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Income Tax Act 2007

Core provisions - Other obligations

BF 1: Other obligations

You could also call this:

"Other things you have to pay or do with your taxes"

You must pay different types of income or ancillary tax under the relevant Part. This includes qualifying company election tax under Part H and income tax on taxable distributions from non-complying trusts under Part H. You also pay multinational top-up tax under Part H and further income tax under Part O.

You pay RLWT under subpart RL if you are described in section RL 2. You need to follow the rules for each type of tax. The rules are in different parts of the law.

You should look at the different parts of the law to know what you have to pay. The law says what you must pay and when. You can find the rules in Part H, Part O, and subpart RL.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1512379.

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"Rules for deducting tax from different types of income and benefits"

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"Rules to prevent people from using special arrangements to avoid paying taxes"

Part BCore provisions
Other obligations

BF 1Other obligations

  1. A person must pay the following types of income or ancillary tax under the relevant Part:

  2. qualifying company election tax under Part H (Taxation of certain entities):
    1. income tax on taxable distributions from non-complying trusts under Part H:
      1. multinational top-up tax under Part H:
        1. further income tax under Part O (Memorandum accounts):
          1. RLWT under subpart RL (Residential land withholding tax), if the person is described in section RL 2 (Vendors: who must pay, and how?).

              Compare
              Notes
              • Section BF 1(bb): inserted, on , by section 6(1) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
              • Section BF 1(d): replaced, on , by section 39(1) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
              • Section BF 1(e): repealed, on , by section 4 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
              • Section BF 1 list of defined terms further FDP: repealed (with effect on 30 June 2009), on , by section 6(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
              • Section BF 1 list of defined terms multinational top-up tax: inserted, on , by section 6(2) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
              • Section BF 1 list of defined terms RLWT: inserted, on , by section 39(2) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
              • Section BF 1 list of defined terms withdrawal tax: repealed, on (with effect on 2 June 2016), by section 5 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).