<Li> overseas income (including income from an overseas pension) </Li> <P> Income tax varies dependent on income levels in any specific tax year (personal tax years run from 1 April to 31 March). </P> <Table> <Tr> <Th> Income </Th> <Th> Tax rate </Th> <Th> Effective tax rate </Th> <Th> Max tax of bracket </Th> <Th> Cumulative tax </Th> </Tr> <Tr> <Td> $0--$14,000 </Td> <Td> 10.5% </Td> <Td> 10.5% </Td> <Td> $1,470 </Td> <Td> $1,470 </Td> </Tr> <Tr> <Td> $14,001--$48,000 </Td> <Td> 17.5% </Td> <Td> 10.5 - 15.5% </Td> <Td> $5,950 </Td> <Td> $7,420 </Td> </Tr> <Tr> <Td> $48,001--$70,000 </Td> <Td> 30% </Td> <Td> 15.5 - 20.0% </Td> <Td> $6,600 </Td> <Td> $14,020 </Td> </Tr> <Tr> <Td> Over $70,000 </Td> <Td> 33% </Td> <Td> 20.0 - 33.0% </Td> <Td> </Td> <Td> $14,020 + 33% </Td> </Tr> <Tr> <Td> No - notification rate </Td> <Td> 48% </Td> <Td> 45% </Td> <Td> </Td> <Td> </Td> </Tr> </Table> <Tr> <Th> Income </Th> <Th> Tax rate </Th> <Th> Effective tax rate </Th> <Th> Max tax of bracket </Th> <Th> Cumulative tax </Th> </Tr>

What is the income tax rate in new zealand
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