Income and income tax

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When do we need to pay tax and when don't we? Discover the different types of income and test your knowledge about when and where tax should be paid.

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  • Fact 2

    In 2003, New Zealand proposed an agricultural emissions research levy to be collected from livestock farmers. The tax was to be used to fund research into the livestock industry's emissions of gases.

Regressive tax

A tax charged at a set dollar amount, regardless of the value of the transaction. The passenger movement charge (also called departure tax) on passengers at airports is a regressive tax.

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