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 in New Zealand"

Illustration for Income Tax Act 2007

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 was created using parts of the act, including 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 it does not have any entries. You can look at the table to see what information it is supposed to have.

The schedule is part of the Income Tax Act 2007, which is a law that talks about income tax in New Zealand. You can read more about the act and its different sections, including ss LJ 1 and LK 2, to learn more about income tax and how it works.

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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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Schedule 26: Low tax jurisdictions or territories, or

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


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Schedule 28: Requirements for complying fund rules, or

"Rules for superannuation funds to follow and what you can do with your money"

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