VadeLab
StatuteIncome Tax Act 2007

Section Sch4-1-dup3 — Income Tax Act 2007

Text of the provision Official document

1 A payment for work or services referred to in the following paragraphs has a 0.15 rate of tax for each dollar of the payment: (a) farming contract work: (b) cultivation contract work: (c) shearing: (d) droving: (e) [Repealed] (f) forestry or bush work (including bush felling, road and tramway work, removal of timber, undergrowth cutting, burning, or clearing): (g) planting or cutting flax: (h) work described in section DO 1 or DO 2 that is related to land that is used or intended to be used for farming or agriculture. Schedule 4 Part C clause 1(b): substituted, on 1 April 2010, by section 579(1)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 4 Part C clause 1(e): repealed, on 1 April 2010, by section 579(1)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Official source: legislation.govt.nz

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

Search case law on this topic

See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.

Explore case law →

Statutory text from an official public source. Informational content — does not replace advice from a qualified lawyer.