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Public 2007 No 35

Income Tax Act 2007

Commentary on the 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.