Income Tax Act 2007 (New Zealand)
E897955
The Income Tax Act 2007 (New Zealand) is the primary statute that sets out New Zealand’s modern income tax rules, defining how individuals and entities are taxed on their income.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Income Tax Act 2007 | 4 |
| Income Tax Act 2007 (New Zealand) canonical | 3 |
How this entity was disambiguated
This entity first appeared as the object of triple T11006730 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Income Tax Act 2007 (New Zealand) Context triple: [Inland Revenue Department (New Zealand), appliesTaxLaw, Income Tax Act 2007 (New Zealand)]
-
A.
Inland Revenue Department (New Zealand)
The Inland Revenue Department (New Zealand) is the government agency responsible for administering the country’s tax system and related social policy programs.
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B.
Income Tax Act (Canada)
The Income Tax Act (Canada) is the primary federal statute that governs the assessment, collection, and administration of income taxes in Canada for individuals, corporations, and other entities.
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C.
Scottish rate of income tax
The Scottish rate of income tax is a devolved component of UK income tax that allows the Scottish Parliament to vary the income tax paid by Scottish taxpayers.
-
D.
Income Tax Act
The Income Tax Act is the primary Canadian federal law that sets out the rules for calculating, reporting, and paying income tax for individuals and businesses.
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E.
Code général des impôts
The Code général des impôts is France’s primary tax code, compiling and organizing the country’s laws on taxation of individuals, businesses, and various financial transactions.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Income Tax Act 2007 (New Zealand) Target entity description: The Income Tax Act 2007 (New Zealand) is the primary statute that sets out New Zealand’s modern income tax rules, defining how individuals and entities are taxed on their income.
-
A.
Inland Revenue Department (New Zealand)
The Inland Revenue Department (New Zealand) is the government agency responsible for administering the country’s tax system and related social policy programs.
-
B.
Income Tax Act (Canada)
The Income Tax Act (Canada) is the primary federal statute that governs the assessment, collection, and administration of income taxes in Canada for individuals, corporations, and other entities.
-
C.
Scottish rate of income tax
The Scottish rate of income tax is a devolved component of UK income tax that allows the Scottish Parliament to vary the income tax paid by Scottish taxpayers.
-
D.
Income Tax Act
The Income Tax Act is the primary Canadian federal law that sets out the rules for calculating, reporting, and paying income tax for individuals and businesses.
-
E.
Code général des impôts
The Code général des impôts is France’s primary tax code, compiling and organizing the country’s laws on taxation of individuals, businesses, and various financial transactions.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
Act of Parliament of New Zealand
ⓘ
tax statute ⓘ |
| administeredBy | Inland Revenue Department (New Zealand) ⓘ |
| appliesFrom | income years after its commencement date ⓘ |
| appliesTo |
companies in New Zealand
ⓘ
individual taxpayers in New Zealand ⓘ non-residents with New Zealand-sourced income ⓘ partnerships in New Zealand ⓘ trusts in New Zealand ⓘ |
| contains |
provisions on anti-avoidance rules
ⓘ
provisions on deductions ⓘ provisions on exemptions ⓘ provisions on tax credits and rebates ⓘ provisions on tax rates ⓘ |
| country | New Zealand ⓘ |
| defines |
GST income tax interactions
ⓘ
PAYE (pay as you earn) ⓘ
linked to:
PAYE tax system
assessable income ⓘ fringe benefit tax income interactions ⓘ imputation credits ⓘ income year ⓘ non-resident withholding tax ⓘ residence for income tax ⓘ resident withholding tax ⓘ source of income ⓘ tax credits ⓘ taxable income ⓘ withholding taxes ⓘ |
| governingLawArea |
income tax
ⓘ
international tax ⓘ residence for tax purposes ⓘ source rules for income ⓘ tax administration (core rules) ⓘ taxation of companies ⓘ taxation of individuals ⓘ withholding tax ⓘ |
| jurisdiction | New Zealand ⓘ |
| language | English ⓘ |
| legalStatus | in force ⓘ |
| legalSystem | New Zealand legal system ⓘ |
| legislativeBody | New Zealand Parliament ⓘ |
| predecessor | Income Tax Act 2004 (New Zealand) ⓘ |
| primaryPurpose |
to determine how entities are taxed on income
ⓘ
to determine how individuals are taxed on income ⓘ to set out New Zealand’s modern income tax rules ⓘ |
| replaces | Income Tax Act 2004 (New Zealand) ⓘ |
| shortName |
Income Tax Act 2007
ⓘ
linked to:
Income Tax Act 2007 (New Zealand)
|
| subjectToAmendmentBy | New Zealand Parliament ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Income Tax Act 2007 (New Zealand) Description of subject: The Income Tax Act 2007 (New Zealand) is the primary statute that sets out New Zealand’s modern income tax rules, defining how individuals and entities are taxed on their income.
Referenced by (7)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Income Tax Act 2007 (New Zealand)
linked to: Income Tax Act 2007 (New Zealand)
linked to: Income Tax Act 2007 (New Zealand)
linked to: Income Tax Act 2007 (New Zealand)