Statute
Section RF 7 — Income Tax Act 2007: General rate for NRWT
Text of the provision Official document
RF 7 General rate for NRWT When this section applies (1) This section applies to a payment of non-resident passive income other than a payment to which sections RF 8 to RF 12 apply. Calculation of amount of tax (2) The amount of tax is calculated using the formula— payment × 0.15. Defined in this Act: amount of tax , non-resident passive income , NRWT , pay , Compare: 2004 No 35 s NG 2(1)(c)
Official source: legislation.govt.nz
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