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New Zealand law explained for everyone

Income Tax Act 2007

Tax credits and other credits - Tax credits for gifts and donations

LD 2: Exclusions

You could also call this:

“Who can't claim tax credits for charitable donations”

Section LD 1 doesn’t apply to certain people and groups. You can’t use it if you’re an absentee, which means you’re not living in New Zealand. It also doesn’t apply to companies or public authorities. Maori authorities can’t use it either. If you’re part of an unincorporated body, which is a group that isn’t a company, you can’t use this section.

Trustees who have to pay income tax under certain rules about trusts can’t use Section LD 1. These rules are found in subpart HC and section HZ 2. These parts of the law talk about trusts and how money from trusts is given out.

Lastly, if you already have a tax credit for giving money through your pay (called a payroll donation), you can’t use Section LD 1 for that donation.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1518020.

Topics:
Money and consumer rights > Taxes
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LD 1: Tax credits for charitable or other public benefit gifts, or

“Get money back for donations to charities or public benefit organisations”

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LD 3: Meaning of charitable or other public benefit gift, or

“What counts as a gift for tax purposes”

Part L Tax credits and other credits
Tax credits for gifts and donations

LD 2Exclusions

  1. Section LD 1 does not apply to—

  2. an absentee:
    1. a company:
      1. a public authority:
        1. a Maori authority:
          1. an unincorporated body:
            1. a trustee liable for income tax under subpart HC, and section HZ 2 (which relate to trusts and distributions from trusts):
              1. in relation to the credit, a person who has a tax credit for a payroll donation.

                Compare
                Notes
                • Section LD 2: amended, on , by section 322(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
                • Section LD 2(f): amended, on , by section 322(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
                • Section LD 2(g): added, on , by section 322(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).