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Income Tax Act 2007

Income - Terminating provisions

CZ 35: Treatment of backdated payments for social rehabilitation: 2008–09 to 2017–18 income years

You could also call this:

“Removed rule about late social rehabilitation payments from 2008 to 2018”

This part of the law used to be about how to handle payments for social rehabilitation that were given late. It covered the years from 2008 to 2018. However, this section has been removed from the law. It was taken out on 26 June 2019, but the change applies as if it happened on 1 April 2008. This means the law acts like this section was never there from that earlier date.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS176335.

Topics:

Money and consumer rights > Taxes

CZ 34: Income arising from tax accounting provision for aircraft engine overhauls, or

“Money from aircraft engine overhaul tax provisions counts as income”

CZ 35: Amounts derived by Te Kōwhatu Tū Moana, or

“Tax-free income for Te Kōwhatu Tū Moana trust during specific period”

Part C Income
Terminating provisions

CZ 35Treatment of backdated payments for social rehabilitation: 2008–09 to 2017–18 income years (Repealed)

Notes

Section CZ 35: repealed (with effect on 1 April 2008), on 26 June 2019, by section 53 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).