Section Sch1-6-dup2 — Income Tax Act 2007: Taxable Maori authority distributions

6 Taxable Maori authority distributions The payment rate for a payment of resident passive income that consists of a taxable Maori authority distribution is set out in table 4. Table 4 Row Conditions Payment rate 1 The Maori authority makes a taxable Maori authority distribution and does not meet the condition for the 0.33 payment rate in row 2. 0.175 2 The Maori authority: (a) makes a taxable Maori authority distribution that is more than $200; and (b) does not have a record of the tax file number of the member to whom the distribution is made. 0.33 How to use this table: Find the applicable condition, in the middle column, in order to find the relevant rate to apply, in the right column. Schedule 1 part D clause 6: amended (with effect on 1 April 2008), on 7 December 2009, by section 122(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63). Schedule 1 part D table 4 row 1: amended (with effect on 1 October 2010), on 29 August 2011, by section 136(8) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63). Schedule 1 part D table 4 row 1: amended, on 1 April 2011, by section 136(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130). Schedule 1 part D table 4 row 1: amended, on 1 April 2010 (applying for the 2010–11 and later income years), by section 122(5)(a) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63). Schedule 1 part D table 4 row 2: amended, on 1 October 2010, by section 34 of the Taxation (Budget Measures) Act 2010 (2010 No 27). Schedule 1 part D table 4 row 2: amended, on 1 April 2010 (applying for the 2010–11 and later income years), by section 122(5)(b) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).