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New Zealand Legislation: Acts

Acts are laws made by Parliament

Part B
Core Provisions

Contents

Subpart BA—Purpose

Subpart BB—Income tax and resulting obligations

BB 1 Imposition of income tax

BB 2 Main obligations

BB 3 Overriding effect of certain matters

Subpart BC—Calculating and satisfying income tax liabilities

BC 1 Non-filing and filing taxpayers

BC 2 Annual gross income

BC 3 Annual total deduction

BC 4 Net income and net loss

BC 5 Taxable income

BC 6 Income tax liability of filing taxpayer

BC 7 Income tax liability of person with schedular income

BC 8 Surplus rebates

BC 9 Satisfaction of income tax liability

BC 10 Surplus credits

Subpart BD—Income, deductions, and timing

BD 1 Income, exempt income, excluded income, non-residents' foreign-sourced income, and assessable income

BD 2 Deductions

BD 3 Allocation of income to particular income years

BD 4 Allocation of deductions to particular income years

Subpart BE—Withholding liabilities

BE 1 Withholding liabilities

Subpart BF—Other obligations

BF 1 Other obligations

Subpart BG—Avoidance

BG 1 Tax avoidance

Subpart BH—Double tax agreements

BH 1 Double tax agreements