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each dollar of the payment: (a) farming contract work: (b) cultivation contract work: (c) shearing: (d) droving: (e) [Repealed] (f) forestry or bush work (including bush felling, road and tramway work, removal of timber, undergrowth cutting, burning, or clearing): (g) planting or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 Schedule 4 Part C clause 1(e): repealed, on 1 April 2010, by section 579(1)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).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
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