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Inland Revenue

Tax Policy

PUBLISHED 4 March 2005

Income Tax Act rewrite - Part H

An exposure draft of rewritten Part H of the Income Tax Act has been released for public comment, as part of the progressive rewrite of the Act. The proposed Part H, "Taxation of certain entities", covers special rules that modify the way that Parts B to E of the Act operate for certain persons and entities. The main changes have been to reorder the subparts, modernise the style and language, and clarify the law. Submissions on the proposed changes close on 30 April 2005.

See Rewriting the Income Tax Act - Exposure Draft: Part H.