Section EW 11 — Income Tax Act 2007: What financial arrangements rules do not apply to

EW 11 What financial arrangements rules do not apply to The financial arrangements rules do not apply to— (a) the calculation of resident passive income: (b) the calculation of non-resident passive income: (c) interest paid by the Commissioner under Part 7 of the Tax Administration Act 1994 for an overpayment of income tax: (d) interest payable to the Commissioner under Part 7 of the Tax Administration Act 1994 for an underpayment of income tax. Defined in this Act: Commissioner , financial arrangements rules , income tax , interest , non-resident passive income , pay , resident passive income , Compare: 2004 No 35 s EW 11