Section YA 2 — Income Tax Act 2007: Meaning of income tax varied

YA 2 Meaning of income tax varied DTA and time bar provisions: ancillary tax (1) The term income tax includes ancillary tax in— (a) section BB 3(2) (Overriding effect of certain matters): (b) section BH 1 (Double tax agreements): (c) sections 107A to 108B of the Tax Administration Act 1994. DTA provisions: tax recovery agreements (2) The term income tax includes a tax that is prescribed in a tax recovery agreement made under Part 10A of the Tax Administration Act 1994 in— (a) section BB 3(2) : (b) section BH 1 . General tax avoidance provisions: ancillary tax (3) The term income tax includes ancillary tax, but not excluded ancillary tax, in— (a) section BB 3(1) : (b) sections BG 1 (Tax avoidance) and GA 1 (Commissioner’s power to adjust): (c) the definition of tax avoidance . Modified application of section GA 1 (4) When section GA 1 is applied in the case of an ancillary tax,— (a) the words “ taxable income ” in section GA 1(2) are treated as replaced by the words “ liability to the ancillary tax ” ; and (b) the following paragraph is treated as added to section GA 1(5) : “ (e) an amount subject to the ancillary tax ” . Tax of other countries (5) The term income tax , when specifically used in relation to tax of another country, whether imposed by a central, state, or local government,— (a) means a tax of substantially the same nature as income tax imposed under section BB 1 (Imposition of income tax); and (b) includes a tax, imposed as a collection mechanism for the foreign tax, that is of substantially the same nature as provisional tax, pay-as-you-earn (PAYE), resident withholding tax (RWT), or non-resident withholding tax (NRWT). UFTC rules [Repealed] (6) [Repealed] FDP, imputation, and BETA rules (7) The term income tax , in relation to tax that has been paid by a person, includes provisional tax in— (a) the FDP rules: (b) the imputation rules: (c) subpart OE (Branch equivalent tax accounts (BETA)). Defined in this Act: after-income tax earnings , ancillary tax , BETA , double tax agreement , excluded ancillary tax , FDP rules , fixed-rate share , imputation rules , income tax , NRWT , PAYE , provisional tax , RWT , tax , tax avoidance , taxable income , Compare: 2004 No 35 ss HG 12(2) , IZ 7 , MB 12 , ME 9(6) , MI 10(5) , MI 21(5) , MK 8(6) , NC 20(1) , ND 1W(2) , NE 7(2) , NF 13 , NG 17(2) , NH 3(7) , OB 6 Section YA 2(5): amended (with effect on 1 April 2008), on 21 December 2010 (applying for the 2008–09 and later income years), by section 133(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130). Section YA 2(6) heading: repealed (with effect on 30 June 2009), on 6 October 2009, pursuant to section 558(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section YA 2(6): repealed (with effect on 30 June 2009), on 6 October 2009, by section 558(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).