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Kia ora

 

Thank you for your request under the Official Information Act.  

 

We will respond within the 20-day statutory timeframe.  You can expect to
receive a response no later than 22/12/20223.

 

Your reference number is 24OIA1482.   

 

Kind regards  
Governance and Ministerial Services | Inland Revenue - Te Tari Taake

 

 

 

From: M. Robinson <[FOI #24872 email]>
Sent: Sunday, November 26, 2023 12:00 AM
To: oia <[IRD request email]>
Subject: 24OIA1482 Robinson Request

 

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Dear Inland Revenue Department,

 

The Income Tax Act 2007 defines New Zealand as follows:

 

"New Zealand includes—

(a)

 

the continental shelf:

(b)

 

the water and the air space above any part of the continental shelf that
is beyond New Zealand’s territorial sea, as defined in section 3 of the
Territorial Sea, Contiguous Zone, and Exclusive Economic Zone Act 1977, if
and to the extent to which—

(i)

 

any exploration or exploitation in relation to the part, or any natural
resource of the part, is or may be undertaken; and

(ii)

 

the exploration or exploitation, or any related matter, involves, or would
involve any activity on, in, or in relation to the water or air space"

 

Does this definition define all parts of New Zealand?  If not, can you
please provide a complete list of the parts of New Zealand, including
every item or element, without omissions or deficiencies?

 

Thank you for your time.

 

Yours faithfully,

 

M. Robinson

 

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[IN CONFIDENCE RELEASE EXTERNAL]

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Dear M Robinson,

Please see attached Inland Revenue’s response to your Official Information
Act request received 26 November 2023.

 

Jamie Robinson (he/him)

Governance and Ministerial Services | Inland Revenue - Te Tari Taake

 

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