Section BB 2 — Income Tax Act 2007: Main obligations

BB 2 Main obligations Income tax liability (1) A person's income tax liability for a tax year must be calculated, and satisfied by the person, under subpart BC (Calculating and satisfying income tax liabilities). Non-filing taxpayer (2) Despite subsection (1), a non-filing taxpayer is not required to file a return of income. Provisional tax (3) A person liable to pay provisional tax must pay provisional tax for a tax year under the provisional tax rules. Withholding liabilities (4) A person who has a withholding liability must satisfy it under subpart BE (Withholding liabilities). Other obligations (5) A person who has an obligation in relation to another ancillary tax under subpart BF (Other obligations) must satisfy it under that subpart. Defined in this Act: ancillary tax , income tax liability , non-filing taxpayer , pay , provisional tax rules , provisional tax , return of income , tax year , Compare: 2004 No 35 s BB 2