Income Tax Act 2007
Schedule 26: Low tax jurisdictions or territories
"Countries with very low taxes"


You are looking at a part of the Income Tax Act 2007 called a schedule. This schedule is about low tax jurisdictions or territories. It is called schedule 26. You can find more information about this in section s LZ 1. This schedule is actually repealed, which means it is no longer used. It was part of the Income Tax Act 2007. The schedule has its own number and title, and it is separate from the main act. It was created because of a specific section in the act, which you can read about in s LZ 1. This helps you understand where the schedule comes from.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1523384.
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