Statute⊘ Repealed / No longer in force
Section LC 1 — Income Tax Act 2007: When net income under low income amount
⊘
Repealed / no longer in force. This provision is no longer in effect. Check the current position before relying on it.
Text of the provision Official document
LC 1 When net income under low income amount [Repealed] Section LC 1: repealed (with effect from 1 April 2008), on 29 May 2008, by section 24(1) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →