You are looking at a part of the Income Tax Act 2007 called 'Enactments repealed'. This means it is a list of laws that are no longer valid. The laws that are no longer valid include the Income Tax Act 2004.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 information is found in the act as it is empowered by s ZA 1. You will also find a list of regulations that are no longer valid. These regulations include the Income Tax (Withholding Payments) Regulations 1979. These are listed under the heading 'Regulations revoked'. The Income Tax Act 2007 has many parts, and this is just one of them. It tells you which laws are no longer valid. This helps you understand what laws are currently in place.

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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.

This page was last updated on 5 April 2026 — View changes

Topics:

Money and consumer rights > Taxes

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

"Things that don't lose value over time, as defined in the Income Tax Act"

Schedule 49: Enactments amended, or

"Changes to Other Laws"

48Enactments repealed Empowered by s ZA 1

Public Acts repealed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)