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


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 This schedule is actually repealed, which means it is no longer used.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 When you read about laws, you might see words like "repealed" or "schedule".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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