Income Tax Act 2007

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Versions of this Act

Income Tax Act 2007 as at 26 November 2018 Print/Download PDF (15.7MB)
Income Tax Act 2007 as at 12 November 2018 Print/Download PDF (15.7MB)
Income Tax Act 2007 as at 24 October 2018 Print/Download PDF (15.7MB)
Income Tax Act 2007 as at 01 October 2018 Print/Download PDF (15.7MB)
Income Tax Act 2007 as at 29 September 2018 Print/Download PDF (15.7MB)
Income Tax Act 2007 (Viewing now) as at 01 July 2018 Print/Download PDF (15.7MB)
Income Tax Act 2007 as at 27 June 2018 Print/Download PDF (15.4MB)
Income Tax Act 2007 as at 22 June 2018 Print/Download PDF (15.3MB)
Income Tax Act 2007 as at 01 April 2018 Print/Download PDF (15.3MB)
Income Tax Act 2007 as at 29 March 2018 Print/Download PDF (15.2MB)
Income Tax Act 2007 as at 20 December 2017 Print/Download PDF (15.0MB)
Income Tax Act 2007 as at 05 December 2017 Print/Download PDF (14.3MB)
Income Tax Act 2007 as at 01 October 2017 Print/Download PDF (14.3MB)
Income Tax Act 2007 as at 01 September 2017 Print/Download PDF (14.3MB)
Income Tax Act 2007 as at 04 August 2017 Print/Download PDF (14.3MB)
Income Tax Act 2007 as at 14 July 2017 Print/Download PDF (14.3MB)
Income Tax Act 2007 as at 01 July 2017 Print/Download PDF (14.3MB)
Income Tax Act 2007 as at 03 June 2017 Print/Download PDF (14.3MB)
Income Tax Act 2007 as at 01 April 2017 Print/Download PDF (14.3MB)
Income Tax Act 2007 as at 30 March 2017 Print/Download PDF (14.2MB)
Income Tax Act 2007 as at 21 March 2017 Print/Download PDF (13.9MB)
Income Tax Act 2007 as at 21 February 2017 Print/Download PDF (13.9MB)
Income Tax Act 2007 as at 29 September 2016 Print/Download PDF (13.9MB)
Income Tax Act 2007 as at 01 July 2016 Print/Download PDF (13.9MB)
Income Tax Act 2007 as at 02 June 2016 Print/Download PDF (13.8MB)
Income Tax Act 2007 as at 14 May 2016 Print/Download PDF (13.7MB)
Income Tax Act 2007 as at 13 May 2016 Print/Download PDF (13.7MB)
Income Tax Act 2007 as at 04 April 2016 Print/Download PDF (13.7MB)
Income Tax Act 2007 as at 01 April 2016 Print/Download PDF (13.8MB)
Income Tax Act 2007 as at 24 February 2016 Print/Download PDF (13.8MB)
Income Tax Act 2007 as at 01 December 2015 Print/Download PDF (13.4MB)
Income Tax Act 2007 as at 16 November 2015 Print/Download PDF (13.4MB)
Income Tax Act 2007 as at 07 November 2015 Print/Download PDF (13.3MB)
Income Tax Act 2007 as at 23 October 2015 Print/Download PDF (13.3MB)
Income Tax Act 2007 as at 01 July 2015 Print/Download PDF (13.3MB)
Income Tax Act 2007 as at 06 June 2015 Print/Download PDF (13.4MB)
Income Tax Act 2007 as at 01 April 2015 Print/Download PDF (13.3MB)
Income Tax Act 2007 as at 31 March 2015 Print/Download PDF (34.3MB)
Income Tax Act 2007 as at 01 January 2015 Print/Download PDF (34.3MB)
Income Tax Act 2007 as at 07 December 2014 Print/Download PDF (34.3MB)
Income Tax Act 2007 as at 01 December 2014 Print/Download PDF (34.3MB)
Income Tax Act 2007 as at 01 October 2014 Print/Download PDF (34.3MB)
Income Tax Act 2007 as at 28 July 2014 Print/Download PDF (34.2MB)
Income Tax Act 2007 as at 01 July 2014 Print/Download PDF (34.2MB)
Income Tax Act 2007 as at 30 June 2014 Print/Download PDF (34.2MB)
Income Tax Act 2007 as at 11 May 2014 Print/Download PDF (33.7MB)
Income Tax Act 2007 as at 01 April 2014 Print/Download PDF (33.6MB)
Income Tax Act 2007 as at 07 March 2014 Print/Download PDF (26.6MB)
Income Tax Act 2007 as at 27 February 2014 Print/Download PDF (26.6MB)
Income Tax Act 2007 as at 01 January 2014 Print/Download PDF (26.4MB)
Income Tax Act 2007 as at 16 December 2013 Print/Download PDF (26.4MB)
Income Tax Act 2007 as at 05 December 2013 Print/Download PDF (26.4MB)
Income Tax Act 2007 as at 21 November 2013 Print/Download PDF (26.4MB)
Income Tax Act 2007 as at 02 September 2013 Print/Download PDF (26.4MB)
Income Tax Act 2007 as at 30 August 2013 Print/Download PDF (26.4MB)
Income Tax Act 2007 as at 18 July 2013 Print/Download PDF (26.4MB)
Income Tax Act 2007 as at 17 July 2013 Print/Download PDF (26.4MB)
Income Tax Act 2007 as at 15 July 2013 Print/Download PDF (25.8MB)
Income Tax Act 2007 as at 01 July 2013 Print/Download PDF (25.8MB)
Income Tax Act 2007 as at 13 June 2013 Print/Download PDF (25.8MB)
Income Tax Act 2007 as at 24 May 2013 Print/Download PDF (25.5MB)
Income Tax Act 2007 as at 01 April 2013 Print/Download PDF (25.7MB)
Income Tax Act 2007 as at 08 March 2013 Print/Download PDF (13.9MB)
Income Tax Act 2007 as at 31 December 2012 Print/Download PDF (25.6MB)
Income Tax Act 2007 as at 02 November 2012 Print/Download PDF (25.5MB)
Income Tax Act 2007 as at 24 October 2012 Print/Download PDF (25.1MB)
Income Tax Act 2007 as at 01 October 2012 Print/Download PDF (25.1MB)
Income Tax Act 2007 as at 20 August 2012 Print/Download PDF (25.1MB)
Income Tax Act 2007 as at 01 July 2012 Print/Download PDF (25.1MB)
Income Tax Act 2007 as at 30 June 2012 Print/Download PDF (25.2MB)
Income Tax Act 2007 as at 29 May 2012 Print/Download PDF (25.2MB)
Income Tax Act 2007 as at 07 May 2012 Print/Download PDF (25.4MB)
Income Tax Act 2007 as at 01 April 2012 Print/Download PDF (25.2MB)
Income Tax Act 2007 as at 02 December 2011 Print/Download PDF (28.3MB)
Income Tax Act 2007 as at 29 August 2011 Print/Download PDF (28.3MB)
Income Tax Act 2007 as at 01 July 2011 Print/Download PDF (26.8MB)
Income Tax Act 2007 as at 24 May 2011 Print/Download PDF (26.7MB)
Income Tax Act 2007 as at 10 May 2011 Print/Download PDF (26.8MB)
Income Tax Act 2007 as at 01 May 2011 Print/Download PDF (26.7MB)
Income Tax Act 2007 as at 01 April 2011 Print/Download PDF (26.7MB)
Income Tax Act 2007 as at 01 February 2011 Print/Download PDF (26.4MB)
Income Tax Act 2007 as at 21 December 2010 Print/Download PDF (27.6MB)
Income Tax Act 2007 as at 29 November 2010 Print/Download PDF (26.8MB)
Income Tax Act 2007 as at 23 November 2010 Print/Download PDF (27.6MB)
Income Tax Act 2007 as at 01 November 2010 Print/Download PDF (27.7MB)
Income Tax Act 2007 as at 01 October 2010 Print/Download PDF (27.7MB)
Income Tax Act 2007 as at 26 September 2010 Print/Download PDF (27.6MB)
Income Tax Act 2007 as at 07 September 2010 Print/Download PDF (27.6MB)
Income Tax Act 2007 as at 24 August 2010 Print/Download PDF (27.2MB)
Income Tax Act 2007 as at 01 July 2010 Print/Download PDF (27.2MB)
Income Tax Act 2007 as at 30 June 2010 Print/Download PDF (27.2MB)
Income Tax Act 2007 as at 28 May 2010 Print/Download PDF (27.2MB)
Income Tax Act 2007 as at 01 April 2010 Print/Download PDF (26.1MB)
Income Tax Act 2007 as at 03 March 2010 Print/Download PDF (61.1MB)
Income Tax Act 2007 as at 01 February 2010 Print/Download PDF (61.1MB)
Income Tax Act 2007 as at 07 January 2010 Print/Download PDF (61.1MB)
Income Tax Act 2007 as at 06 January 2010 Print/Download PDF (61.1MB)
Income Tax Act 2007 as at 05 January 2010 Print/Download PDF (26.9MB)
Income Tax Act 2007 as at 01 January 2010 Print/Download PDF (27.0MB)
Income Tax Act 2007 as at 08 December 2009 Print/Download PDF (60.8MB)
Income Tax Act 2007 as at 07 December 2009 Print/Download PDF (61.1MB)
Income Tax Act 2007 as at 06 October 2009 Print/Download PDF (60.1MB)
Income Tax Act 2007 as at 01 October 2009 Print/Download PDF (55.9MB)
Income Tax Act 2007 as at 01 April 2009 Print/Download PDF (60.5MB)
Income Tax Act 2007 as at 15 December 2008 Print/Download PDF (60.7MB)
Income Tax Act 2007 as at 01 October 2008 Print/Download PDF (60.6MB)
Income Tax Act 2007 as at 26 September 2008 Print/Download PDF (60.5MB)
Income Tax Act 2007 as at 01 July 2008 Print/Download PDF (60.3MB)
Income Tax Act 2007 as at 29 May 2008 Print/Download PDF (60.3MB)
Income Tax Act 2007 as at 01 April 2008 Print/Download PDF (59.9MB)
Income Tax Act 2007 as enacted Print/Download PDF (56.5MB)
Income Tax Act 2007 as at 19 December 2007 Print/Download PDF (56.6MB)

List of amendments incorporated in this version

  • Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16): Part 1

  • Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2017–18 Income Year) Order 2018 (LI 2018/100): clause 2

  • Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5): Part 2

  • Families Package (Income Tax and Benefits) Act 2017 (2017 No 51): subpart 1 of Part 1, sections 48, 50, 52–56

  • Land Transport Amendment Act 2017 (2017 No 34): section 110(3)

  • Children, Young Persons, and Their Families (Oranga Tamariki) Legislation Act 2017 (2017 No 31): sections 146, 149

  • Statutes Repeal Act 2017 (2017 No 23): section 4(2)

  • Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14): Part 2

  • Te Awa Tupua (Whanganui River Claims Settlement) Act 2017 (2017 No 7): section 26

  • Contract and Commercial Law Act 2017 (2017 No 5): section 347

  • Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3): subpart 1 of Part 1, subpart 1 of Part 2, subpart 1 of Part 3

  • Taxation (Thresholds for Community Housing Entities) Regulations 2016 (LI 2016/220)

  • Compensation for Live Organ Donors Act 2016 (2016 No 96): section 30

  • Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27): Part 1

  • Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21): Part 2

  • Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8): section 83

  • Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1): Part 3

  • Taxation (Support for Children in Hardship) Act 2015 (2015 No 118): sections 4, 5

  • Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111): Part 1

  • Income Tax Amendment Act 2015 (2015 No 104)

  • Taxation (New Zealand Superannuation and Retirement Income) Act 2015 (2015 No 94)

  • Health and Safety at Work Act 2015 (2015 No 70): section 232

  • Income Tax (Maximum Pooling Value) Order 2015 (LI 2015/141)

  • Taxation (KiwiSaver HomeStart and Remedial Matters) Act 2015 (2015 No 40): sections 11–14

  • Veterans’ Support Act 2014 (2014 No 56): section 278

  • Te Urewera Act 2014 (2014 No 51): section 40(6)

  • Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39): Part 2

  • Credit Contracts and Consumer Finance Amendment Act 2014 (2014 No 33): section 82

  • Taxation (Parental Tax Credit) Act 2014 (2014 No 28)

  • Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4): Part 2

  • Social Welfare (Transitional Provisions) Amendment Act 2013 (2013 No 132): section 12

  • Companies Amendment Act 2013 (2013 No 111): section 14

  • Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102): sections 92–97, 126

  • Members of Parliament (Remuneration and Services) Act 2013 (2013 No 93): section 66

  • Telecommunications (Interception Capability and Security) Act 2013 (2013 No 91): section 123

  • Financial Markets (Repeals and Amendments) Act 2013 (2013 No 70): section 150

  • Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52): Part 1, section 172

  • Public Finance Amendment Act 2013 (2013 No 50): section 57

  • Education Amendment Act 2013 (2013 No 34): section 46

  • Holidays (Full Recognition of Waitangi Day and ANZAC Day) Amendment Act 2013 (2013 No 19): section 8

  • Crown Minerals Amendment Act 2013 (2013 No 14): section 65

  • Social Security (Benefit Categories and Work Focus) Amendment Act 2013 (2013 No 13): sections 86, 97, 114, 129, 138

  • Social Assistance (Living Alone Payments) Amendment Act 2013 (2013 No 11): section 16

  • State-Owned Enterprises (KiwiRail Holdings Limited) Order 2012 (SR 2012/346): clause 5

  • Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88): Part 2

  • Income Tax (Working for Families Indexation—Budget Measures) Amendment Act 2012 (2012 No 80): section 3

  • Social Security (Youth Support and Work Focus) Amendment Act 2012 (2012 No 50): section 26(2)–(4)

  • Public Finance (Mixed Ownership Model) Amendment Act 2012 (2012 No 45): section 11

  • State-Owned Enterprises Amendment Act 2012 (2012 No 44): sections 10(1), (2), (3), 11(1), (2), (3)

  • Taxation (Budget Measures) Act 2012 (2012 No 38): Part 1

  • Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34): Part 1

  • Local Government Borrowing Act 2011 (2011 No 77): section 14

  • Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63): Part 1

  • Student Loan Scheme Act 2011 (2011 No 62): section 223

  • Taxation (Canterbury Earthquake Measures) Act 2011 (2011 No 24): Part 1

  • Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23): sections 6–14

  • Land Transport (Road Safety and Other Matters) Amendment Act 2011 (2011 No 13): section 100(3)

  • Kiwisaver Amendment Act 2011 (2011 No 8): section 56

  • Financial Markets Authority Act 2011 (2011 No 5): sections 82, 85(1)

  • Research, Science, and Technology Act 2010 (2010 No 131): section 18

  • Taxation (GST and Remedial Matters) Act 2010 (2010 No 130): Part 2, section 189

  • Governor-General Act 2010 (2010 No 122): sections 22–25

  • Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109): Part 2

  • Taxation (Definitions of Dependent Child) Act 2010 (2010 No 104): section 7

  • Local Government (Auckland Transitional Provisions) Act 2010 (2010 No 37): section 113(1)

  • Taxation (Budget Measures) Act 2010 (2010 No 27): sections 4–40, 59–61, 63–72, 75–94, 96(2)–(5), (7)–(9), 97–99

  • Accident Compensation Amendment Act 2010 (2010 No 1): section 49

  • Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63): Part 1

  • Immigration Act 2009 (2009 No 51): section 406(1)

  • Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34): Part 1

  • Taxation (Business Tax Measures) Act 2009 (2009 No 5): sections 4–22, 29–31

  • Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105): sections 5–14, 19–22, 29(1), 31, 33–36, 52–57

  • Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85): sections 68–76

  • Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36): sections 5–8, 13–16, 20–52

  • Taxation (Limited Partnerships) Act 2008 (2008 No 2): Part 1

  • Taxation (KiwiSaver) Act 2007 (2007 No 110): sections 123–137

  • Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109): sections 307–562

  • Finance Act 1991 (1991 No 93): section 26

  • Finance Act (No 2) 1988 (1988 No 128): section 23