Income Tax (Provisional Tax Interest Rates) Regulations 1997

Reprint as at 1 April 2005

Income Tax (Provisional Tax Interest Rates) Regulations 1997

(SR 1997/9)

Michael Hardie Boys, Governor-General

Order in Council

At Wellington this 21st day of January 1997

His Excellency the Governor-General in Council


Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.

A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint.

These regulations are administered by the Inland Revenue Department.

Pursuant to sections 121 and 122 of the Tax Administration Act 1994 (and section 36(2) of the Tax Administration Amendment Act (No 2) 1996), His Excellency the Governor-General, acting by and with the advice and consent of the Executive Council, makes the following regulations.