Skip to Content
MenuClose

myIR, payments and more


Technical tax area
Ngā tūmomo whakataunga me ngā aratohu

Income Tax Act 2007

The 2007 Act represents the final stage of the rewrite project and outlines the main aspects of the Act's scheme, purpose, and structure, explains the main consequential amendments to Parts A to E, outlines the main drafting improvements in Parts F to R and the schedules, outlines the intended legislative changes occurring in each Part, summarises the general approach to drafting in the 2007 Act, and outlines how the drafting style provides a consistent framework expected to be followed in the drafting of future legislation.

Introduction and summary of the act

The Income Tax Act 2007, which received Royal assent on 1 November 2007, represents the fourth and final stage in the rewrite of income tax legislation using plain drafting techniques. The bill was introduced on 15 November 2006 and had its first reading on 23 November.

Commentary on parts of the act - A to B

Commentary on parts of the act - C to E

Commentary on parts of the act - F to G

Commentary on parts of the act - H to L

Commentary on parts of the act - M to Z

Commentary on parts of the act - schedules