Act Repealed Latest version as at 15 December 1995 (as enacted) | 1995 No 82

Income Tax Act 1994 Amendment Act (No 6) 1995

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Income Tax Act 1994 Amendment Act (No 6) 1995

Public Act		1995 No 82
Date of assent		15 December 1995

	Title
1	Short Title
2	Definitions
	Administrative information

An Act to amend the Income Tax Act 1994

BE IT ENACTED by the Parliament of New Zealand as follows:

1 Short Title

This Act may be cited as the Income Tax Act 1994 Amendment Act (No. 6) 1995, and shall be read together with and deemed part of the Income Tax Act 1994 (hereinafter referred to as the principal Act).

2 Definitions

Section OB 1 of the principal Act is hereby amended by inserting in paragraph (i) of the definition of the term “excepted financial arrangement”, after subparagraph (i), the following subparagraph:

“(ia)

Sporting event under a sports-betting system established under Part Vb of the Racing Act 1971:”.

This Act is administered in the Inland Revenue Department.

Income Tax Act 1994 Amendment Act (No 6) 1995