Income Tax Act 2007

Schedule 26: Low tax jurisdictions or territories

You could also call this:

"Countries with low tax rules"

Illustration for Income Tax Act 2007

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 of the Act. This schedule is actually repealed, which means it is no longer used. It was part of the law, but now it is not. When you read about laws, you might see words like "repealed" or "schedule". A schedule is just extra information that helps explain the law. You can use the links to find more information about the law.

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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 tax rules to fit New Zealand"


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

"Countries with income that doesn't have tax recognised"

26Low tax jurisdictions or territories (Repealed) Empowered by s LZ 1