Section Sch4-2 — Income Tax Act 2007

2 In this part, examiner’s fee means fees or remuneration for work or services that relate to examining an examination candidate, if the work or services have the following nature: (a) setting an examination paper or question: (b) marking a candidate’s answer: (c) examining a candidate orally: (d) examining a candidate’s practical work or performance. Schedule 4 part B heading: amended (with effect on 1 April 2008), on 7 September 2010, by section 121(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109). Schedule 4 part B clause 1B: inserted (with effect on 1 April 2008), on 7 September 2010, by section 121(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).