Public Audit Act 2001

Miscellaneous provisions

43: Exemption from income tax

You could also call this:

"The Auditor-General doesn't pay income tax like others do."

When it comes to income tax, the Auditor-General is considered a public authority for certain parts of the Income Tax Act 2007, such as sections CW 38 and CW 39. This means the Auditor-General is treated differently for income tax purposes. You can find more information about this in the Income Tax Act 2007.

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 It might be out of date or be missing some parts.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 10 September 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM88937.

Topics:

Money and consumer rights > TaxesGovernment and voting > Government departments

42: Audit fees, or

"Paying for audit services: what you need to know about audit fees"

44: Amendments to Schedule 2, or

"Changes to the list of public entities"

Part 7Miscellaneous provisions

43Exemption from income tax

For the purposes of sections CW 38 and CW 39 of the Income Tax Act 2007, the Auditor-General is a public authority.

Notes

Section 43: amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).