Section Sch4-2-dup2 — Income Tax Act 2007

2 In this part,— cultivation contract work— (a) means work or services provided under a contract or arrangement— (i) for the supply of labour, or substantially for the supply of labour; and (ii) on or in connection with land that is used or intended to be used for the cultivation of fruit crops, vegetables, orchards, or vineyards: (b) excludes work or services provided by— (i) a post-harvest facility: (ii) a management entity under a formal management agreement under which the entity is responsible for payment for the work or services provided farming contract work means work that is related to land that is used or intended to be used for farming or agriculture, if the work has the following nature: (a) firewood cutting, or post or rail splitting: (b) cutting down trees incidental to work under paragraph (a): (c) grass or grass seed cutting: (d) hedge cutting: (e) planting trees: (f) planting or cutting flax: (g) threshing, chaffcutting, hay making, hay baling, or harvesting or gathering crops Schedule 4 part C clause 2 cultivation contract work : substituted (with effect on 1 April 2010), on 7 September 2010, by section 121(3) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109). Schedule 4 part C clause 2 horticultural contract work : repealed, on 1 April 2010, by section 579(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).