Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Assessments

96: Assessment of New Zealand superannuitant surcharge

You could also call this:

"An old rule about taxing some New Zealand superannuation payments"

Illustration for Tax Administration Act 1994

You need to know about the Assessment of New Zealand superannuitant surcharge. This provision was repealed on 20 August 1997. It was repealed by section 15 of the Taxation (Superannuitant Surcharge Abolition) Act 1997.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354475.

Topics:
Money and consumer rights > TaxesMoney and consumer rights > Savings and retirement
Previous

95: Assessment of withdrawal tax, or

"What is withdrawal tax and how is it assessed?"

Next

97: Assessment of imputation penalty tax, or

"How the government decides if a company must pay imputation penalty tax"

Part 6Assessments

96Assessment of New Zealand superannuitant surcharge (Repealed)

    Notes
    • Section 96: repealed, on (applying to tax on taxable income for 1998–99 and subsequent income years), by section 15 of the Taxation (Superannuitant Surcharge Abolition) Act 1997 (1997 No 59).