Estate and Gift Duties Amendment Act 2005
Estate and Gift Duties Amendment Act 2005
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Estate and Gift Duties Amendment Act 2005
Estate and Gift Duties Amendment Act 2005
| Public Act | 2005 No 8 |
| Date of assent | 24 March 2005 |
Contents
The Parliament of New Zealand enacts as follows:
1 Title
-
(1) This Act is the Estate and Gift Duties Amendment Act 2005.
(2) In this Act, the Estate and Gift Duties Act 1968 is called
“the principal Act”
.
2 Commencement
Schedule |
s 3 |
1
Amendments to come into force on 26 April 2005
Section 2
In subsection (3)(b)—
(a) replace
“marriage”
with“marriage or civil union”
:
(b) replace
“married to the other or to”
with“in a marriage or civil union with the other or with”
.
Section 65
In subsection (2)(a), replace “marriage”
with “marriage or civil union”
.
In subsection (2)(b), replace “marriage”
with “marriage or civil union”
.
Section 68D
In subsection (1)(b), replace “marriage”
with “marriage or civil union,”
.
In subsection (3)(a), replace “marriage”
with “marriage or civil union,”
.
Section 72
After “wife, husband,”
insert “civil union partner,”
.
Section 74
In paragraph (a), insert “, civil union partner,”
after “spouse”
.
In paragraph (b), insert “or civil union partner”
after “spouse”
.
Section 75
In subsection (1)(b)(ii), insert “or civil union partner”
after “spouse”
.
In subsection (1)(b)(iii), insert “or civil union partner”
after “spouse”
.
In subsection (1)(c)—
(a) in the words before subparagraph (i), insert
“or the surviving civil union partner”
after“widower”
:
-
(b) in subparagraph (ii)—
(i) insert
“or the surviving civil union partner”
after“widower”
in both places that it occurs:
(ii) insert
“or civil union partner”
after“spouse”
:
-
(c) in subparagraph (iii)—
(i) insert
“or surviving civil union partner”
after“widower”
:
(ii) insert
“or civil union partner”
after“spouse”
.
Section 75A
In subsection (1), after the definition of agreement, insert the following:
“child of the civil union has the meaning given to it by section 2 of the Property (Relationships) Act 1976”.
In subsection (5)—
(a) insert
“, civil union partner”
after“spouse”
in both places that it occurs:
(b) replace
“de facto relationship”
by“civil union or de facto relationship”
.
2
Amendments to come into force on 1 April 2007
Section 2
In subsection (3)(b), replace “or civil union”
, in both places that it occurs, with “, civil union or de facto relationship”
.
Section 65
In subsection (2)(a), replace “marriage or civil union”
with “marriage; civil union or de facto relationship”
.
In subsection (2)(b), replace “marriage or civil union”
with “marriage, civil union or de facto relationship”
.
Section 68D
In subsection (1)(b), replace “marriage or civil union”
with “marriage, civil union or de facto relationship”
.
In subsection (3)(a), replace “marriage or civil union”
with “marriage, civil union or de facto relationship”
.
Section 72
Insert “de facto partner,”
after “civil union partner,”
.
Section 74
In paragraph (a), insert “de facto partner,”
after “civil union partner,”
.
In paragraph (b), replace “or civil union partner”
with “, civil union partner or de facto partner”
.
Section 75
In subsection (1)(b)(ii), replace “or civil union partner”
with “, civil union partner or de facto partner”
.
In subsection (1)(b)(iii), replace “or civil union partner”
with “, civil union partner or de facto partner”
.
In subsection (1)(c)—
(a) in the words before subparagraph (i), insert
“or de facto partner”
after“civil union partner”
:
(b) in subparagraph (ii), insert
“or de facto partner”
after“civil union partner”
in both places that it occurs:
(c) in subparagraph (iii), insert
“or de facto partner”
after“civil union partner”
.
Legislative history | |
|---|---|
| 10 March 2005 | Divided from Relationships (Statutory References) Bill (Bill 151-2) as Bill 151-3E |
| 15 March 2005 | Third reading |
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Versions
Estate and Gift Duties Amendment Act 2005
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