Skip to main content
Inland Revenue

Tax Policy

Consultation document
Published 27 September 2001

Rewriting the Income Tax Act 1994: Exposure draft

September 2001.

Table of contents

Volume 1 - About the rewrite

  • Foreword
  • Commentary

Volume 2 - Parts A to E

  • Parts A and B
  • Parts CA to CR
  • Parts CS to CZ
  • Part D
  • Parts EA to EG
  • Parts EH to EI
  • Parts EJ to EZ

Volume 3 - Definitions, consequential amendments, tables

  • Definitions (Section OB 1)
  • Consequential amendments
  • Table of Destinations
  • Table of Terminating Provisions
Volume 1 - Contents - DOC (761 KB)
doc - 761.00 KB
Volume 1 - Contents - PDF (71 KB)
pdf - 71.25 KB
Volume 1 - Foreword - DOC (33 KB)
doc - 33.00 KB
Volume 1 - Foreword - PDF (20 KB)
pdf - 19.51 KB
Volume 1 - Commentary - DOC (216 KB)
doc - 215.50 KB
Volume 1 - Commentary - PDF (156 KB)
pdf - 155.79 KB
Volume 2 - Parts A to B - DOC (131 KB)
doc - 130.50 KB
Volume 2 - Parts A to B - PDF (78 KB)
pdf - 78.31 KB
Volume 2 - Parts CA to CR - DOC (408 KB)
doc - 407.50 KB
Volume 2 - Parts CA to CR - PDF (340 KB)
pdf - 339.54 KB
Volume 2 - Parts CS to CZ - DOC (403 KB)
doc - 402.50 KB
Volume 2 - Parts CS to CZ - PDF (324 KB)
pdf - 324.03 KB
Volume 2 - Part D - DOC (535 KB)
doc - 534.50 KB
Volume 2 - Part D - PDF (417 KB)
pdf - 417.02 KB
Volume 2 - Parts EA to EG - DOC (591 KB)
doc - 590.50 KB
Volume 2 - Parts EA to EG - PDF (443 KB)
pdf - 443.22 KB
Volume 2 - Parts EH to EI - DOC (453 KB)
doc - 452.50 KB
Volume 2 - Parts EH to EI - PDF (360 KB)
pdf - 359.85 KB
Volume 2 - Parts EJ to EZ - DOC (454 KB)
doc - 453.50 KB
Volume 2 - Parts EJ to EZ - PDF (301 KB)
pdf - 300.82 KB
Volume 3 - Definitions - DOC (892 KB)
doc - 892.00 KB
Volume 3 - Definitions - PDF (326 KB)
pdf - 326.07 KB
Volume 3 - Consequential Amendments - DOC (264 KB)
doc - 264.00 KB
Volume 3 - Consequential Amendments - PDF (176 KB)
pdf - 175.82 KB
Volume 3 - Destinations - DOC (3170 KB)
doc - 3.17 MB
Volume 3 - Destinations - DOC (110 KB)
pdf - 110.24 KB
Volume 3 - Terminating Provisions - DOC (59 KB)
doc - 59.00 KB
Volume 3 - Terminating Provisions - PDF (16 KB)
pdf - 15.84 KB