Section RE 1 — Income Tax Act 2007: RWT rules and their application

RE 1 RWT rules and their application Meaning (1) The RWT rules means— (a) this subpart; and (b) sections LA 4 , LA 6 , and LB 3 (which relate to tax credits for RWT); and (c) sections 15N , 25 to 28 , 32E to 32L , 50 to 55 , 78D , and 99 , Part 9 , sections 170 to 172 , and 185 of the Tax Administration Act 1994. Application (2) The RWT rules apply to a person who pays an amount of resident passive income. Defined in this Act: amount , pay , resident passive income , RWT rules , Compare: 2004 No 35 s OB 1 “ RWT rules ” Section RE 1(1)(c): amended (with effect on 1 April 2008), on 7 December 2009, by section 105(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).