Gaming Duties Amendment Act 1995
Gaming Duties Amendment Act 1995
Gaming Duties Amendment Act 1995
Gaming Duties Amendment Act 1995
| Public Act | 1995 No 93 |
| Date of assent | 19 December 1995 |
Note
This Act is administered in the Inland Revenue Department
Contents
An Act to amend the Gaming Duties Act 1971
BE IT ENACTED by the Parliament of New Zealand as follows:
1 Short Title
This Act may be cited as the Gaming Duties Amendment Act 1995, and shall be read together with and deemed part of the Gaming Duties Act 1971 (hereinafter referred to as the principal Act).
2 Application date
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(1) This Act applies to gross investments and special investments in respect of a race or combination of races held on or after the 1st day of January 1996.
(2) Notwithstanding subsection (1) of this section, this Act does not apply to gross investments or special investments in respect of a combination of races if any race in the combination is held before the 1st day of January 1996.
(3) This Act applies to special investments in respect of a sporting event or combination of sporting events held on or after the 1st day of January 1996.
(4) Notwithstanding subsection (3) of this section, this Act does not apply to special investments in respect of a combination of sporting events if any sporting event in the combination is held before the 1st day of January 1996.
3 Interpretation
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[Repealed]
Section 3 was repealed, as from 1 August 2003, by section 70(2) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
4 Totalisator duty
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(1) [Repealed]
(2) The following enactments are hereby consequentially repealed:
(a) Section 8(2) of the Finance Act 1977:
(b) Section 2(1) of the Gaming Duties Amendment Act 1986:
(c) Section 21(2) of the Racing Amendment Act 1986.
Subsection (1) was repealed, as from 1 August 2003, by section 70(2) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
5
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[Repealed]
Section 5 was repealed, as from 1 April 1997, by section 15(2) Gaming Duties Amendment Act 1996 (1996 No 61).