Statute
Section Sch4-1B — Income Tax Act 2007
Text of the provision Official document
1B A payment has a 0.33 rate of tax for each dollar of the payment, if it is for work or services performed by–– (a) a local government elected representative: (b) an official of a community organisation, society, or club: (c) a chair or member of a committee, board, or council: (d) an official, chair, or member of a body or organisation similar to one described in paragraph (b) or (c).
Official source: legislation.govt.nz
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