Income Tax Act 2007

Schedule 48: Enactments repealed

You could also call this:

"Laws that are no longer valid"

Illustration for Income Tax Act 2007

You are looking at a part of the Income Tax Act 2007 called 'Enactments repealed'. This means it is a list of laws that are no longer valid. The laws that are no longer valid include the Income Tax Act 2004. This is because of a section in the act that gives the power to repeal laws, which can be found in s ZA 1. You will also see some regulations that are no longer valid. These include the Income Tax (Withholding Payments) Regulations 1979. These regulations are no longer part of the law. The list of repealed laws and regulations is important because it helps you understand what laws are still valid and what laws are not. It is part of the Income Tax Act 2007, which is a law that deals with income tax in New Zealand. The act has many different parts, including this list of repealed laws and regulations.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1523396.

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Schedule 39: Items for purposes of definition of special excluded depreciable property, or

"Things that don't lose value over time for tax purposes"


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Schedule 49: Enactments amended, or

"Laws changed by the Income Tax Act 2007"

48Enactments repealed Empowered by s ZA 1

Public Acts repealed

  • Income Tax Act 2004 (2004 No 35)

Regulations revoked

  • Income Tax (Withholding Payments) Regulations 1979 (SR 1979/259)