1 Short Title

2 Income Tax Act 1994 [Repealed]

3 Certain pensions, benefits, and other compensation exempt [Repealed]

4 Meaning of term dividends [Repealed]

5 Exclusion from term dividends [Repealed]

6 Meaning of fringe benefit [Repealed]

7 Election whether fringe benefit or dividend [Repealed]

8 Expenditure incurred by superannuation funds [Repealed]

9 New sections added [Repealed]

10 Disposition of depreciable property [Repealed]

11 Election to treat short term trade credit as financial arrangement [Repealed]

12 Rules for calculating New Zealand group debt percentage [Repealed]

13 Mode of elections [Repealed]

14 Benefit given to associated person of employee [Repealed]

15 Cross-border arrangements between associated persons [Repealed]

16 Definition of specified exemption [Repealed]

17 Low income rebate [Repealed]

18 Low income rebate [Repealed]

19 Low income rebate [Repealed]

20 Special rules for holding companies [Repealed]

21 Limits on refunds of tax [Repealed]

22 Refund of income tax not to exceed amount of credit balance [Repealed]

23 Debits arising to imputation credit account [Repealed]

24 Consequential changes [Repealed]

25 Non-resident withholding tax imposed [Repealed]

26 Non-resident withholding tax on dividends not paid in money [Repealed]

27 Liability to make deduction in respect of foreign withholding payment dividend [Repealed]

28 Refund for overpayment and to company in loss [Repealed]

29 Dividend withholding payments and consolidated groups [Repealed]

30 Definitions [Repealed]

31 References to income year in particular provisions [Repealed]

32 References to particular regimes in former Act, etc [Repealed]

33 Income Tax Act 1976

34 Interpretation

35 Annual depreciation deduction

36 Gain or loss from disposition of depreciable property

37 Deductions where superannuation fund invests in another fund

38 Definition of specified exemption

39 Tax Administration Act 1994

40 Commencement

41 Records of specified charitable, benevolent, philanthropic, or cultural bodies

42 Certain rights of objection not conferred

43 Commissioner and Department

44 Consequential changes

45 Part to be read with Student Loan Scheme Act 1992

46 Special deduction rates

47 Goods and Services Tax Amendment Act (No 2) 1995

48 Interpretation

49 Meaning of term supply

50 Goods and Services Tax Act 1985 [Repealed]

51 District Commissioner [Repealed]

52 Meaning of term supply [Repealed]

53 Imposition of goods and services tax on imports [Repealed]

54 Consequentials [Repealed]

55 Taxation (Core Provisions) Act 1996

56 Commencement

57 Expenditure incurred by superannuation funds

58 Expenditure incurred by superannuation funds

59 Non-resident withholding tax imposed

60 Definitions