New Zealand Legislation: Acts
Acts are laws made by Parliament
Reprint as at 6 October 2009
| Public Act | 1994 No 164 |
| Date of assent | 20 December 1994 |
Income Tax Act 1994: repealed, on 1 April 2005, by section YA 1(1) of the Income Tax Act 2004 (2004 No 35).
Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this eprint.
A general outline of these changes is set out in the notes at the end of this eprint, together with other explanatory material about this eprint.
| The Income Tax Act 1994 is not available on this website. For more information, see http://www.legislation.govt.nz/about.aspx#whatisprovided |
Section CB 3(b)(ii)(A): substituted (with effect from 1 April 2001), on 19 December 2007, by section 281 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section CB 4(1)(n): amended, on 19 December 2007, by section 282(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section CB 4(1)(o): added, on 19 December 2007, by section 282(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section CB 4(1)(o): amended, on 19 December 2007, by section 282(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section CB 4(1)(p): added, on 19 December 2007, by section 282(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section CB 4(3)(a): substituted (with effect from 1 April 2001), on 19 December 2007, by section 282(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section CB 4(3)(b): substituted (with effect from 1 April 2001), on 19 December 2007, by section 282(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section CB 9(i): amended, on 19 December 2007, by section 283(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section CB 9(j): added, on 19 December 2007, by section 283(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section CB 9(j): amended, on 19 December 2007, by section 283(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section CB 9(k): added, on 19 December 2007, by section 283(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section CB 12(1)(b): amended (with effect on 1 October 2001), on 6 October 2009, by section 847(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section CB 12(1)(c): added (with effect on 1 October 2001), on 6 October 2009, by section 847(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section CB 12(1B): inserted (with effect on 1 October 2001), on 6 October 2009, by section 847(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section CB 12(1C): inserted (with effect on 1 October 2001), on 6 October 2009, by section 847(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section CB 12(1D): inserted (with effect on 1 October 2001), on 6 October 2009, by section 847(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section CG 15(2B): inserted (with effect from 1 April 1995), on 19 December 2007, by section 284(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section CI 1(o)(vb): inserted (with effect on 1 October 2001), on 6 October 2009, by section 848(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section EF 1(5A): amended (with effect on 1 October 2001), on 6 October 2009, by section 849 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section EG 10(1)(b): substituted (with effect on 1 April 1995), on 6 October 2009, by section 850(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section ME 1(2)(i): amended (with effect from 1 April 2002), on 19 December 2007, by section 285 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section MF 5(5B): inserted (with effect from 1 April 1997), on 19 December 2007, by section 286(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section MF 5(5C): inserted (with effect from 1 April 1997), on 19 December 2007, by section 286(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section MF 10(4B): substituted (with effect on 1 April 1997), on 6 October 2009, by section 851(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section MF 10(4C): substituted (with effect on 1 April 1997), on 6 October 2009, by section 851(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section MF 10(4D): substituted (with effect on 1 April 1997), on 6 October 2009, by section 851(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section OB 1 expenditure on account of an employee paragraph (e): added (with effect on 1 October 2001), on 6 October 2009, by section 852(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section OB 1 monetary remuneration paragraph (a): amended (with effect on 1 October 2001), on 6 October 2009, by section 852(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section OB 1 Niue International Trust Fund: inserted, on 19 December 2007, by section 288(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section OB 1 overtime: inserted (with effect on 1 October 2001), on 6 October 2009, by section 852(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section OB 1 taxable bonus issue paragraph (b): substituted (with effect from 16 November 2004), on 19 December 2007, by section 288(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section OB 1 Tokelau International Trust Fund: inserted, on 19 December 2007, by section 288(4) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section OB 1 work-related relocation: inserted (with effect on 1 October 2001), on 6 October 2009, by section 852(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 6A Part B clause 3(ab): inserted (with effect on 1 October 2001), on 6 October 2009, by section 853 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 6A Part B clause 3(ac): inserted (with effect on 1 October 2001), on 6 October 2009, by section 853 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 16 item 17: added (with effect on 1 October 2001), on 6 October 2009, by section 854(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
| Public Act | 2007 No 109 |
| Date of assent | 19 December 2007 |
| Commencement | see section 2 |
This Act is the Taxation (Business Taxation and Remedial Matters) Act 2007.
(1) This Act comes into force on the date on which it receives the Royal assent, except as provided in this section.
(2) Section 284 is treated as coming into force on 1 April 1995.
(3) Sections 286 and 287 are treated as coming into force on 1 April 1997.
(5) Sections 281 and 282(3) are treated as coming into force on 1 April 2001.
(7) Section 285 is treated as coming into force on 1 April 2002.
(8) Section 269(3) is treated as coming into force on 1 April 2003.
(9) Section 133(1) is treated as coming into force on 4 June 2004.
(10) Section 288(3) is treated as coming into force on 16 November 2004.
(11) Sections 6, 7, 8, 9, 10, 13, 18, 19, 22, 23, 24, 25, 35, 39, 40, 41, 54, 55, 56, 76, 77, 79, 102, 128, 154, 165, 167, 182(25), (28), (33), and (55), 185(2), 230(1) and (2), and 272(1) are treated as coming into force on 1 April 2005.
(12) Section 129(1) is treated as coming into force on 1 July 2005.
(13) Sections 176 and 177 are treated as coming into force on 1 April 2006.
(14) Sections 130, 182(44), and 185(1) are treated as coming into force on 1 December 2006.
(15) Sections 4, 16, 26, 27, 31, 32, 38, 43, 44, 45, 46, 47, 49, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 80, 81, 82, 83, 84, 85, 87, 88, 89, 90, 91, 92, 94, 95, 96, 97, 100, 104, 131, 132, 135(2), 136, 138, 140, 153, 178, 179(1) and (3), 181, 182(5), (6), (7), (8), (9), (10), (11), (12), (13), (14), (15), (16), (18), (19), (20), (22), (24), (27), (29), (30), (43), (45), (46), (47), (48)(a) and (b), (49), (50), (51), (52), (53), (54), and (56), 184, 189(2) and (5), 192, 193(1), 194(1), 202, 210, 224(1) and (4), 227(1), 228(1) and (3), 231(1), 252(2), 262(1), 295, 299, 300, 302, 304, and 305 are treated as coming into force on 1 April 2007.
(16) Sections 156(1) and (2), 256, 258, 273(1) and (3), and 274 are treated as coming into force on 17 May 2007.
(17) Sections 50, 51, 52, 78, 101, and 182(17), (26), and (59) are treated as coming into force on 20 June 2007.
(18) Sections 5, 12, 28, 29, 30, 34, 75, 98, 99, 103, 105, 106, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 122, 123, 124, 125, 126, 127, 134, 135(1), 139, 141, 142, 143, 144, 145, 146, 147, 148, 149, 150, 151, 152, 157, 158, 159, 160, 161, 162, 163, 164(2), 166(2), 168, 169, 170, 171, 172, 173, 174, 175, 179(2), 180, 182(2), (4), (23), (31), (35), (36), (37), (38), (39), (40), (41), and (42), 186, 190, 195, 196(1), (2), and (4), 207(2), (5), (6), (8), and (9), 208(1), 236, 237, 238, 239, 240, 245, 246, 247, 248, 249, and 279(1) are treated as coming into force on 1 October 2007.
(19) Section 275 is treated as coming into force on 30 November 2007.
(20) Sections 191, 193(2) and (3), 194(2) and (3), 196(3) and (5), 201, 203(2), 204(1), 205, 206(2) and (3), 207(1), (3), (4), (7), and (10), 208(2), 211, 212, 213, 214, 215, 216, 217, 218, 219, 222, 223, 224(2), (3), and (5), 227(2), 228(2), 231(2) to (4), 241(2), 242, 243, 244, 250(1) to (3), 251, 252(1), (3), and (4), 253, 254, 255, 257, 259, 260, 261, 262(2), 263, 264, 265, 266, 267, 269(2) and (4), 272(2), 278, 279(2), 290, 294, 307 to 318, 321 to 328, 330 to 342, 344 to 437, 438(1), 439 to 538, 540 to 549, 550(2) to (41) and (43) to (68), 551 to 553, 554(1) and (2), and 555 to 562 come into force on 1 April 2008.
(21) Sections 14, 15, 21, 36, 37, 137, 182(32), 183, 197(1) to (3), 198, 303, 319, 320, 329, 343, 438(2), 539, 550(42), and 554(3) come into force on 1 July 2008.
(22) Sections 220(1), 293, 297, and 298 come into force on the earlier of the following:
(a) a date to be fixed by the Governor-General by Order in Council:
(b) 1 April 2009.
(23) Section 229 comes into force on the earlier of the following:
(a) a date to be fixed by the Governor-General by Order in Council:
(b) 1 April 2010.
(1) Amendments incorporated in the principal Act
(2) Amendments incorporated in the principal Act
(3) Amendments incorporated in the principal Act
(4) Subsection (1) applies for the 1999–2000 and later income years.
(5) Subsection (2) applies for the 2003–04 and later income years.
(1) Amendments incorporated in the principal Act
(2) Amendments incorporated in the principal Act
(3) Subsection (1) applies for the 1999–2000 and later income years.
(4) Subsection (2) applies for the 2003–04 and later income years.
(1) Amendment incorporated in the principal Act
(2) Subsection (1) applies for the 1995–96 and later income years.
(1) Amendments incorporated in the principal Act
(2) Subsection (1) applies for a person for the 1997–98 and later income years, unless the person has, for the relevant income year, taken a tax position in a return of income furnished to the Commissioner before 17 May 2007 that ignores the existence of subsection (1).
(3) If subsection (1) does not apply to a person for an income year because of subsection (2), the person may treat subsection (1) as not existing.
(1) Amendments incorporated in the principal Act
(2) Subsection (1) applies for a person for the 2005–06 and later income years, unless the person has, for the relevant income year, taken a tax position in a return of income furnished to the Commissioner before 17 May 2007 that ignores the existence of subsection (1).
(3) If subsection (1) does not apply to a person for an income year because of subsection (2), the person may treat subsection (1) as not existing.
(1) This section amends section OB 1.
(2) Amendment incorporated in the principal Act
(3) Amendment incorporated in the principal Act
(4) Amendment incorporated in the principal Act
(5) Subsection (3) applies for an issue of shares made on or after 16 November 2004.
| Public Act | 2009 No 34 |
| Date of assent | 6 October 2009 |
| Commencement | see section 2 |
(1) This Act comes into force on the day on which it receives the Royal assent, except as provided in this section.
(2) Sections 74, 108, 319, 320, 322, 323, 502, 510, 546, 549, 557(26), (45), (53), (132), (145), and (147), 605(1), and (3), 606, 610, 682, 862, and 863 are treated as coming into force 3 months after this Act receives the Royal assent.
(3) Section 704(5) is treated as coming into force—
(a) in relation to the Parliamentary Service, on 1 October 1986:
(b) in relation to the Office of the Clerk of the House of Representatives, on 1 August 1988.
(4) Section 855 is treated as coming into force on 1 April 1993.
(5) Section 850 is treated as coming into force on 1 April 1995.
(6) Sections 851 and 860 are treated as coming into force on 1 April 1997.
(7) Sections 847, 848, 849, 852, 853, 854, and 856 are treated as coming into force on 1 October 2001.
(8) Sections 628(1), 646(1) and (4), 647(1), (3), and (6), 712, 735, 736, 738, 741, 742, 743, 746, 747, 748, 749, 750, 751, 754, 759, 760, 761, 764(2), 767, 769, 770, 771, 772, 773, 789(2) and (4), 832, 844(2), (9), (15), (23), (25), (31), and (33), 845, 858(1) and (3), and 864 are treated as coming into force on 1 April 2005.
(9) Section 647(2) is treated as coming into force on 1 October 2005.
(10) Sections 744, 768, and 844(3), (13), (14), (22), and (32) are treated as coming into force on 1 April 2006.
(11) Sections 646(2) and 647(4) are treated as coming into force on 3 April 2006.
(12) Sections 706, 739, 779, 780, 781, 782, 783, 784, 785, 786, 787, 788, 789(1) and (3), 793, 794, 795, 796, 797, 798, 799, 800, 801, 802, 819(2), 841, and 844(8), (11), (18), (21), and (35) are treated as coming into force on 1 April 2007.
(13) Section 684 is treated as coming into force on 17 May 2007.
(14) Sections 720, 731, 733(2) and (4), and 844(6) and (17) are treated as coming into force on 1 July 2007.
(15) Sections 612, 625, 675, 677, 756, 808, 809, 811, 812, 813, 814, 815, 816, 817, 818, 819(1), 820, 821, 822, 823, 824, 825, 826, 827, 828, 829, 833, 834, 835, 836, 837, 838, 839, 840, 842, 843, and 844(26) are treated as coming into force on 1 October 2007.
(16) Section 764(1) and (3) is treated as coming into force on 1 December 2007.
(17) Sections 638(2), 757, 830, and 831 are treated as coming into force on 19 December 2007.
(18) Section 758 is treated as coming into force on 1 January 2008.
(19) Section 737, 740, 755, 762, 790, 791, 792, 803, 804, 805, 806, 807, 810, and 844(4), (5), (7), (10), (12), (16), and (27) to (30) are treated as coming into force on 25 February 2008.
(20) Section 763 is treated as coming into force on 4 March 2008.
(21) Sections 5(1), (2), (4), (5), and (7), 11, 12, 15(1)(b), 16, 18, 19(1), (2), (3) and (5), 20(3), 24, 25, 26, 32, 34, 35, 36, 37, 38, 41(1) and (2), 42, 43, 44, 45, 47, 48, 52, 53, 54, 56(1) and (4), 60, 62, 68, 72, 73(3), 76, 81, 82, 83, 84, 85, 93, 96(1) and (3), 97, 98(1), (3), and (4), 99, 100, 101, 102(1), (3), (5), and (7), 103(1), (3), and (5), 104(1) and (3), 105(1), (3), and (5), 106(1), (3), and (5), 107, 109, 111, 117, 118, 119, 120, 121, 127, 128, 129, 130, 131, 133, 134, 135, 136(1) and (3), 137(1), (2), (3), and (5), 138, 140, 141, 142, 143, 144, 145, 146, 147, 150, 151, 152(1), 161(7) and (15), 166, 167, 168, 169, 170, 171, 172, 173(1) to (3), (5) to (7), and (11), 174, 176(1), 177(1), (2) to (4), and (6) to (10), 178(1) to (5), and (7) to (11), 179, 180(1), 181(1), (2), and (5), 182, 183, 188, 196, 197, 198, 201, 202(1) and (3), 203, 204, 205(1), (4), and (5), 209(2), (3), and (5), 211(3) and (6), 215(1) and (3), 218(1), (4), (5), (7), and (9), 227, 230(4), 232, 233, 234, 235, 236, 238(1) and (4), 239(1), 241, 242(1), 251, 253, 254, 255, 256, 257, 258, 261, 262(1), 263, 264(2) and (4), 265, 266, 268, 269, 270, 271, 272, 273, 274, 275, 277, 280, 281, 282(1), (3), (4), and (5), 283, 284(1), (2), (4), and (6), 285, 286, 287, 288, 289, 290, 291, 293, 294, 296(2), (3), and (8), 297(2) and (5), 298(1) and (4), 299, 300, 302(2) and (4), 304, 306, 308(1), 309, 311, 312, 314, 317, 318, 321, 324(1), (2), (4), and (6), 329, 330, 331, 332, 333, 334, 335, 336(1), (3), (5), and (6), 337, 338, 339, 340(1), (3), (4), and (7), 341, 344, 345, 349, 350, 352, 353, 354, 355, 356, 357, 358, 359, 360(1) and (3), 361, 362, 363, 364, 365, 366, 367, 368, 369, 370, 371, 376, 378(1), (2), (4), (5), and (7), 379, 381(2) and (4), 383, 387, 388(2) and (5), 389(2) and (3), 390, 391, 393, 394, 397, 398, 399(1), (4), and (8), 400(2) and (6), 409, 420(1) and (3), 421(1) and (3), 422, 427, 431(1) and (3), 440, 441, 442, 443, 444, 446, 447(2) and (5), 452(3) and (6), 453, 455, 457, 460(2), (4), and (7), 466, 470, 486, 489, 490(2), (3) and (5), 491(1), (3), and (5), 492(1) and (5), 493, 494, 495, 496, 497, 500, 503(2), (3), and (4), 504, 505, 506, 507, 509, 511, 512, 513, 514(1) to (4), (7), and (9) to (11), 515, 516, 517(1) and (3) to (5), 518(1) and (3) to (5), 519(1) to (6) and (8) to (13), 520, 521, 522, 523, 524, 525, 526, 529, 530, 531(1), (2), and (4) to (7), 532, 533, 534, 536, 537, 538, 539, 541, 542, 543, 544, 545, 547, 548, 554, 555, 556, 557(5), (7), (10), (25), (28), (29), (36), (37), (39), (42), (49), (50), (51), (52), (54), (55), (57), (58), (59), (62), (63), (64), (68), (69), (76), (84), (85), (88), (93), (95), (98), (99), (109), (114), (118), (119), (130), (134), (137), (138), (139), (140), (141), (142), (143), (144), (146), (149), (156), (157), (164), (170), (171), (175), (176), (184), (187), (191), (193), (195), (197), (198), (199), (200), (202), (204), (210), (214), (217), (219), (222), (224), (225), and (228), 559, 560, 561, 562, 564, 567, 568, 569, 570, 571(1) and (3), 572, 573, 574, 575, 576, 579(3) to (8), 580, 581, 582, 583, 585, 590, 591, 592, 593, 596(3), (4), (7), and (8), 597(4), 598(1) and (3), 599(1), 609, 614, 615, 616(2), 619(2), (3), (6), and (7), 620, 624, 627, 628(2) to (4), 630(1), 631, 632, 633, 636, 637, 640, 642, 643, 644, 646(3) and (5), 647(5) and (7), 648, 649, 650, 651(1) and (3), 654, 659, 660, 661, 664, 665, 669, 671, 672, 673, 680, 683, 690, 691, 693, 701, 702, 715(1) to (3), 717, 719, 724, 725, 726, 727, 729, 730, 733(3) and (5), 765, 766, 774, 775, 776, 777, 778, 844(19), (20), (24), and (34), 858(2) and (4), 859, and 865 are treated as coming into force on 1 April 2008.
(22) Sections 88, 315, 316, 360(2), 503(1), 557(148), 732, 867, and 868 are treated as coming into force on 1 July 2008.
(23) Sections 40, 58, 61, 243, 244, 745, 752, and 753 are treated as coming into force on 26 September 2008.
(24) Section 137(4) and (6) are treated as coming into force on 1 October 2008.
(25) Sections 10, 80, 112(2) and (3), 115, 116, 132(2) and (4), 173(8), (13), and (15), 557(32), (48), (60), (82), (105), (127), (131), (159), (160), (181), (186), and (206), and 704(2) and (4) are treated as coming into force on 1 January 2009.
(26) Sections 9, 27, 50, 64, 92, 114, 136(2), (4), (5), and (6), 139, 173(9), 176(2) and (3), 181(4) and (8), 184, 276, 278, 279, 282(2), 284(3), (5), (7), and (8), 301, 347(1), 399(2) and (6), 445(1) and (4), 462, 463, 464, 465, 492(2), 508, 514(5), (6), and (8), 517(2), 518(2), 519(7), 550, 557(92), (158), (165), (166), (188), and (209), 571(2), (4), and (5), 587, 607, 608, 619(1), (4), and (5), 623, 715(4), and 721 are treated as coming into force on 1 April 2009.
(27) Sections 5(3), (6), and (8), 6, 14, 17(2), (3) and (5), 20(1), (2), and (4), 22, 23, 29, 30, 39, 41(3) and (6), 69, 70, 71, 79, 90, 91, 110, 152(2) and (3), 153, 154, 155, 156, 160, 161(1) to (6), (9) to (14), (16), and (17), 162, 163, 164, 165, 175, 180(2) to (4), 195, 202(2) and (4), 206, 207, 208, 209(1) and (4), 210, 211(1), (2), (4), (5), and (7), 212, 213, 214, 215(2), (4), and (5), 216, 217, 218(3) and (10), 219, 220, 221, 222, 223, 224, 225, 226, 228, 229, 230(1) to (3), and (5) to (7), 231, 237, 238(2), (3), and (5), 240, 246, 247, 248, 249, 250, 252, 259, 260, 302(1) and (3), 303, 305, 340(2), (5), and (6), 342, 343, 346, 377, 385, 395, 399(3) and (7), 400(3) and (7), 401(2) and (5), 403, 404, 405, 406, 407, 408, 412, 413, 414, 415, 416, 417, 419, 421(2) and (4), 423, 424, 425, 426, 428, 429, 430, 431(2) and (4), 432, 433, 434, 435, 436, 437, 448, 456, 459(1) and (3), 460(3) and (8), 461(1) and (3), 468, 469(1) and (3), 471, 472, 473, 474, 475, 476, 477, 478, 479, 480, 481, 482, 485, 488, 490(1) and (4), 491(2), (4) and (6), 492(3), (4), and (6), 527, 528, 540, 557(8), (9), (11), (14), (16), (22), (23), (30), (34), (38), (40), (41), (43), (61), (70), (71), (74), (75), (77), (78), (79), (80), (89), (94), (96), (104), (117), (123), (128), (129), (182), (183), (185), (203), (208), (211), (212), (213), (215), (216), and (229), 558, 577(2), 584, 586, 596(5) and (9), 597(1) to (3), (5) and (6), 605(2) and (4), 617, 634, 635, 651(2) and (5), 652, 655, 656, 657, 658, 666, 668, 674, 676, 678, 686, 687, 688, 695, 697, and 700 are treated as coming into force on 30 June 2009.
(28) Sections 46, 56(2), (3), and (5), 59, 86, 87, and 89 come into force on 1 October 2009.
(29) Sections 95, 123, 124, 125, 126, 557(108), and (110) come into force on 1 January 2010.
(30) Sections 4, 7, 8, 13, 15(1)(a) and (2), 17(1) and (4), 19(4), (6), and (7), 21, 28, 41(4), (5), and (7), 51, 63, 65, 66, 67, 73(1), (2), and (4), 75, 77, 78, 96(2), (4), and (5), 98(2), (5), and (6), 102(2), (4), (6), and (8), 103(2), (4), and (6), 104(2) and (4), 105(2), (4), and (6), 106(2), (4), and (6), 112(1), 113, 122, 149, 157, 158, 159, 161(8) and (18), 173(4), (10), (12), and (14), 177(5), (11), and (12), 178(6), (12), and (13), 181(3), (6), and (7), 191, 192, 218(2), (6), (8), and (11), 239(2) and (3), 242(2) to (4), 245, 262(2) and (3), 264(1) and (3), 267, 292, 295, 296(4), (6), and (9), 298(2), (3), and (5), 308(2) and (3), 313, 324(3), (5), and (7), 328, 336(2), (4), and (7), 347(2), 348, 351, 378(3), (6), and (8), 384, 401(1), (3), and (4), 438, 498, 531(3) and (8), 535, 557(2), (3), (4), (13), (15), (17), (18), (19), (21), (24), (31), (44), (66), (73), (81), (83), (91), (97), (100), (101), (102), (103), (106), (107), (111), (115), (116), (121), (126), (133), (136), (150), (154), (155), (167), (177), (179), (180), (192), (196), (220), (221), (223), and (227), 563, 565, 566, 579(1) and (2), 588, 594, 599(2), 611, 613, 618, 621, 622, 626, 628(5) and (6), 645, 651(4) and (6), 679, 681, 710(3), 713, and 861 come into force on 1 April 2010.
(31) Sections 200 and 487 come into force on 30 June 2010.
(32) Sections 33, 49, 55, 94, 132(1), (3), (5), and (6), 185, 186, 187, 189, 190, 193, 194, 199, 296(1), (5), and (7), 297(1), (3), and (4), 307, 310, 325, 326, 327, 372, 373, 374, 375, 380, 381(1), (3), and (5), 382, 386, 388(1), (3), and (4), 392, 396, 399(5) and (9), 400(1), (4), and (5), 402, 410, 411, 418, 420(2) and (4), 439, 445(2), (3), and (5), 447(1), (3), and (4), 449, 450, 451, 452(1), (2), (4), and (5), 454, 458, 459(2) and (4), 460(1), (5), and (6), 461(2) and (4), 467, 469(2) and (4), 483, 484, 557(6), (12), (20), (27), (33), (35), (46), (56), (65), (67), (72), (87), (90), (112), (113), (120), (122), (124), (151), (152), (153), (161), (162), (163), (168), (169), (172), (178), (189), (190), (194), (201), (205), (207), (218), and (226), 577(1) and (3), 629, and 663 come into force on 1 July 2010.
(1) Amendment(s) incorporated in the Act(s).
(2) Amendment(s) incorporated in the Act(s).
(3) Subsections (1) and (2) apply for the 2002–03 to 2004–05 income years, except when subsection (4) applies.
(4) Subsection (1) does not apply in relation to a tax position taken by a person—
(a) in the period from 1 October 2001 to 31 March 2005; and
(b) in relation to employees' allowances; and
(c) relying on section CB 12(1) in the absence of the amendment made by subsection (1).
“fringe benefit”
(1) Amendment(s) incorporated in the Act(s).
(2) Subsection (1) applies for the 2002–03 to 2004–05 income years.
(1) Amendment(s) incorporated in the Act(s).
(2) Subsection (1) applies for the 1995–96 and later income years.
(1) Amendment(s) incorporated in the Act(s).
(2) Subsection (1) applies for the 1997–98 and later income years.
(1) This section amends section OB 1.
(2) Amendment(s) incorporated in the Act(s).
(3) Amendment(s) incorporated in the Act(s).
(4) Amendment(s) incorporated in the Act(s).
(5) Amendment(s) incorporated in the Act(s).
(6) Subsections (2) to (5) apply for the 2002–03 to 2004–05 income years.
(1) Amendment(s) incorporated in the Act(s).
(2) Subsection (1) applies for the 1995–96 and later income years.
1General
2About this eprint
3List of amendments incorporated in this eprint (most recent first)
This is an eprint of the Income Tax Act 1994. It incorporates all the amendments to the Act as at 6 October 2009. The list of amendments at the end of these notes specifies all the amendments incorporated into this eprint since 19 December 2007.
Relevant provisions of any amending enactments that contain transitional, savings, or application provisions are also included, after the principal enactment, in chronological order. For more information, see http://www.pco.parliament.govt.nz/reprints/.
This eprint has not been officialised. For more information about officialisation, please see “Making online legislation official”
under “Status of legislation on this site”
in the About section of this website.
Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34): sections 847–854
Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109): sections 281–288