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Tax Administration Act 1994

Miscellaneous

225B: Order in Council amending Schedule 27

You could also call this:

"The Governor-General can change a list of countries and income types in a tax law."

Illustration for Tax Administration Act 1994

The Governor-General can change Schedule 27 of the Income Tax Act 2007. You can see the Income Tax Act 2007 on the New Zealand legislation website. The Governor-General can add or remove countries or types of income from Schedule 27. If the Governor-General makes a change, it is secondary legislation, which you can learn more about in Part 3 of the Legislation Act 2019. The change must also be confirmed by an Act, which is explained in subpart 3 of Part 5 of the Legislation Act 2019. This means the change needs to be approved by Parliament.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1265215.

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Part 13Miscellaneous

225BOrder in Council amending Schedule 27

  1. The Governor-General may from time to time, by Order in Council, amend Schedule 27 of the Income Tax Act 2007 by—

  2. adding a country or territory outside New Zealand:
    1. adding types of income for a country or territory outside New Zealand:
      1. omitting a country or territory outside New Zealand:
        1. omitting types of income for a country or territory outside New Zealand.

          1. An order under subsection (1)—

          2. is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements); and
            1. must be confirmed by an Act (see subpart 3 of Part 5 of the Legislation Act 2019).

              1. Repealed
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              Notes
              • Section 225B: inserted, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
              • Section 225B(2): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).
              • Section 225B(2): repealed, on , by section 14 of the Legislation (Confirmable Instruments) Amendment Act 2015 (2015 No 120).