Tax Administration Act 1994

If you need more information about this Act, please contact the administering agency: Inland Revenue Department

Part 1 Purpose and construction

2 Purpose of Act

(1)

The purpose of this Act is to re-enact the administrative provisions contained in the Income Tax Act 1976 and the Inland Revenue Department Act 1974 in a reorganised form.

(2)

The reorganisation of the provisions and the changes of style and language carried out by this Act in relation to the provisions of those Acts are not intended to affect the interpretation or effect of those provisions as they are included in this Act.

(3)

A reference in this Act to the time of commencement of a provision shall be construed as a reference to the time of commencement of the corresponding provision in the Income Tax Act 1976 or the Inland Revenue Department Act 1974.

(4)

[Repealed]

Section 2(4): repealed, on 17 July 2013, by section 107 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).