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New Zealand law explained for everyone

Income Tax Act 2007

Core provisions - Purpose

BA 1: Purpose

You could also call this:

“Explains the goals and structure of this part of the tax law”

This part of the law explains what it aims to do. It has four main purposes:

  1. It sets up income tax, provisional tax, and other tax responsibilities that you need to follow.

  2. It tells you how to work out your taxes and meet your obligations under this law.

  3. It provides a foundation for understanding and using the other parts of this law.

  4. It outlines the overall structure of the law and shows how different parts of it are connected to each other.

These purposes help you understand why this part of the law exists and what it’s meant to achieve.

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 It might be out of date or be missing some parts.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=DLM1512317.

Topics:
Money and consumer rights > Taxes
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“This law applies to the government”

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“Income tax: What it is and how it's set”

Part B Core provisions
Purpose

BA 1Purpose

  1. The purposes of this Part are—

  2. to impose income tax, provisional tax, withholding liabilities, and other tax obligations concerning taxes:
    1. to set out procedures to be followed for calculating tax and satisfying the obligations imposed under this Act:
      1. to provide a basis for applying the other Parts:
        1. generally to set up the scheme of the Act and the main links between its Parts.

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