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New Zealand law explained for everyone

Income Tax Act 2007

Repeals, amendments, and savings

ZA 6: Comparative tables of old and new provisions

You could also call this:

“Tables showing how tax laws match up across different acts”

Schedule 52 shows you how different parts of tax laws match up. It compares the Income Tax Act 2004, the Income Tax Act 1994, the Tax Administration Act 1994, and this new Act.

The schedule has four parts:

Part A looks at each rule in the Income Tax Act 2004. It tells you where to find the same rule in the new Act, or in the Tax Administration Act 1994, or in the Goods and Services Tax Act 1985. If a rule isn’t used anymore, it says that too.

Part B looks at each rule in this new Act. It tells you where to find the same rule in the Income Tax Act 2004 and sometimes in the Income Tax Act 1994. If it’s a new rule, it says that too.

Part C shows new rules that this Act puts into the Tax Administration Act 1994. It tells you if these rules come from the Income Tax Act 2004 or if they’re completely new.

Part D lists all the special words defined in this Act. It tells you where to find each word in this Act and if it comes from the Income Tax Act 2004 or if it’s new.

Remember, this schedule is here to help you find matching rules, but it’s not perfect. You shouldn’t rely on it completely to know which rules match up.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1523190.

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ZA 5: Saving of accrual determinations, or

“Old tax decisions remain valid under new laws”

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Schedule 1: Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits, or

“Tax rates for various types of income and benefits in New Zealand”

Part Z Repeals, amendments, and savings

ZA 6Comparative tables of old and new provisions

  1. Schedule 52 (Comparative tables of old and rewritten provisions) sets out corresponding provisions in the Income Tax Act 2004, the Income Tax Act 1994, the Tax Administration Act 1994, and this Act at the commencement of this Act.

  2. The schedule has the following 4 parts:

  3. part A lists each provision in the Income Tax Act 2004 and—
    1. indicates the corresponding provision in this Act; or
      1. indicates the corresponding provision in the Tax Administration Act 1994; or
        1. indicates the corresponding provision in the Goods and Services Tax Act 1985; or
          1. states that the provision has been omitted:
          2. part B lists each provision in this Act and the corresponding provision in the Income Tax Act 2004 and, as applicable, in Parts A to E of the Income Tax Act 1994, or states that the provision is new:
            1. part C lists the provisions that this Act inserts in the Tax Administration Act 1994 and—
              1. indicates the corresponding provision in the Income Tax Act 2004; or
                1. states that the provision is new:
                2. part D lists each term defined in this Act and its location in this Act, and—
                  1. indicates the source of the term in the Income Tax Act 2004; or
                    1. states that the term is new.

                    2. The schedule is provided to assist readers to identify corresponding provisions but must not be interpreted as a definitive guide to the correspondence of provisions.

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