You are looking at a part of the Tax Administration Act 1994. It is about determining the cost of timber. This part was repealed, which means it is no longer in use, and this happened on 1 April 2015, as stated in the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354419.

Topics:

Money and consumer rights > Taxes

92: Taxpayer assessment of income tax, or

"Working out your own income tax when you file a tax return"

92AA: Assessment for tax credits under Part M of Income Tax Act 2007, or

"How tax credits are worked out"

Part 6Assessments

92AAADetermination on cost of timber (Repealed)

Notes

Section 92AAA: repealed (with effect on 1 April 2015 and applying for 2015-16 and later income years), on 24 February 2016, by section 260 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).