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New Zealand law explained for everyone

Income Tax Act 2007

Taxation of certain entities - Trusts

HC 13: Charitable trusts

You could also call this:

"Rules for charitable trusts have been removed from this law"

The law about charitable trusts has been removed. This means that the rules that used to be in this section no longer apply. The government took out this part of the law on 29 March 2024. If you want to know more about why this change happened, you can look at section 90 of a different law. That law has a long name: the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1517283.

Topics:
Money and consumer rights > Taxes
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HC 12: Non-complying trusts, or

"Definition and classification of trusts that don't meet specific legal requirements"

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HC 14: Distributions from trusts, or

"When a trust gives money or assets to someone who benefits from it"

Part HTaxation of certain entities
Trusts

HC 13Charitable trusts (Repealed)

    Notes
    • Section HC 13: repealed, on , by section 90 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).