Section BF 1 — Income Tax Act 2007: Other obligations
Text of the provision Official document
BF 1 Other obligations A person must pay the following types of income or ancillary tax under the relevant Part: (a) qualifying company election tax under Part H (Taxation of certain entities): (b) income tax on taxable distributions from non-complying trusts under Part H : (c) further income tax under Part O (Memorandum accounts): (d) [Repealed] (e) withdrawal tax under Part R (General collection rules). Defined in this Act: ancillary tax , further income tax , income tax , non-complying trust , pay , qualifying company election tax , taxable distribution , withdrawal tax , Compare: 2004 No 35 s BF 1 Section BF 1(d): repealed (with effect on 30 June 2009), on 6 October 2009, by section 6(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section BF 1 list of defined terms further FDP : repealed (with effect on 30 June 2009), on 6 October 2009, by section 6(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Official source: legislation.govt.nz
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