Income Tax (Determinations) Regulations 1987

Version as at 12 April 2022

Coat of Arms of New Zealand

Income Tax (Determinations) Regulations 1987

(SR 1987/114)

Paul Reeves, Governor-General

Order in Council

At Wellington this 13th day of April 1987

His Excellency the Governor-General in Council


The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

These regulations are administered by the Inland Revenue Department.

Pursuant to the Income Tax Act 1976, His Excellency the Governor-General, acting by and with the advice and consent of the Executive Council, hereby makes the following regulations.