Part A Purpose and interpretation
AA 4Crown bound
This Act binds the Crown.
Plain language law
New Zealand law explained for everyone
AA 3: Definitions
or “This section explains important terms and how to interpret the law”
or “This section explains important terms and how to interpret the law”
You could also call this:
“This law applies to the government”
This law applies to the Crown. The Crown is another name for the government. When a law binds the Crown, it means the government must follow the rules in that law too. This part of the law is saying that the government has to follow all the rules in the Income Tax Act 2007, just like everyone else.
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Next up: BA 1: Purpose
or “Explains the goals and structure of this part of the tax law”