Statute
Section CW 55BA — Income Tax Act 2007: Tertiary education institutions
Text of the provision Official document
CW 55BA Tertiary education institutions An amount of income derived by a tertiary education institution that is established under Part 14 of the Education Act 1989 and is not carried on for the private pecuniary profit of any individual is exempt income. Defined in this Act: exempt income , income Section CW 55BA: inserted, on 1 July 2008, by section 23 of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Official source: legislation.govt.nz
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