Non-profit bodies’ and charities’ exempt income

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Income Tax Act 1994 Amendment Act (No 5) 1995

Public Act		1995 No 79
Date of assent		15 December 1995

	Title
1	Short Title
2	Non-profit bodies’ and charities’ exempt income
	Administrative information

An Act to amend the Income Tax Act 1994

BE IT ENACTED by the Parliament of New Zealand as follows:

1 Short Title

This Act may be cited as the Income Tax Act 1994 Amendment Act (No. 5) 1995, and shall be read together with and deemed part of the Income Tax Act 1994 (hereinafter referred to as the principal Act).

2 Non-profit bodies’ and charities’ exempt income

Section CB 4(1)(i) of the principal Act is hereby amended—

(a)

By repealing subparagraph (ii), and substituting the following subparagraph:

“(ii)

The New Zealand Racing Industry Board; or”:

(b)

By repealing subparagraph (iv), and substituting the following subparagraph:

“(iv)

Harness Racing New Zealand; or”.

This Act is administered in the Inland Revenue Department.

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Income Tax Act 1994 Amendment Act (No 5) 1995