[2017] NZSAAA 05 (18 October 2017) [pdf, 207 KB]
...which he made further submissions. Following this meeting, the Secretary upheld the original decision to reassess his entitlement and to establish the debt in dispute. In March 2017 the appellant appealed to this Authority. Relevant law and legislation [7] Regulation 2 defines “personal income” simply as “… the personal income of that student which is derived in New Zealand or overseas, whether or not taxable”. This is then limited by a list of specific exceptions includ...