Tax Administration Amendment Act 2005
Tax Administration Amendment Act 2005
Tax Administration Amendment Act 2005
Tax Administration Amendment Act 2005
| Public Act | 2005 No 22 |
| Date of assent | 24 March 2005 |
Contents
The Parliament of New Zealand enacts as follows:
1 Title
-
(1) This Act is the Tax Administration Amendment Act 2005.
(2) In this Act, the Tax Administration Act 1994 is called
“the principal Act”
.
2 Commencement
Schedule |
s 3 |
1
Amendments to come into force on 26 April 2005
Section 33A
In subsection (1)(e), replace “does not have a spouse”
with “is not living in a marriage, civil union, or de facto relationship between a man and a woman, with a person”
.
In subsection (1)(f), replace “or the spouse of the natural person”
with “or the person with whom the natural person lives in a marriage, civil union, or de facto relationship between a man and a woman,”
.
Section 46A
In subsection (3), replace “make an assessment of that person's entitlement or his or her spouse's entitlement”
with “assess the entitlement of that person, or of the person with whom that person lives in a marriage, civil union, or de facto relationship between a man and a woman,”
.
Section 83
In subsection (2)(e), replace “and his or her spouse”
with “and the person with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman”
.
In subsection (2)(f), replace “and his or her spouse”
with “and the person with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman”
.
In subsection (2)(g), replace “and his or her spouse”
with “and the person with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman”
.
In subsection (2)(h), replace “and his or her spouse”
with “and the person with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman”
.
Section 84
In subsection (1)(a), replace “spouse (if any)”
with “the person (if any) with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman”
.
In subsection (2), in the words before paragraph (a), replace “spouse (if any)”
with “the person (if any) with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman”
.
In subsection (2)(a), replace “spouse (if any)”
with “the person (if any) with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman”
.
In subsection (2)(b), replace “spouse (if any)”
with “the person (if any) with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman”
.
In subsection (2)(c), replace “spouse (if any)”
with “the person (if any) with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman”
.
In subsection (3), replace “spouse (if any)”
—
(a) in the first place that it occurs, with
“the person (if any) with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman”
:
(b) in the second place that it occurs, with
“person (if any)”
.
In subsection (4), replace “spouse, if any”
with “any person with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman”
.
Section 173M
In subsection (5), in the definition of relative, replace “marriage”
with “marriage, civil union or de facto relationship,”
.
Replace subsection (6)(b) with the following:
“(b) persons are connected by marriage, civil union or de facto relationship if one person is in a marriage, civil union or de facto relationship with the other:”.
Omit subsection (7).
2
Amendments to come into force on 1 April 2007
Section 33A
In subsection (1)(e), omit “between a man and a woman”
.
In subsection (1)(f), omit “between a man and a woman”
.
Section 46A
In subsection (3), omit “between a man and a woman”
.
Section 83
In subsection (2)(e), omit “between a man and a woman”
.
In subsection (2)(f), omit “between a man and a woman”
.
In subsection (2)(g), omit “between a man and a woman”
.
In subsection (2)(h), omit “between a man and a woman”
.
Section 84
In subsection (1)(a), omit “between a man and a woman”
.
In subsection (2), in the words before paragraph (a), omit “between a man and a woman”
.
In subsection (2)(a), omit “between a man and a woman”
.
In subsection (2)(b), omit “between a man and a woman”
.
In subsection (2)(c), omit “between a man and a woman”
.
In subsection (3), omit “between a man and a woman”
.
In subsection (4), omit “between a man and a woman”
.
Legislative history | |
|---|---|
| 10 March 2005 | Divided from Relationships (Statutory References) Bill (Bill 151-2) as Bill 151-3S |
| 15 March 2005 | Third reading |