Statute⊘ Repealed / No longer in force
Section LC 12 — Income Tax Act 2007: Assessment when person is non-resident
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Repealed / no longer in force. This provision is no longer in effect.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LC 12 Assessment when person is non-resident [Repealed] Section LC 12: repealed, on 29 May 2012 (applying for the 2012–13 and later tax years), by section 6(1)(j) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Official source: legislation.govt.nz
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