Section CW 35 — Income Tax Act 2007: Personal service rehabilitation payments

CW 35 Personal service rehabilitation payments An amount paid to a person for an income year as a personal service rehabilitation payment is exempt income of the person if— (a) they are paid the amount under the Accident Compensation Act 2001 ; and (b) they pay an amount to another person for providing them in the income year a key aspect of social rehabilitation referred to in the definition of personal service rehabilitation payment ; and (c) the amount paid is equal to or more than the amount of personal service rehabilitation payment for the income year after taking into account any amount of tax withheld. Defined in this Act: amount , amount of tax , exempt income , income year , pay , personal service rehabilitation payment Compare: 2004 No 35 s CW 28B Section CW 35: substituted, on 1 July 2008, by section 329 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section CW 35(a): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010, No 130).