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Act In force Latest version as at 03 September 2007 (as enacted) | 1986 No 14 | Administered by Inland Revenue Department

Estate and Gift Duties Amendment Act 1986

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Act In force Latest version as at 03 September 2007 (as enacted) | 1986 No 14 | Administered by Inland Revenue Department
Estate and Gift Duties Amendment Act 1986
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Estate and Gift Duties Amendment Act 1986

Public Act 1986 No 14
Date of assent 6 June 1986
Note

This Act is administered in the Inland Revenue Department.

Contents

Title

1 Short Title and commencement

2 Offences

BE IT ENACTED by the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows:

1 Short Title and commencement

  • (1) This Act may be cited as the Estate and Gift Duties Amendment Act 1986, and shall be read together with and deemed part of the Estate and Gift Duties Act 1968 (hereinafter referred to as the principal Act).

    (2) This Act shall come into force on the 1st day of July 1986 and apply to offences committed on or after that date.

    (3) Any proceedings commenced (whether before or after the commencement of this Act) for an offence committed before the commencement of this Act shall be heard and determined as if this Act had not been enacted.

2 Offences

  • (1) This subsection amended section 95 of the principal Act.

    (2) This subsection amended section 95 of the principal Act.

    (3) This subsection amended section 95 of the principal Act.

    (4) The Estate and Gift Duties Amendment Act 1977 is hereby consequentially amended by repealing section 7(1).

Act In force Latest version as at 03 September 2007 (as enacted)
Estate and Gift Duties Amendment Act 1986