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Tax Administration Act 1994

Miscellaneous

225C: Order in Council amending Schedule 38 of Income Tax Act 2007

You could also call this:

"The Governor-General can change the rules about what income is taxed."

Illustration for Tax Administration Act 1994

The Governor-General can change Schedule 38 of the Income Tax Act 2007. You can find Schedule 38 at the New Zealand legislation website. The Governor-General can add or remove statutes from it. The Governor-General can add a statute if it says people do not have to pay income tax on their salary or wages. This helps when working out someone's family scheme income for a year. An order to make these changes is a type of law called secondary legislation. You can learn more about secondary legislation in Part 3 of the Legislation Act 2019.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM3640817.

Topics:
Money and consumer rights > Taxes
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"A law change can be checked and approved by others."

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Part 13Miscellaneous

225COrder in Council amending Schedule 38 of Income Tax Act 2007

  1. The Governor-General may, from time to time, by Order in Council, amend Schedule 38 of the Income Tax Act 2007 by—

  2. adding a statute, if the statute provides for an exemption from income tax, for salary or wages, that is to be ignored in determining the family scheme income of a person for an income year:
    1. removing a statute.

      1. An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

      Notes
      • Section 225C: inserted, on , by section 162 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
      • Section 225C(2): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).