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Income Tax Act 2007

Taxation of certain entities - Trusts

HC 13: Charitable trusts

You could also call this:

"Rules about charitable trusts and tax"

Illustration for Income Tax Act 2007

You are looking at a law about charitable trusts. This law is part of the Income Tax Act 2007. It was repealed on 29 March 2024 by the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024, which can be found at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS844282.

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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.

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Money and consumer rights > Taxes
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"Definition and classification of trusts that don't meet specific legal requirements"

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HC 14: Distributions from trusts, or

"What happens when a trust gives you money or property"

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HC 13Charitable trusts (Repealed)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    • Section HC 13: repealed, on , by section 90 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).