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Act Repealed Latest version as at 04 October 1966 (as enacted) | 1966 No 29

Inland Revenue Department Amendment Act 1966

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Act Repealed Latest version as at 04 October 1966 (as enacted) | 1966 No 29
Inland Revenue Department Amendment Act 1966

Inland Revenue Department Amendment Act 1966

Public Act
  
1966 No 29
Date of assent
  
4 October 1966
 

Contents

Title
1 Short Title
2 Delegation of powers by Commissioner
3 Amendments to other enactments
Schedule
Enactments Amended
Administrative information

An Act to amend the Inland Revenue Department Act 1952

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

This Act may be cited as the Inland Revenue Department Amendment Act 1966, and shall be read together with and deemed part of the Inland Revenue Department Act 1952 (hereinafter referred to as the principal Act).

2 Delegation of powers by Commissioner

The principal Act is hereby amended by repealing section 10, and substituting the following section:

“10

“(1)

The Commissioner may from time to time, either generally or particularly, by writing under his hand delegate to such officer or officers of the Department as he thinks fit all or any of the powers of the Commissioner, except this power of delegation.

“(2)

Subject to any general or special directions given or conditions imposed from time to time by the Commissioner, the officer to whom any powers are delegated under this section may exercise those powers in the same manner and with the same effect as if they had been conferred on him directly by this section and not by delegation.

“(3)

Every officer purporting to act pursuant to any delegation under this section shall, in the absence of proof to the contrary, be presumed to be acting in accordance with the terms of the delegation.

“(4)

Any delegation under this section may be made to any specified officer, or to officers of a specified class, or to the holder or holders for the time being of a specified office or class of offices.

“(5)

Unless and until any delegation under this section is revoked, it shall continue in force according to its tenor. In the event of the Commissioner by whom any such delegation is made ceasing to hold office it shall continue to have effect as if made by the person for the time being holding office as Commissioner.

“(6)

Every delegation under this section shall be revocable at will, and no such delegation shall prevent the exercise of any power by the Commissioner.”

3 Amendments to other enactments

The enactments specified in the Schedule to this Act are hereby amended in the manner indicated in that Schedule.

Schedule Enactments Amended

Section 3

Enactment Amended Amendment
1949, No. 33—The Law Reform (Testamentary Promises) Act 1949 (1957 Reprint, Vol. 7, p. 825) By omitting from subsection (3) of section 4 (as enacted by section 3 of the Law Reform (Testamentary Promises) Amendment Act 1961) the words “or a District Commissioner of Stamp Duties”.
1954, No. 52—The Stamp Duties Act 1954 (Reprinted 1964, Vol. 3, p. 2241) By omitting from section 4 the words “or a District Commissioner”.

By repealing section 20, and substituting the following section:

“20 Reduction or remission of penalty

The Commissioner may, if he thinks fit, on special grounds, reduce, remit, or refund in whole or in part any penalty so incurred, but no such refund shall be made unless application therefor is received by the Commissioner within six months after the payment of the penalty.”

By omitting from subsection (1) of section 23 the words “or to a District Commissioner” and also the words “addressed to the Commissioner”.
By omitting from subsection (1) of section 35 the words “or a District Commissioner”.
By omitting from subsection (2) of the same section the words “or the District Commissioner”.
By omitting from section 40 the words “or a District Commissioner” and also the words “or the District Commissioner”.
By omitting from section 41 the words “or a District Commissioner”.
By omitting from subsection (1) of section 53 the words “or any District Commissioner” and also the words “or District Commissioner”.
By omitting from subsection (1) of section 54 the words “or a District Commissioner” and also the words “or District Commissioner”.
By omitting from subsection (2) of section 61 the words “or District Commissioner”.
By omitting from subsection (2) of section 65 the words “or a District Commissioner”.
By omitting from subsection (1) of section 74 the words “or of a District Commissioner”.
By omitting from subsection (2) of the same section the words “or District Commissioner”.
By omitting from subsection (2) of section 77A (as inserted by section 2 of the Stamp Duties Amendment Act 1955) the words “or a District Commissioner”.
By omitting from subsection (2) of section 77B (as inserted by section 2(1) of the Stamp Duties Amendment Act 1964) the words “or a District Commissioner”.
By omitting from section 81 the words “or a District Commissioner”.
By omitting from section 83 the words “or a District Commissioner”.
By omitting from section 98 the words “or a District Commissioner”.
By omitting from subsection (2) of section 107A (as inserted by section 3 of the Stamp Duties Amendment Act 1955) the words “or a District Commissioner”.
By omitting from subsection (1) of section 111 the words “or a District Commissioner”.
By omitting from subsection (2) of the same section the words “or District Commissioner”.
By omitting from subsection (3) of section 165 the words “or a District Commissioner”.
By omitting from subsection (3) of section 166 the words “or a District Commissioner”.
By omitting from subsection (1) of section 168 (as amended by section 2 of the Stamp Duties Amendment Act 1961) the words “or a District Commissioner”.
By omitting from subsection 2 of section 170 the words “or a District Commissioner”.
By omitting from subsection 3 of section 172 the words “or a District Commissioner”.
1955, No. 88—The Family Protection Act 1955 (1957 Reprint, Vol. 4, p. 848) By omitting from section 14 the words “or a District Commissioner of Stamp Duties”.
1955, No. 105—The Estate and Gift Duties Act 1955 (Reprinted 1964, Vol. 3, p. 1371) By omitting from the definition of the term “Commissioner” in subsection (1) of section 2 the words “and except as otherwise provided in this Act, includes a District Commissioner of Stamp Duties under that Act”, and substituting the words “and ‘District Commissioner’ means a District Commissioner of Stamp Duties under that Act”.
By omitting from subsection (2) of section 69 the words “In this subsection the term ‘Commissioner’ does not include a District Commissioner of Stamp Duties”.
By repealing subsection (3) of section 73.
By repealing paragraph (b) of subsection (5) of section 78 (as added by section 5 of the Estate and Gift Duties Amendment Act 1957).
By repealing subsection (2) of section 79.
By omitting from subsection (2) of section 80 the words “In this subsection the term ‘Commissioner’ does not include a District Commissioner of Stamp Duties”.
1961, No. 55—The Stamp Duties Amendment Act 1961 By repealing section 2.

This Act is administered in the Inland Revenue Department.

Act Repealed Latest version as at 04 October 1966 (as enacted)
Inland Revenue Department Amendment Act 1966