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Income Tax Act 2007

Schedule 26: Low tax jurisdictions or territories

You could also call this:

“Countries with very low taxes, as listed in the Income Tax Act 2007”

The Income Tax Act 2007 has a part called a schedule. You are looking at schedule 26, which is about low tax jurisdictions or territories. This schedule is part of the act, but it is not the main part.

This schedule is empowered by section LZ 1, which means it is allowed by that section. You can find more information about this in section LZ 1.

The schedule 26 is actually repealed, which means it is no longer in use.

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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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Schedule 25B: Items modifying global anti-base erosion model rules, or

"Changes to global rules to stop companies avoiding New Zealand tax"

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Schedule 27: Countries and types of income with unrecognised tax, or

"Countries and income with tax that isn't recognised"

26Low tax jurisdictions or territories (Repealed) Empowered by s LZ 1