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Safeguard OSH Solutions - Thomson Reuters

Safeguard OSH Solutions - Thomson Reuters


3 Interpretation

3
Interpretation
In these regulations, unless the context otherwise requires,—
applicable tax year means, as the case may be,—
(a)
the 2017/18 tax year; or
(b)
the 2018/19 tax year; or
(c)
any later tax year
Corporation means the Accident Compensation Corporation
earners’ levy means the levy payable to fund the Earners’ Account under section 219(1) of the Act
tax year has the same meaning as in section YA 1 of the Income Tax Act 2007 for the purposes of furnishing a return of income under the Tax Administration Act 1994.

From OSH Legislation

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