Estate tax in the United States subject to a different regime for estate tax than U.S. citizens and residents. The estate tax is imposed only on the part of the gross non-resident alien's estate that at the time of death is situated in the United States. These rules may be ameliorated by an estate tax treaty. The U.S. does not maintain as many estate tax treaties as income tax treaties, but there are estate tax treaties in place with many of the major European countries, Australia, and Japan. U.S. real estate owned by a non-resident alien through a foreign corporation is not included in a non-resident
Working Party on the Reorganisation of the Income Tax Act 1976 Following on from these reports the government in 1995 established a review process for rewriting the income tax legislation, overseen by an advisory panel drawn from the private and public sectors. The Income Tax Act has since been largely rewritten in a plain English style with a radically re-organised structure, including a unique (for New Zealand) alpha-numeric section referencing system (as opposed to the more usual numeric system. It was re-enacted as the Income Tax Act 1994 and again as the Income Tax Act 2007 as the various parts of the legislation was progressively rewritten. The Rewrite Advisory Panel was