Section BA 1 — Income Tax Act 2007: Purpose

BA 1 Purpose The purposes of this Part are— (a) to impose income tax, provisional tax, withholding liabilities, and other tax obligations concerning taxes: (b) to set out procedures to be followed for calculating tax and satisfying the obligations imposed under this Act: (c) to provide a basis for applying the other Parts: (d) generally to set up the scheme of the Act and the main links between its Parts. Defined in this Act: income tax , provisional tax , tax , Compare: 2004 No 35 s BA 1