Income Tax Act 2007

Core provisions - Other obligations

BF 1: Other obligations

You could also call this:

"Paying extra taxes you might owe"

You must pay certain types of income or ancillary tax. This includes qualifying company election tax under Part H and income tax on taxable distributions from non-complying trusts under Part H. You may also need to pay further income tax under Part O or Residential land withholding tax under subpart RL if you are described in section RL 2.

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

This page was last updated on 29 January 2026 — View changes

Topics:

Money and consumer rights > Taxes

BE 1: Withholding liabilities, or

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

BG 1: Tax avoidance, or

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

Part BCore provisions
Other obligations

BF 1Other obligations

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

Compare

2004 No 35 s BF 1

Notes

Section BF 1(d): replaced, on 1 July 2016, 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Section BF 1(e): repealed, on 2 June 2016, by section 4 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section BF 1 list of defined terms further FDP: repealed (with effect on 30 June 2009), on 6 October 2009, by section 6(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009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 RLWT: inserted, on 1 July 2016, 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Section BF 1 list of defined terms withdrawal tax: repealed, on 29 March 2018 (with effect on 2 June 2016), by section 5 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters)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).