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Income Tax Act 2007

Schedule 48: Enactments repealed

You could also call this:

“Laws that are no longer in effect because they have been cancelled”

The Income Tax Act 2007 has a part called Enactments repealed. You can find this in the schedule, which is extra information that is not part of the main act. This schedule is empowered by s ZA 1.

Some laws are being repealed, which means they are being cancelled. The Public Acts that are repealed include the Income Tax Act 2004. You can look up the details of this act, but basically, it is no longer in effect.

Some regulations are also being revoked, which means they are being cancelled too. The Income Tax (Withholding Payments) Regulations 1979 is one of them. This regulation is no longer valid because it has been revoked.

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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, and aren't taxed in a special way"

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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48Enactments repealed Empowered by s ZA 1

Public Acts repealed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)