This part of the law has a few purposes. You will find out what income tax and other tax obligations are. It also explains how to calculate tax and meet these obligations. You can find more information about this in other parts of the law, which this part helps to set up. The law sets out how all the different parts are connected. This part is similar to a previous law, which you can read about in section BA 1. It helps you understand how the law works together. You can use this part to understand the main ideas of the law. The law is divided into different parts, and this part helps you understand how they are all connected. It provides a basis for the other parts of the law. You can use this part to get a sense of how the law is organised. This part of the law is important because it sets out the main ideas and connections between the different parts. You can use it to understand how the law works. It helps you make sense of the different parts of the law.
This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.
View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1512300.
This page was last updated on — View changes
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.
