Income Tax Act 2007
Schedule 15: Excepted residential land
"Land that doesn't have to pay tax under the Income Tax Act 2007"


You are looking at a part of the Income Tax Act 2007 called Excepted residential land. This part is a schedule, which is extra information that helps explain the act. It is empowered by section DH 5, which you can find by following the link to s DH 5. You can see that this schedule is marked as Repealed, which means it is no longer in use. The schedule has a number, 15, which helps identify it. It is part of the Income Tax Act 2007, which is a law about taxes. When you read this schedule, you will see that it has its own special heading and number. It is connected to the rest of the act through links like the one to s DH 5. This helps you find more information if you need it.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS684029.
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