Income Tax Act 2007 section 844

Letters patent etc: exempting provisions

Section 844 prevents any letters patent granted by the Crown from being used to confer exemption from income tax.

• No provision in letters patent granted by the Crown can be interpreted as conferring an exemption from income tax
• This rule applies to all letters patent, whether granted before or after the Income Tax Act 2007 was passed
• Any provision within letters patent that attempts to override this restriction is automatically void
• The historical rule voiding local quasi-legislative provisions (such as bye-laws) that purported to grant income tax exemptions to specific persons has been repealed as obsolete