This part of the law has a few main purposes. You will find out what taxes you need to pay, like income tax. It also explains how to calculate and pay these taxes. You can find more information about taxes in other parts of the law, which this part helps to connect. The law sets out a system and shows how its different parts work together, you can also see how this part of the law has changed over time by looking at the 2004 No 35 s BA 1.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1512300.
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A 1: Title, or
"This provision states the official name of the law: Income Tax Act 2007"
The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.
Note 4 at the end of this version provides a list of the amendments included in it.
This Act is administered by the Inland Revenue Department.
