Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Tax credits and other credits - Tax credits for natural persons

LC 2: When net income in low income abatement range

You could also call this:

“This provision about income in a specific range no longer applies”

This section of the law used to talk about what happens when your net income falls within a certain range called the ‘low income abatement range’. However, it’s important for you to know that this part of the law no longer applies. It was removed on 29 May 2008, and the change took effect from 1 April 2008. This means that the rules that were once described here are no longer in use.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1517937.

Topics:
Money and consumer rights > Taxes
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LC 1: When net income under low income amount, or

“This old rule about tax credits for low-income earners no longer applies”

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LC 3: Child’s income, or

“This provision about taxing a child's income was removed in 2012”

Part L Tax credits and other credits
Tax credits for natural persons

LC 2When net income in low income abatement range (Repealed)

    Notes
    • Section LC 2: repealed (with effect from 1 April 2008), on , by section 25(1) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).