Income Tax Act 2007

Schedule 26: Low tax jurisdictions or territories

You could also call this:

"Countries with very low taxes"

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. This schedule is actually repealed, which means it is no longer used.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.

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 It might be out of date or be missing some parts.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=DLM1523384.

This page was last updated on View changes


Previous

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

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


Next

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26Low tax jurisdictions or territories (Repealed) Empowered by s LZ 1