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Technical tax area
Te wahi mo te take hangarau
Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008: Annual Income Tax Rates for 2008-09

Annual income tax rates for 2008-09

Schedule 1, part A, of the Income Tax Act 2007

The income tax rates (based on whole dollars) that apply for the 2008-09 tax year are:

 Tax rate
Taxable income: individuals
0 - 9,500
9,501 - 14,000
14,001 - 38,000
38,001 - 40,000
40,001 - 60,000
60,001 - 70,000
70,001 upwards
13.75%
16.75%
21%
27%
33%
36%
39%
Taxable income: companies 30%
Taxable income: trustees 33%
Taxable distributions: non-complying trusts 45%
Schedular taxable income: category A income of group investment funds 30%
Taxable income: trustees of certain funds (approved unit trusts, widely held group investment funds and widely held superannuation funds) 30%
Taxable income: Māori authorities 19.5%
Schedular taxable income: policyholder income 30%

 


Date published: 15 Sep 2008

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