Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Purpose and interpretation

AA 3: Definitions

You could also call this:

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

In this law, you’ll find definitions for important words in Part Y. This part also explains how to understand and use the law correctly.

The Legislation Act 2019, Part 2, gives more definitions, including what ‘person’ means in this law. It also has other rules about how to read and use this 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 It might be out of date or be missing some parts.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=DLM1512311.

Topics:
Money and consumer rights > Taxes
Previous

AA 2: Interpretation, or

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

Next

AA 4: Crown bound, or

“This law applies to the government”

Part A Purpose and interpretation

AA 3Definitions

  1. Definitions of terms that apply generally for the purposes of this Act, and general provisions on the interpretation and construction of this Act, appear in Part Y (Definitions and related matters).

  2. The Legislation Act 2019, Part 2, also contains definitions of terms, including in particular the term person, and other provisions that apply to the interpretation and construction of this Act.

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