Comparative Table of Sections for the New Zealand Income Tax Acts

The convenient, easy-to-use table in this book will enable anyone dealing with New Zealand’s income tax legislation to find the provisions they require. Based on the Income Tax Act 2004, the table lists the corresponding provisions in both the 1994 and 2007 Acts.

Includes references to provisions contained in the Taxation (Business Taxation and Remedial Matters) Act 2007, enacted in December 2007 and not included in Schedule 52 of the Income Tax Act 2007.