Income Tax Act 2007

A 2 Commencement

• 1 April 2008

  (1) This Act comes into force on 1 April 2008.

  Charitable entities

  (1B) Despite subsection (1), sections CW 41(2) and CW 42(1)(b) come into force on 1 July 2008.

  Act effective for 2008–09 income year and later

  (2) However, except when the context requires otherwise, this Act applies only with respect to the tax on income derived in the 2008–09 income year and later income years.

  Defined in this Act: income year, tax,

  Compare: 2004 No 35 s A 2

  Section A 2(1B) heading: inserted, on 1 April 2008, by section 307 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

  Section A 2(1B): inserted, on 1 April 2008, by section 307 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).