| | |
CW 1 | Forestry companies established by the Crown, Maori owners, and holding companies acquiring land with standing timber from founders | |
CW 1B | Treaty of Waitangi claim settlements: rights to take timber | |
CW 2 | Forestry encouragement agreements | |
CW 3 | Forestry companies and Maori investment companies | |
CW 3B | Pre-1990 forest land units: emissions trading scheme [Repealed] | |
CW 3C | Certain subdivisions of land | |
| | |
CW 4 | Annuities under life insurance policies | |
CW 5 | Payments of interest: post-war credits | |
CW 6 | Payments of interest: farm mortgages | |
CW 7 | Foreign-sourced interest | |
CW 8 | Money lent to government of New Zealand | |
CW 8B | Certain amounts derived from use of assets | |
| | |
CW 9 | Dividend derived from foreign company | |
CW 10 | Dividend within New Zealand wholly-owned group | |
CW 10B | Dividends derived by council-controlled organisation holding companies | |
CW 11 | Dividend of conduit tax relief holding company [Repealed] | |
CW 12 | Proceeds of share disposal by qualifying foreign equity investor | |
CW 13 | Proceeds from share or option acquired under venture investment agreement | |
CW 14 | Dividends derived by qualifying companies | |
CW 15 | Dividends paid by qualifying companies | |
| | |
CW 16 | Allowance of Governor-General and other benefits and privileges | |
CW 16B | Accommodation expenditure: out-of-town secondments and projects | |
CW 16C | Time periods for certain accommodation expenditure | |
CW 16D | Accommodation expenditure: conferences and overnight stays | |
CW 16E | Accommodation expenditure: new employees | |
CW 16F | Accommodation expenditure: multiple workplaces | |
CW 17 | Expenditure on account, and reimbursement, of employees | |
CW 17B | Relocation payments | |
CW 17C | Payments for overtime meals and certain other allowances | |
CW 17CB | Payments for certain work-related meals | |
CW 17CC | Payments for distinctive work clothing | |
CW 18 | Allowance for additional transport costs | |
CW 19 | Amounts derived during short-term visits | |
CW 20 | Amounts derived by visiting entertainers including sportspersons | |
CW 21 | Amounts derived by visiting crew of pleasure craft | |
CW 22 | Amounts derived by overseas experts and trainees in New Zealand by government arrangement | |
CW 23 | Income for military or police service in operational area | |
CW 24 | Deferred military pay for active service | |
CW 25 | Value of board for religious society members | |
CW 26 | Jurors’ and witnesses’ fees | |
CW 26B | Exempt ESS | |
CW 26C | Meaning of exempt ESS | |
CW 26D | Meaning of employee | |
CW 26DB | Meaning of market value | |
CW 26E | Meaning of normal retiring age | |
CW 26F | Meaning of share | |
CW 26G | Meaning of trustee | |
| | |
CW 27 | Certain income derived by transitional resident | |
| | |
CW 28 | Pensions | |
CW 28B | Foreign superannuation withdrawal in initial period of residency | |
CW 28C | Foreign superannuation withdrawal exceeding given amount | |
CW 29 | Reinvested amounts from foreign superannuation schemes in Australia | |
CW 29B | Amounts from Australian complying superannuation schemes reinvested in KiwiSaver schemes | |
CW 30 | Annuities from Crown Bank Accounts | |
CW 31 | Services for members and former members of Parliament | |
CW 32 | Maintenance payments | |
CW 33 | Allowances and benefits | |
CW 34 | Compensation payments | |
CW 35 | Personal service rehabilitation payments | |
CW 36 | Scholarships and bursaries | |
CW 37 | Film production grants [Repealed] | |
| | |
CW 38 | Public authorities | |
CW 38B | Public purpose Crown-controlled companies | |
CW 39 | Local authorities | |
CW 40 | Local and regional promotion bodies | |
CW 40B | Te Urewera Board | |
CW 40C | Te Pou Tupua | |
CW 41 | Charities: non-business income | |
CW 42 | Charities: business income | |
CW 42B | Community housing trusts and companies | |
CW 43 | Charitable bequests | |
CW 44 | Friendly societies | |
CW 45 | Funeral trusts | |
CW 46 | Bodies promoting amateur games and sports | |
CW 47 | TAB NZ and racing clubs | |
CW 48 | Income from conducting gaming-machine gambling | |
CW 49 | Bodies promoting scientific or industrial research | |
CW 50 | Veterinary services bodies | |
CW 51 | Herd improvement bodies | |
CW 52 | Community trusts | |
CW 52B | Disability support services | |
CW 53 | Distributions from complying trusts | |
CW 54 | Foreign-sourced amounts derived by trustees | |
CW 55 | Maori authority distributions | |
CW 55BA | Tertiary education institutions and subsidiaries | |
CW 55BAB | Rebate of fees paid by FIF | |
CW 55BB | Minors’ income, to limited extent | |
| | |
CW 55B | Amounts of exempt income for partners | |
| | |
CW 56 | Non-resident aircraft operators | |
CW 57 | Non-resident company involved in exploration and development activities | |
CW 58 | Disposal of companies’ own shares | |
CW 59 | New Zealand companies operating in Niue | |
CW 59B | Income of and distributions by certain international funds | |
CW 59C | Life reinsurance claims from reinsurer outside New Zealand | |
CW 60 | Stake money | |
CW 61 | Providing standard-cost household service | |
CW 62 | Interest paid under the KiwiSaver Act 2006 | |
CW 62B | Voluntary activities | |
CW 62C | Income from foreign-currency loans used for disallowed residential property | |
CW 63 | Avoidance arrangements | |
CW 64 | Exemption under other Acts | |
| | |
CW 65 | New Zealand Railways Corporation restructure: exempt income | |