Section Sch4-6 — Income Tax Act 2007

6 A payment for services connected with a New Zealand resident providing or performing a Part F activity has a 0.15 rate for each dollar of the payment, if the payment relates to shares of riding or driving fees and it is— (a) to the New Zealand resident, and the resident is an apprentice jockey or an apprentice driver: (b) to an agent of the apprentice jockey or apprentice driver: (c) to a person acting on behalf of the apprentice jockey or apprentice driver. Schedule 2 part F clause 6: amended (with effect on 1 April 2008), on 6 October 2009, by section 579(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).