BF 1 Other obligations

A person must pay the following types of income or ancillary tax under the relevant Part:

(a)

qualifying company election tax under Part H (Taxation of certain entities):

(b)

income tax on taxable distributions from non-complying trusts under Part H:

(c)

further income tax under Part O (Memorandum accounts):

(d)

RLWT under subpart RL (Residential land withholding tax), if the person is described in section RL 2 (Vendors: who must pay, and how?).

(e)
[Repealed]

Defined in this Act: ancillary tax, further income tax, income tax, non-complying trust, pay, qualifying company election tax, RLWT, taxable distribution, withdrawal tax

Compare: 2004 No 35 s BF 1

Section BF 1(d): replaced, on 1 July 2016, by section 39(1) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section BF 1(e): repealed, on 2 June 2016, by section 4 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section BF 1 list of defined terms further FDP: repealed (with effect on 30 June 2009), on 6 October 2009, by section 6(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section BF 1 list of defined terms RLWT: inserted, on 1 July 2016, by section 39(2) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).