Statute
Section BB 1 — Income Tax Act 2007: Imposition of income tax
Text of the provision Official document
BB 1 Imposition of income tax Income tax is imposed on taxable income, at the rate or rates of tax fixed by an annual taxing Act, and is payable to the Crown under this Act and the Tax Administration Act 1994 . Defined in this Act: annual taxing Act , income tax , pay , tax , taxable income , Compare: 2004 No 35 s BB 1
Official source: legislation.govt.nz
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