Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Core provisions - Income tax and resulting obligations

BB 3: Overriding effect of certain matters

You could also call this:

“How tax avoidance rules and international agreements can override other tax laws”

Part G of the law lets the Commissioner stop you from getting a tax advantage if you try to avoid paying taxes. This means the Commissioner can take action to make sure you pay the right amount of tax.

Subpart BH talks about double tax agreements. These are special agreements between New Zealand and other countries. They explain how taxes work when you have income from both places.

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 It might be out of date or be missing some parts.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=DLM1512324.

Topics:

Money and consumer rights > Taxes

BB 2: Main obligations, or

“Your main tax obligations: calculating, paying, and withholding”

BC 1: Non-filing and filing taxpayers, or

“Explains how your tax status affects how your income tax is calculated”

Part B Core provisions
Income tax and resulting obligations

BB 3Overriding effect of certain matters

Under Part G (Avoidance and non-market transactions), the Commissioner may counteract a tax advantage from a tax avoidance arrangement.
Subpart BH (Double tax agreements) provides for the effect of a double tax agreement.

Compare

2004 No 35 s BB 3

Notes

Section BB 3(2): replaced, on 1 July 2014, by section 5 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).