Section LD 2 — Income Tax Act 2007: Exclusions

LD 2 Exclusions Section LD 1 does not apply to— (a) an absentee: (b) a company: (c) a public authority: (d) a Maori authority: (e) an unincorporated body: (f) a trustee liable for income tax under subpart HC , and section HZ 2 (which relate to trusts and distributions from trusts): (g) in relation to the credit, a person who has a tax credit for a payroll donation. Defined in this Act: absentee , company , income tax , Maori authority , public authority , trustee Compare: 2004 No 35 s KC 5(1) Section LD 2: amended, on 6 January 2010, by section 322(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section LD 2(f): amended, on 6 January 2010, by section 322(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section LD 2(g): added, on 6 January 2010, by section 322(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).