with subsections (1) and (2) and that is taken in a tax return filed before the date on which the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill was introduced.
143 Choosing different rates for employer’s superannuation cash contributions
(1)
In section RD 69(1), “on behalf of an employee”
is replaced by “that is an employer’s superannuation contribution”
.
(2)
In section RD 69, in the list of defined terms, “employer’s superannuation contribution”
is inserted.
(3)
Subsections (1) and (2) do not apply for a tax position that is inconsistent with subsections (1) and (2) and that is taken in a tax return filed before the date on which the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill was introduced.
144 Calculating amounts of tax on failure to withhold
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) does not apply for a tax position that is inconsistent with subsection (1) and that is taken in a tax return filed before the date on which the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill was introduced.
145 Amounts of tax treated as paid to and received by superannuation funds
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) does not apply for a tax position that is inconsistent with subsection (1) and that is taken in a tax return filed before the date on which the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill was introduced.
154 Definitions
(1)
This section amends section YA 1.
(2)–(41)
Amendment(s) incorporated in the Act(s).
(42)
Subsections (3) and (4) apply for the 2011–12 and later tax years, except for a tax position that is—
(a)
inconsistent with subsections (3) and (4); and
(b)
taken in a tax return filed before the date on which the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill is first considered by a committee of the whole House.
(43)
Subsections (7) and (11) apply for the 2008–09 and later income years.
(44)
Subsection (8) applies for income years beginning on or after 1 July 2009.
(45)
Subsections (34) and (35) apply for income years beginning on or after the date on which the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 receives the Royal assent.
Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014
Public Act |
2014 No 4 |
|
Date of assent |
27 February 2014 |
|
Commencement |
see section 2 |
1 Title
2 Commencement
(1)
This Act comes into force on the date on which it receives the Royal assent, except as provided in this section.
(2)
Section 139 comes into force on 24 October 2001.
(3)
Section 142 comes into force on 1 April 2005.
(4)
Sections 15, 17, 34(1), (2), (3), (5), and (9), 37, 71, 72(1), (4), and (5), 73(1) and (4), 74, 75, 82, 119, 120, 123(2), 124, 125, 126, 127(4), (13), (41), and (54), 136, 138, and 144(a) come into force on 1 April 2008.
(5)
Section 5 comes into force on 1 January 2009.
(6)
Section 20 comes into force on 1 April 2009.
(7)
Section 89 comes into force on 1 April 2010.
(8)
Sections 39(1) and (3) to (5), 58(1), (3), and (8), 59, 60, 61(1) to (3) and (5), 62(1) and (3), 63, 121, and 122 come into force on 1 July 2010.
(9)
Sections 28, 29(1), 48, 64, 65, 76, 127(6), (50), and (51) come into force on 4 September 2010.
(10)
Section 128 comes into force on 1 April 2011.
(11)
Section 127(38) and (39) come into force on 1 July 2011.
(12)
Sections 85, 86, 87, 88, and 92 come into force on 29 August 2011.
(13)
Section 79 comes into force on 2 November 2012.
(14)
Sections 35, 90, 91, and 123(1) come into force on 1 April 2013.
(15)
Sections 146 to 149 come into force on 17 April 2013.
(16)
Sections 30, 34(4), (6), (7), and (8), and 127(16) come into force on 20 May 2013.
(17)
Section 49 comes into force on 25 June 2013.
(18)
Sections 10, 42, 47, and 57 come into force on the first day of the first financial quarter beginning after this Act receives the Royal assent.
(19)
Sections 6, 7, 8, 9, 11, 12, 13, 14, 16, 18, 19, 21, 22, 23, 24, 25, 26, 27, 31, 32, 33, 36, 40, 41, 43, 45, 46, 50, 51, 52, 53, 54, 55, 56, 67, 69, 70, 72(2) and (3), 73(2) and (3), 77, 78, 81, 83, 84, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 104, 105, 106, 107, 108, 109, 110, 111, 112, 114, 115, 116, 118, 127(2), (3), (5), (7), (8), (9), (10), (11), (12), (14), (15), (17), (18), (19), (20), (21), (22), (23), (24), (25), (26), (27), (28), (29), (30), (31), (11632), (33), (34), (35), (36), (37), (42), (43), (44), (45), (46), (47), (48), (49), (52), (53), and (55), 129, 130, 137, 140(1), 141, 143, and 144(b) come into force on 1 April 2014.
(20)
Sections 44, 66, and 68 come into force on 1 April 2016.
Part 2 Amendments to Income Tax Act 2007
4 Income Tax Act 2007
This Part amends the Income Tax Act 2007.
20 New section CW 55BAB inserted (Rebate of fees paid by FIF)
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies to a person for a rebate derived—
(a)
on or after the date (the assent date) on which the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 receives the Royal assent:
(b)
at or after the beginning of the 2009–10 income year and before the assent date, if the person gives notice to the Commissioner of an election to have the inserted provision apply to rebates derived in the income year of the rebate.
39 Section DR 4 amended (Life insurers’ claims reserves)
(1)–(4)
Amendment(s) incorporated in the Act(s).
(5)
Subsections (2) and (3) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chose to apply the life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
58 Section EY 15 amended (Policyholder base income: non-participation policies)
(1)–(7)
Amendment(s) incorporated in the Act(s).
(8)
Subsections (1) and (3) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chose to apply the life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
59 Section EY 16 amended (Policyholder base allowable deductions: non-participation policies)
(1)–(3)
Amendment(s) incorporated in the Act(s).
(4)
Subsections (1) and (2) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chose to apply the life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
60 Section EY 17 amended (Policyholder base income: profit participation policies)
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chose to apply the life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
61 Section EY 19 amended (Shareholder base income: non-participation policies)
(1)–(4)
Amendment(s) incorporated in the Act(s).
(5)
Subsections (1) to (3) apply—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chose to apply the life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
62 Section EY 20 amended (Shareholder base allowable deductions: non-participation policies)
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chose to apply the life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
63 Section EY 21 amended (Shareholder base income: profit participation policies)
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chose to apply the life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
121 Section OB 47 amended (Debit for policyholder base imputation credits)
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chose to apply the life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
122 Section OP 44 amended (Consolidated ICA debit for policyholder base imputation credits)
(1)
Amendment(s) incorporated in the Act(s).
(2)
Subsection (1) applies—
(a)
on and after 1 July 2010, unless paragraph (b) applies:
(b)
for an income year that includes 1 July 2010 and later income years, if the life insurer chose to apply the life insurance rules in the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 in a return of income for the tax year corresponding to the first relevant income year.
125 Section RE 4 amended (Persons who have withholding obligations)
(1), (2)
Amendment(s) incorporated in the Act(s).
(3)
Subsections (1) and (2) apply for a person and a payment made in the 2008–09 or a later income year, except if—
(a)
the person makes the payment before the date on which the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 receives the Royal assent; and
(b)
the person withholds from the payment an amount required by the law that would apply to the payment in the absence of subsection (2).
Notes
1 General
This is a consolidation of the Income Tax Act 2007 that incorporates the amendments made to the legislation so that it shows the law as at its stated date.
2 Legal status
A consolidation is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments. This presumption applies unless the contrary is shown.
Section 78 of the Legislation Act 2019 provides that this consolidation, published as an electronic version, is an official version. A printed version of legislation that is produced directly from this official electronic version is also an official version.
3 Editorial and format changes
The Parliamentary Counsel Office makes editorial and format changes to consolidations using the powers under subpart 2 of Part 3 of the Legislation Act 2019. See also PCO editorial conventions for consolidations.
4 Amendments incorporated in this consolidation
Water Services Acts Repeal Act 2024 (2024 No 2): section 12(1)
Resource Management (Natural and Built Environment and Spatial Planning Repeal and Interim Fast-track Consenting) Act 2023 (2023 No 68): section 6
Education and Training Amendment Act 2023 (2023 No 45): section 43
Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2022–23 Income Year) Order 2023 (SL 2023/134)
Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5): Part 2
Tax Administration (Extension of Period of Relief for Certain Disposals of Trading Stock) Order 2023 (SL 2023/16)
Plant Variety Rights Act 2022 (2022 No 61): section 159
Income Tax (Tax Credit) Order 2022 (SL 2022/296)
Data and Statistics Act 2022 (2022 No 39): section 107(1)
Pae Ora (Healthy Futures) Act 2022 (2022 No 30): section 104
Taxation (Cost of Living Payments) Act 2022 (2022 No 25): Part 2
Te Ture mō te Hararei Tūmatanui o te Kāhui o Matariki 2022/Te Kāhui o Matariki Public Holiday Act 2022 (2022 No 14): wehenga 7/section 7
Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10): Part 3
Tax Administration (Extension of Period of Relief for Certain Disposals of Trading Stock) Order 2022 (SL 2022/55)
Land Transport (Clean Vehicles) Amendment Act 2022 (2022 No 2): sections 26, 27
Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Act 2021 (2021 No 52): Part 2
Reserve Bank of New Zealand Act 2021 (2021 No 31): section 300(1)
Income Tax (Crown Regional Holdings Limited) Order 2021 (LI 2021/178)
Taxation (Budget 2021 and Remedial Measures) Act 2021 (2021 No 19): Part 1
Financial Market Infrastructures Act 2021 (2021 No 13): section 163(1)
Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8): Part 2
Secondary Legislation Act 2021 (2021 No 7): section 3
Taxation (COVID-19 Resurgence Support Payments and Other Matters) Act 2021 (2021 No 1): Part 2
Income Tax (Ngāpuhi Investment Fund Limited) Order 2020 (LI 2020/308)
Taxation (Income Tax Rate and Other Amendments) Act 2020 (2020 No 65): Part 1 (as amended by Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8)), sections 37, 38
COVID-19 Response (Further Management Measures) Legislation Act (No 2) 2020 (2020 No 58): section 3
Public Service Act 2020 (2020 No 40): section 135
Education and Training Act 2020 (2020 No 38): section 668
New Zealand Superannuation and Veteran’s Pension Legislation Amendment Act 2020 (2020 No 36): sections 45, 46
Privacy Act 2020 (2020 No 31): section 217
Racing Industry Act 2020 (2020 No 28): section 129
Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22): sections 279, 280
COVID-19 Response (Further Management Measures) Legislation Act 2020 (2020 No 13): section 3
COVID-19 Response (Taxation and Other Regulatory Urgent Measures) Act 2020 (2020 No 10): Part 1
COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8): Part 1
Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5): Part 3
New Zealand Superannuation and Retirement Income Amendment Act 2019 (2019 No 77): section 17
Partnership Law Act 2019 (2019 No 53): section 86
Kāinga Ora–Homes and Communities Act 2019 (2019 No 50): section 33
Trusts Act 2019 (2019 No 38): section 161
Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33): sections 43 to 80
Income Tax (New Zealand Green Investment Finance Limited) Order 2019 (LI 2019/119)
Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15): sections 4–22, 40, 41
Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5): Part 3
New Plymouth District Council (Waitara Lands) Act 2018 (2018 No 2 (L)): section 65
Family Violence Act 2018 (2018 No 46): section 259(1)
Social Security Act 2018 (2018 No 32): section 459
Friendly Societies and Credit Unions (Regulatory Improvements) Amendment Act 2018 (2018 No 17): section 58
Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16): Part 1
Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5): Part 2
Customs and Excise Act 2018 (2018 No 4): section 443(3)
Families Package (Income Tax and Benefits) Act 2017 (2017 No 51): subpart 1 of Part 1, sections 48, 50, 52–56
Land Transport Amendment Act 2017 (2017 No 34): section 110(3)
Children, Young Persons, and Their Families (Oranga Tamariki) Legislation Act 2017 (2017 No 31): sections 146, 149
Land Transfer Act 2017 (2017 No 30): section 250
Statutes Repeal Act 2017 (2017 No 23): section 4(2)
Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14): Part 2
Te Awa Tupua (Whanganui River Claims Settlement) Act 2017 (2017 No 7): section 26
Contract and Commercial Law Act 2017 (2017 No 5): section 347
Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3): subpart 1 of Part 1, subpart 1 of Part 2, subpart 1 of Part 3
Taxation (Thresholds for Community Housing Entities) Regulations 2016 (LI 2016/220)
Compensation for Live Organ Donors Act 2016 (2016 No 96): section 30
Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27): Part 1
Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21): Part 2
Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8): section 83
Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1): Part 3
Taxation (Support for Children in Hardship) Act 2015 (2015 No 118): sections 4, 5
Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111): Part 1
Income Tax Amendment Act 2015 (2015 No 104)
Taxation (New Zealand Superannuation and Retirement Income) Act 2015 (2015 No 94)
Health and Safety at Work Act 2015 (2015 No 70): section 232
Income Tax (Maximum Pooling Value) Order 2015 (LI 2015/141)
Taxation (KiwiSaver HomeStart and Remedial Matters) Act 2015 (2015 No 40): sections 11–14
Veterans’ Support Act 2014 (2014 No 56): section 278
Te Urewera Act 2014 (2014 No 51): section 40(6)
Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39): Part 2
Credit Contracts and Consumer Finance Amendment Act 2014 (2014 No 33): section 82
Taxation (Parental Tax Credit) Act 2014 (2014 No 28)
Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4): Part 2
Companies Amendment Act 2013 (2013 No 111): section 14
Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102): sections 92–97, 126
Members of Parliament (Remuneration and Services) Act 2013 (2013 No 93): section 66
Telecommunications (Interception Capability and Security) Act 2013 (2013 No 91): section 123
Financial Markets (Repeals and Amendments) Act 2013 (2013 No 70): section 150
Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52): Part 1, section 172
Public Finance Amendment Act 2013 (2013 No 50): section 57
Holidays (Full Recognition of Waitangi Day and ANZAC Day) Amendment Act 2013 (2013 No 19): section 8
Crown Minerals Amendment Act 2013 (2013 No 14): section 65
Social Assistance (Living Alone Payments) Amendment Act 2013 (2013 No 11): section 16
State-Owned Enterprises (KiwiRail Holdings Limited) Order 2012 (SR 2012/346): clause 5
Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88): Part 2
Income Tax (Working for Families Indexation—Budget Measures) Amendment Act 2012 (2012 No 80): section 3
Public Finance (Mixed Ownership Model) Amendment Act 2012 (2012 No 45): section 11
State-Owned Enterprises Amendment Act 2012 (2012 No 44): sections 10, 11
Taxation (Budget Measures) Act 2012 (2012 No 38): Part 1
Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34): Part 1
Local Government Borrowing Act 2011 (2011 No 77): section 14
Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63): Part 1
Student Loan Scheme Act 2011 (2011 No 62): section 223
Taxation (Canterbury Earthquake Measures) Act 2011 (2011 No 24): Part 1
Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23): sections 6–14
Land Transport (Road Safety and Other Matters) Amendment Act 2011 (2011 No 13): section 100(3)
Kiwisaver Amendment Act 2011 (2011 No 8): section 56
Financial Markets Authority Act 2011 (2011 No 5): sections 82, 85(1)
Research, Science, and Technology Act 2010 (2010 No 131): section 18
Taxation (GST and Remedial Matters) Act 2010 (2010 No 130): Part 2, section 189
Governor-General Act 2010 (2010 No 122): sections 22–25
Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109): Part 2
Taxation (Definitions of Dependent Child) Act 2010 (2010 No 104): section 7
Local Government (Auckland Transitional Provisions) Act 2010 (2010 No 37): section 113(1)
Taxation (Budget Measures) Act 2010 (2010 No 27): sections 4–40, 59–61, 63–72, 75–94, 96(2)–(5), (7)–(9), 97–99
Accident Compensation Amendment Act 2010 (2010 No 1): section 49
Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63): Part 1
Immigration Act 2009 (2009 No 51): section 406(1)
Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34): Part 1
Taxation (Business Tax Measures) Act 2009 (2009 No 5): sections 4–22, 29–31
Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105): sections 5–14, 19–22, 29(1), 31, 33–36, 52–57
Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85): sections 68–76
Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36): sections 5–8, 13–16, 20–52
Taxation (Limited Partnerships) Act 2008 (2008 No 2): Part 1
Taxation (KiwiSaver) Act 2007 (2007 No 110): sections 123–137
Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109): sections 307–562
Finance Act 1991 (1991 No 93): section 26
Finance Act (No 2) 1988 (1988 No 128): section 23
"Related Legislation
"Related Legislation
"Related Legislation
Versions
Income Tax Act 2007
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