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BB 2: Main obligations
or “Your main tax obligations: calculating, paying, and withholding”
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.

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Next up: BC 1: Non-filing and filing taxpayers

or “Explains how your tax status affects how your income tax is calculated”
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Part B Core provisions
Income tax and resulting obligations

BB 3Overriding effect of certain matters

  1. Under Part G (Avoidance and non-market transactions), the Commissioner may counteract a tax advantage from a tax avoidance arrangement.

  2. Subpart BH (Double tax agreements) provides for the effect of a double tax agreement.

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