Statute
Section HD 7 — Income Tax Act 2007: Rate and amount of tax
Text of the provision Official document
HD 7 Rate and amount of tax The rate of tax used to calculate an agent’s income tax liability is determined by reference to the taxable income of the principal. The amount of income tax payable is the amount determined by the amount of agency income as a proportion of the taxable income of the principal. Defined in this Act: agent , amount , income tax , income tax liability , pay , taxable income , Compare: 2004 No 35 s HK 2
Official source: legislation.govt.nz
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