Statute
Section RB 2 — Income Tax Act 2007: Income tax liability for non-filing taxpayers for non-resident passive income
Text of the provision Official document
RB 2 Income tax liability for non-filing taxpayers for non-resident passive income For the purposes of calculating a person’s terminal tax under section BC 8 (Satisfaction of income tax liability), the income tax liability of a non-filing taxpayer who derives non-resident passive income is determined under section BC 1 (Non-filing and filing taxpayers). Defined in this Act: income tax liability , non-filing taxpayer , non-resident passive income , terminal tax , Compare: 2004 No 35 s BC 1
Official source: legislation.govt.nz
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