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Income Tax Act 2007

Schedule 27: Countries and types of income with unrecognised tax

You could also call this:

“Countries and income with tax that isn't recognised”

The Income Tax Act 2007 has a schedule that lists countries and types of income with unrecognised tax. You can find this schedule in section 27, which is called “Countries and types of income with unrecognised tax”. This section is part of the act because of ss LJ 1 and LK 2.

This schedule has a table with two columns: one for the country or territory and one for the types of income. The table has headings for the columns, but there are no entries in the rows.

You can look at the table to see what countries and types of income are listed, but in this case, the table is empty.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1523389.

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

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27Countries and types of income with unrecognised tax Empowered by ss LJ 1, LK 2

This is a small table having 2 columns. The first row is the headings for the columns. There are no entries in the rows.
Country or territory Types of income