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StatuteIncome Tax Act 2007

Section Sch1-10 — Income Tax Act 2007: Taxable income: New Zealand Superannuation Fund

Text of the provision Official document

10 Taxable income: New Zealand Superannuation Fund The basic rate of income tax on each dollar of taxable income derived by the Crown through the New Zealand Superannuation Fund is the rate applying to companies set out in clause 2 . Schedule 1 part A clause 10: inserted (with effect on 1 April 2011), on 2 November 2012 (applying for the 2011–12 and later income years), by section 162(6) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Official source: legislation.govt.nz

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