1 Short Title and commencement

(1)

This Act may be cited as the Tax Administration Act 1994.

(2)

This Act shall come into force on 1 April 1995, and shall, where appropriate, apply with respect to the tax on income derived in the 1995–96 tax year and subsequent years.

(3)

This Act shall also apply with respect to late 1994–95 income years to the extent specified in section YB 7 of the Income Tax Act 1994.

Section 1(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 1(3): inserted, on 10 April 1995, by section 2 of the Tax Administration Amendment Act 1995 (1995 No 24).