Statute
Section AA 1 — Income Tax Act 2007: Purpose of Act
Text of the provision Official document
AA 1 Purpose of Act The main purposes of this Act are— (a) to define, and impose tax on, net income: (b) to impose obligations concerning tax: (c) to set out rules for calculating tax and for satisfying the obligations imposed. Defined in this Act: net income , tax , Compare: 2004 No 35 s AA 1
Official source: legislation.govt.nz
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