Tax credits and other credits - Tax credits for natural persons
LC 12: Assessment when person is non-resident
You could also call this:
“How tax was assessed for non-residents before 2012-13”
This part of the law used to be about how taxes are assessed when someone is not living in New Zealand. However, it was removed from the law on 29 May 2012. This means it no longer applies to tax years from 2012-13 onwards. If you want to know how non-residents are taxed now, you’ll need to look at other parts of the tax law.
“Tax credit for eligible earners not receiving other benefits or credits”
Part L
Tax credits and other credits
Tax credits for natural persons
LC 12Assessment when person is non-resident (Repealed)
Notes
Section LC 12: repealed, on (applying for the 2012–13 and later tax years), by section 6(1)(j) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
