Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Purpose and interpretation

AA 2: Interpretation

You could also call this:

“How to read and understand the Income Tax Act 2007”

This part of the law explains how to understand and use the Income Tax Act 2007.

When you’re reading the Act, you might see diagrams, examples, flowcharts, notes, and lists of defined terms. These are there to help you understand the law better. But if these helpers say something different from what the actual law says, you should follow what the law says.

Sometimes, the Act uses special terms that have specific meanings. Even if these terms aren’t explained at the end of a section, they still have their special meaning when used in that section.

Remember, the actual words of the law are the most important. The extra bits are just there to help you understand, but they can’t change what the law actually says.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1512310.

Topics:
Money and consumer rights > Taxes
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AA 1: Purpose of Act, or

“This Act explains how income is taxed and outlines your tax responsibilities”

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AA 3: Definitions, or

“This section explains important terms and how to interpret the law”

Part A Purpose and interpretation

AA 2Interpretation

  1. Diagrams, examples, flowcharts, readers’ notes, and the lists of defined terms following sections are included in this Act only as interpretational aids. If there is conflict between an interpretational aid and a provision of this Act, the provision prevails.

  2. If a defined term is used in a section and is not included in the list of defined terms following the section, the term is nevertheless used in the section as defined.

Compare
  • 1994 No 164 s AA 2
Notes
  • Section AA 2(1): amended, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).