Section RA 2 — Income Tax Act 2007: Amounts treated as income tax

RA 2 Amounts treated as income tax The provisions of this Act and the Tax Administration Act 1994 apply in relation to an amount that a person is liable to pay under this Part as if the amount were income tax imposed under section BB 1 (Imposition of income tax). Defined in this Act: amount , income tax , pay Compare: 2004 No 35 ss MB 12 , NC 20(1) , ND 1W(2) , NE 7(2) , NF 13 , NG 17(2) , NH 3(7) Section RA 2 compare note: amended (with effect on 1 April 2008), on 7 December 2009, by section 101(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).