Statute
Section Sch4-2-dup3 — Income Tax Act 2007
Text of the provision Official document
2 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) mail delivery or collection: (b) transporting school children: (c) milk delivery: (d) refuse removal: (e) caretaking or acting as a guard: (f) street or road cleaning.
Official source: legislation.govt.nz
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