Income Tax Act 2007

Timing and quantifying rules - Income equalisation schemes - Definitions

EH 62: Other definitions

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“Definitions that were removed from this section of the tax law”

This part of the law used to define some words or terms, but it’s no longer in use. The government removed it on 18 March 2019. This means that if you’re looking at the Income Tax Act 2007 after that date, you won’t find these definitions here anymore. If you need to know what certain words mean in this law, you might need to look in other parts of the act or ask someone who knows about tax laws.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1514984.

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EH 63: Persons to whom thinning operations income equalisation scheme applies, or

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Part E Timing and quantifying rules
Income equalisation schemes: Definitions

EH 62Other definitions (Repealed)

    Notes
    • Section EH 62: repealed, on , by section 169(10) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).