https://legislation.govt.nz/act/public/1994/166/en/latest/
Tax Administration Act 1994 | New Zealand Legislation
This website is the official home for New Zealand Acts, Bills, and secondary legislation.
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https://taxfoundation.org/location/new-zealand/page/4/
New Zealand Tax Rates and Rankings | Tax Foundation
New Zealand ranks 3rd overall on the 2025 International Tax Competitiveness Index. Explore the latest New Zealand tax rates and rankings.
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