The law says that some changes need to be made to other laws. These changes are listed in two places: Schedule 49 and Schedule 50. Schedule 49 tells you about changes to various laws, while Schedule 50 is specifically about changes to the Tax Administration Act 1994.
The changes to the Tax Administration Act 1994 are a bit special. They only apply to taxes on money you earn in the 2008-2009 tax year and after that. This is true unless the context of the law says it should be different.
When you’re reading about these changes, you’ll see links to the specific parts of the law that are being changed. This can help you understand exactly what’s being updated.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1523176.
The enactments listed in schedules 49 (Enactments amended) and 50 (Amendments to the Tax Administration Act 1994) are amended in the manner indicated in the schedule.
However, unless the context requires otherwise, the amendments to the Tax Administration Act 1994 apply only in relation to the tax on income derived in the 2008–09 income year and later income years.
