Income Tax Act 1994

The Income Tax Act 1994 is not available on this website. For more information, see http://www.legislation.govt.nz/howitworks.aspx#whatonsite Section CB 3(b)﻿(ii)﻿(A) substituted 19 December 2007 section 281 Taxation (Business Taxation and Remedial Matters) Act 2007 Section CB 4(1)﻿(n) amended 19 December 2007 section 282(1) Taxation (Business Taxation and Remedial Matters) Act 2007 Section CB 4(1)﻿(o) added 19 December 2007 section 282(1) Taxation (Business Taxation and Remedial Matters) Act 2007 Section CB 4(1)﻿(o) amended 19 December 2007 section 282(2) Taxation (Business Taxation and Remedial Matters) Act 2007 Section CB 4(1)﻿(p) added 19 December 2007 section 282(2) Taxation (Business Taxation and Remedial Matters) Act 2007 Section CB 4(3)﻿(a) substituted 19 December 2007 section 282(3) Taxation (Business Taxation and Remedial Matters) Act 2007 Section CB 4(3)﻿(b) substituted 19 December 2007 section 282(3) Taxation (Business Taxation and Remedial Matters) Act 2007 Section CB 9(i) amended 19 December 2007 section 283(1) Taxation (Business Taxation and Remedial Matters) Act 2007 Section CB 9(j) added 19 December 2007 section 283(1) Taxation (Business Taxation and Remedial Matters) Act 2007 Section CB 9(j) amended 19 December 2007 section 283(2) Taxation (Business Taxation and Remedial Matters) Act 2007 Section CB 9(k) added 19 December 2007 section 283(2) Taxation (Business Taxation and Remedial Matters) Act 2007 Section CB 12(1)﻿(b) amended 6 October 2009 section 847(1) Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Section CB 12(1)﻿(c) added 6 October 2009 section 847(1) Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Section CB 12(1B) inserted 6 October 2009 section 847(2) Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Section CB 12(1C) inserted 6 October 2009 section 847(2) Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Section CB 12(1D) inserted 6 October 2009 section 847(2) Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Section CB 14(1) amended 23 March 2020 section 267(2) section 267(5) Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 Section CB 14(1) amended 23 March 2020 section 267(1)﻿(a) section 267(4) Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 Section CB 14(1) amended 23 March 2020 section 267(1)﻿(b) section 267(4) Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 Section CB 14(2) Air transport to New Zealand inserted 23 March 2020 section 267(3) section 267(6) Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 Section CB 17 inserted 29 August 2011 section 219 Taxation (Tax Administration and Remedial Matters) Act 2011 Section CC 4 inserted 1 April 2014 section 143 Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section CC 5 inserted 24 February 2016 section 290 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section CG 15(2B) inserted 19 December 2007 section 284(1) Taxation (Business Taxation and Remedial Matters) Act 2007 Section CI 1(o)﻿(vb) inserted 6 October 2009 section 848(1) Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Part D Subpart B heading substituted 29 August 2011 section 220 Taxation (Tax Administration and Remedial Matters) Act 2011 Section DB 2 added 29 August 2011 Part 7 section 221(1) Taxation (Tax Administration and Remedial Matters) Act 2011 Section DL 1(16) added 29 August 2011 section 222 Taxation (Tax Administration and Remedial Matters) Act 2011 Section DL 1(17) added 29 August 2011 section 222 Taxation (Tax Administration and Remedial Matters) Act 2011 Section DL 1(18) added 29 August 2011 section 222 Taxation (Tax Administration and Remedial Matters) Act 2011 Section DO 2(1) amended 2 November 2012 section 251(1) Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 Section DO 2(1) amended 2 November 2012 section 251(2) Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 Section DO 2(2) amended 2 November 2012 section 251(3) Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 Section ED 4(3) amended 21 December 2010 section 184 Taxation (GST and Remedial Matters) Act 2010 Section EF 1(5A) amended 6 October 2009 section 849 Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Section EG 10(1)﻿(b) substituted 6 October 2009 section 850(1) Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Section HH 4(7B) inserted 24 February 2016 section 291(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section HH 4(7B) replaced 24 February 2016 section 291(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section HH 4(7C) inserted 24 February 2016 section 291(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section HH 4(7C) replaced 24 February 2016 section 291(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section KD 2AB(1)﻿(a) replaced 18 March 2019 section 369 Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 Section KD 2AB(1)﻿(b) replaced 18 March 2019 section 369 Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 Section MD 1(1)﻿(b) replaced 23 March 2020 section 268 Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 Section MD 1B inserted 18 March 2019 section 371(1) section 371(2) Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 Section ME 1(2)﻿(i) amended 19 December 2007 section 285 Taxation (Business Taxation and Remedial Matters) Act 2007 Section ME 4(1)﻿(a)﻿(ii) amended 8 December 2009 section 164 Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 Section MF 5(5B) inserted 19 December 2007 section 286(1) Taxation (Business Taxation and Remedial Matters) Act 2007 Section MF 5(5C) inserted 19 December 2007 section 286(1) Taxation (Business Taxation and Remedial Matters) Act 2007 Section MF 10(4B) substituted 6 October 2009 section 851(1) Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Section MF 10(4C) substituted 6 October 2009 section 851(1) Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Section MF 10(4D) substituted 6 October 2009 section 851(1) Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Section NG 1(4)﻿(b) amended 24 February 2016 section 292 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section OB 1 dependent child inserted 24 August 2010 section 5(1) Taxation (Definitions of Dependent Child) Act 2010 Section OB 1 expenditure on account of an employee added 6 October 2009 section 852(2) Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Section OB 1 monetary remuneration amended 6 October 2009 section 852(3) Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Section OB 1 Niue International Trust Fund inserted 19 December 2007 section 288(2) Taxation (Business Taxation and Remedial Matters) Act 2007 Section OB 1 overtime inserted 6 October 2009 section 852(4) Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Section OB 1 qualifying trust replaced 24 February 2016 section 293(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section OB 1 qualifying trust replaced 24 February 2016 section 293(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section OB 1 taxable bonus issue substituted 19 December 2007 section 288(3) Taxation (Business Taxation and Remedial Matters) Act 2007 Section OB 1 Tokelau International Trust Fund inserted 19 December 2007 section 288(4) Taxation (Business Taxation and Remedial Matters) Act 2007 Section OB 1 work-related relocation inserted 6 October 2009 section 852(5) Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Schedule 6A Part B clause 3(ab) inserted 6 October 2009 section 853 Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Schedule 6A Part B clause 3(ac) inserted 6 October 2009 section 853 Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Schedule 16 item 17 added 6 October 2009 section 854(1) Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009