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.
- Eligible rollover fund (ERF)
A regulated superannuation fund or an approved deposit fund.
An individual, sole trader, body corporate, company, corporation, partnership, trust or superannuation fund.
A tax on certain goods produced or manufactured in Australia. These goods include alcohol, tobacco and petroleum. Customs duty at an equivalent rate is levied on imported goods to ensure that these goods are treated consistently with local goods.
- Exempt income
Income that is not taxable, for example, an invalidity pension.
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