Section BC 1 — Income Tax Act 2007: Non-filing and filing taxpayers

BC 1 Non-filing and filing taxpayers Non-filing taxpayer (1) The income tax liability of a non-filing taxpayer for a tax year is the total tax withheld from amounts of income included in the taxpayer's annual gross income for the year. Filing taxpayer (2) The income tax liability of a filing taxpayer for a tax year is calculated under sections BC 2 to BC 6 . Filing taxpayer with schedular income (3) If a filing taxpayer has schedular income, their income tax liability calculation is modified by section BC 7 . Defined in this Act: amount , annual gross income , filing taxpayer , income , income tax liability , non-filing taxpayer , schedular income , tax , tax year , Compare: 2004 No 35 s BC 1