Finance Act (No 2) 1948

Reprint
as at 1 July 2013

Coat of Arms of New Zealand

Finance Act (No 2) 1948

Public Act1948 No 78
Date of assent3 December 1948
Commencement3 December 1948

Note

Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.

A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint.

This Act is administered by the Treasury.


Contents

Title

1 Short Title

Part 1
Public revenues

[Repealed]

2 Christmas Island phosphates [Repealed]

3 Lake Grassmere salt project [Repealed]

4 Power to apply Earthquake and War Damage Act 1944 to damage by natural disaster [Repealed]

5 Establishment of separate industry accounts within Marketing Account [Repealed]

6 Investments from Government Insurance Account in local body loans [Repealed]

7 Trustee Savings Banks Act 1948 amended [Repealed]

Part 2
Land and income tax

[Repealed]

8 This Part to be read with Land and Income Tax Act 1923 [Repealed]

9 Amending provisions as to exemption of sports bodies from income tax [Repealed]

10 Depreciation recovered on disposal of assets [Repealed]

11 Keeping of business records [Repealed]

12 Information to be furnished on request of Commissioner [Repealed]

13 Exemption for housekeeper caring for invalid child [Repealed]

14 Extending period for allowance of special depreciation [Repealed]

15 Power to waive publication of name of tax evaders who make full disclosure [Repealed]

Part 3
Social security

[Repealed]

16 This Part to be read with Social Security Act 1938 [Repealed]

17 Rates of age benefits granted to blind beneficiaries [Repealed]

18 Benefits for deserted wives and wives of mental defectives [Repealed]

19 Date of expiry of orphan's benefit [Repealed]

20 Conditions for grant of family benefit [Repealed]

21 Benefits in case of training or medical treatment [Repealed]

22 Payment of benefits during temporary absence from New Zealand [Repealed]

23 Persons employed outside New Zealand deemed resident in New Zealand [Repealed]

24 Due dates of payment of charge on income other than salary or wages [Repealed]

Part 4
War pensions

[Repealed]

25 This part to be read with War Pensions Act 1943 [Repealed]

26 Application of general increases to remarriage gratuities and to veterans' widows' gratuities [Repealed]

27 Payment of war veterans' allowances during temporary absence from New Zealand [Repealed]

Part 5
Government railways

[Repealed]

28 This Part to be read with Government Railways Act 1926 [Repealed]

29 Interpretation [Repealed]

30 Method of appointment to Government Railways Department [Repealed]

31 Positions may be filled by transfer of members already in the Department [Repealed]

32 Special promotions [Repealed]

33 Power of Government Railways Industrial Tribunal to interpret orders [Repealed]

34 Power to consolidate orders [Repealed]

35 Minister may fix date of commencement of orders [Repealed]

Part 6
National Provident Fund

[Repealed]

36 This Part to be read with National Provident Fund Act 1926 [Repealed]

37 National Provident Fund Account [Repealed]

38 Moneys payable into and out of Fund [Repealed]

39 Investment of Fund [Repealed]

40 Incorporation of Board [Repealed]

41 Exemption from taxation [Repealed]

42 Provision for increase of pensions up to 120 s a week [Repealed]

43 Benefits during incapacity [Repealed]

44 Minimum age for contributing employees [Repealed]

45 Directions as to meaning of term permanent employee [Repealed]

46 Power to accept life insurance policies in payment of or as security for contributions for prior service [Repealed]

47 Power of public bodies to become contributors in respect of employees [Repealed]

Part 7
Local bodies' loans

[Repealed]

48 This Part to be read with Local Bodies' Loans Act 1926 [Repealed]

49 Issue of debentures to bank before whole loan raised [Repealed]

50 Issue of debentures to State lending Department before whole loan advanced [Repealed]

51 Extending power to raise supplementary loan [Repealed]

Part 8
Local authorities and public bodies

52 Authorising local authorities to compost sewage and other substances

53 Restricting extension of local authorities' superannuation schemes [Repealed]

54 Provision for load control equipment by Electric Power Boards [Repealed]

55 Authorising expenditure by Victoria University College Council to celebrate jubilee [Repealed]

Part 9
Miscellaneous

56 Member of Parliament not to be disqualified by reason of claim for compensation under Public Works Act 1928

57 Application to Cook Islands of Industrial and Provident Societies Act 1908

58 Preserving superannuation rights of W F Stilwell, Esquire, Deputy Judge of Court of Arbitration

59 Contracts of infants, being wives of persons receiving assistance under Part 1 of Rehabilitation Act 1941 [Repealed]


An Act to make provision with respect to public finance and other matters

1 Short Title
  • This Act may be cited as the Finance Act (No 2) 1948.

Part 1
Public revenues

[Repealed]

  • Part 1: repealed, on 1 April 1984, pursuant to section 53(1) of the Trustee Banks Act 1983 (1983 No 116).

2 Christmas Island phosphates
  • [Repealed]

    Section 2: repealed, on 22 October 1981, by section 2(3)(a) of the Finance Act (No 2) 1981 (1981 No 110).

3 Lake Grassmere salt project
  • [Repealed]

    Section 3: repealed, on 1 April 1978, by section 163(1) of the Public Finance Act 1977 (1977 No 65).

4 Power to apply Earthquake and War Damage Act 1944 to damage by natural disaster
  • [Repealed]

    Section 4: repealed, on 16 December 1983, by section 4(2)(a) of the Earthquake and War Damage Amendment Act 1983 (1983 No 140).

5 Establishment of separate industry accounts within Marketing Account
  • [Repealed]

    Section 5: repealed, on 27 November 1953, by section 7(5) of the Finance Act (No 2) 1953 (1953 No 115).

6 Investments from Government Insurance Account in local body loans
  • [Repealed]

    Section 6: repealed, on 1 January 1954, by section 41(1) of the Government Life Insurance Act 1953 (1953 No 58).

7 Trustee Savings Banks Act 1948 amended
  • [Repealed]

    Section 7: repealed, on 1 April 1984, by section 53(1) of the Trustee Banks Act 1983 (1983 No 116).

Part 2
Land and income tax

[Repealed]

  • Part 2: repealed, on 1 April 1955, by section 246(1) of the Land and Income Tax Act 1954 (1954 No 67).

8 This Part to be read with Land and Income Tax Act 1923
  • [Repealed]

    Section 8: repealed, on 1 April 1955, by section 246(1) of the Land and Income Tax Act 1954 (1954 No 67).

9 Amending provisions as to exemption of sports bodies from income tax
  • [Repealed]

    Section 9: repealed, on 1 April 1955, by section 246(1) of the Land and Income Tax Act 1954 (1954 No 67).

10 Depreciation recovered on disposal of assets
  • [Repealed]

    Section 10: repealed, on 1 April 1955, by section 246(1) of the Land and Income Tax Act 1954 (1954 No 67).

11 Keeping of business records
  • [Repealed]

    Section 11: repealed, on 1 April 1955, by section 246(1) of the Land and Income Tax Act 1954 (1954 No 67).

12 Information to be furnished on request of Commissioner
  • [Repealed]

    Section 12: repealed, on 1 April 1955, by section 246(1) of the Land and Income Tax Act 1954 (1954 No 67).

13 Exemption for housekeeper caring for invalid child
  • [Repealed]

    Section 13: repealed, on 1 April 1955, by section 246(1) of the Land and Income Tax Act 1954 (1954 No 67).

14 Extending period for allowance of special depreciation
  • [Repealed]

    Section 14: repealed, on 1 April 1955, by section 246(1) of the Land and Income Tax Act 1954 (1954 No 67).

15 Power to waive publication of name of tax evaders who make full disclosure
  • [Repealed]

    Section 15: repealed, on 1 April 1955, by section 246(1) of the Land and Income Tax Act 1954 (1954 No 67).

Part 3
Social security

[Repealed]

  • Part 3: repealed, on 1 April 1965, by section 135(1) of the Social Security Act 1964 (1964 No 136).

16 This Part to be read with Social Security Act 1938
  • [Repealed]

    Section 16: repealed, on 1 April 1965, by section 135(1) of the Social Security Act 1964 (1964 No 136).

17 Rates of age benefits granted to blind beneficiaries
  • [Repealed]

    Section 17: repealed, on 1 April 1965, by section 135(1) of the Social Security Act 1964 (1964 No 136).

18 Benefits for deserted wives and wives of mental defectives
  • [Repealed]

    Section 18: repealed, on 1 April 1965, by section 135(1) of the Social Security Act 1964 (1964 No 136).

19 Date of expiry of orphan's benefit
  • [Repealed]

    Section 19: repealed, on 1 April 1965, by section 135(1) of the Social Security Act 1964 (1964 No 136).

20 Conditions for grant of family benefit
  • [Repealed]

    Section 20: repealed, on 1 April 1965, by section 135(1) of the Social Security Act 1964 (1964 No 136).

21 Benefits in case of training or medical treatment
  • [Repealed]

    Section 21: repealed, on 1 April 1965, by section 135(1) of the Social Security Act 1964 (1964 No 136).

22 Payment of benefits during temporary absence from New Zealand
  • [Repealed]

    Section 22: repealed, on 1 April 1965, by section 135(1) of the Social Security Act 1964 (1964 No 136).

23 Persons employed outside New Zealand deemed resident in New Zealand
  • [Repealed]

    Section 23: repealed, on 1 April 1965, by section 135(1) of the Social Security Act 1964 (1964 No 136).

24 Due dates of payment of charge on income other than salary or wages
  • [Repealed]

    Section 24: repealed, on 1 April 1965, by section 135(1) of the Social Security Act 1964 (1964 No 136).

Part 4
War pensions

[Repealed]

  • Part 4: repealed, on 30 September 1954, by section 97(1) of the War Pensions Act 1954 (1954 No 54).

25 This part to be read with War Pensions Act 1943
  • [Repealed]

    Section 25: repealed, on 30 September 1954, by section 97(1) of the War Pensions Act 1954 (1954 No 54).

26 Application of general increases to remarriage gratuities and to veterans' widows' gratuities
  • [Repealed]

    Section 26: repealed, on 30 September 1954, by section 97(1) of the War Pensions Act 1954 (1954 No 54).

27 Payment of war veterans' allowances during temporary absence from New Zealand
  • [Repealed]

    Section 27: repealed, on 30 September 1954, by section 97(1) of the War Pensions Act 1954 (1954 No 54).

Part 5
Government railways

[Repealed]

  • Part 5: repealed, on 21 October 1949, by section 121(1) of the Government Railways Act 1949 (1949 No 40).

28 This Part to be read with Government Railways Act 1926
  • [Repealed]

    Section 28: repealed, on 21 October 1949, by section 121(1) of the Government Railways Act 1949 (1949 No 40).

29 Interpretation
  • [Repealed]

    Section 29: repealed, on 21 October 1949, by section 121(1) of the Government Railways Act 1949 (1949 No 40).

30 Method of appointment to Government Railways Department
  • [Repealed]

    Section 30: repealed, on 21 October 1949, by section 121(1) of the Government Railways Act 1949 (1949 No 40).

31 Positions may be filled by transfer of members already in the Department
  • [Repealed]

    Section 31: repealed, on 21 October 1949, by section 121(1) of the Government Railways Act 1949 (1949 No 40).

32 Special promotions
  • [Repealed]

    Section 32: repealed, on 21 October 1949, by section 121(1) of the Government Railways Act 1949 (1949 No 40).

33 Power of Government Railways Industrial Tribunal to interpret orders
  • [Repealed]

    Section 33: repealed, on 21 October 1949, by section 121(1) of the Government Railways Act 1949 (1949 No 40).

34 Power to consolidate orders
  • [Repealed]

    Section 34: repealed, on 21 October 1949, by section 121(1) of the Government Railways Act 1949 (1949 No 40).

35 Minister may fix date of commencement of orders
  • [Repealed]

    Section 35: repealed, on 21 October 1949, by section 121(1) of the Government Railways Act 1949 (1949 No 40).

Part 6
National Provident Fund

[Repealed]

  • Part 6: repealed, on 23 November 1950, by section 80(1) of the National Provident Fund Act 1950 (1950 No 55).

36 This Part to be read with National Provident Fund Act 1926
  • [Repealed]

    Section 36: repealed, on 23 November 1950, by section 80(1) of the National Provident Fund Act 1950 (1950 No 55).

37 National Provident Fund Account
  • [Repealed]

    Section 37: repealed, on 23 November 1950, by section 80(1) of the National Provident Fund Act 1950 (1950 No 55).

38 Moneys payable into and out of Fund
  • [Repealed]

    Section 38: repealed, on 23 November 1950, by section 80(1) of the National Provident Fund Act 1950 (1950 No 55).

39 Investment of Fund
  • [Repealed]

    Section 39: repealed, on 23 November 1950, by section 80(1) of the National Provident Fund Act 1950 (1950 No 55).

40 Incorporation of Board
  • [Repealed]

    Section 40: repealed, on 23 November 1950, by section 80(1) of the National Provident Fund Act 1950 (1950 No 55).

41 Exemption from taxation
  • [Repealed]

    Section 41: repealed, on 23 November 1950, by section 80(1) of the National Provident Fund Act 1950 (1950 No 55).

42 Provision for increase of pensions up to 120 s a week
  • [Repealed]

    Section 42: repealed, on 23 November 1950, by section 80(1) of the National Provident Fund Act 1950 (1950 No 55).

43 Benefits during incapacity
  • [Repealed]

    Section 43: repealed, on 23 November 1950, by section 80(1) of the National Provident Fund Act 1950 (1950 No 55).

44 Minimum age for contributing employees
  • [Repealed]

    Section 44: repealed, on 23 November 1950, by section 80(1) of the National Provident Fund Act 1950 (1950 No 55).

45 Directions as to meaning of term permanent employee
  • [Repealed]

    Section 45: repealed, on 23 November 1950, by section 80(1) of the National Provident Fund Act 1950 (1950 No 55).

46 Power to accept life insurance policies in payment of or as security for contributions for prior service
  • [Repealed]

    Section 46: repealed, on 23 November 1950, by section 80(1) of the National Provident Fund Act 1950 (1950 No 55).

47 Power of public bodies to become contributors in respect of employees
  • [Repealed]

    Section 47: repealed, on 23 November 1950, by section 80(1) of the National Provident Fund Act 1950 (1950 No 55).

Part 7
Local bodies' loans

[Repealed]

  • Part 7: repealed, on 1 April 1957, by section 135(1) of the Local Authorities Loans Act 1956 (1956 No 63).

48 This Part to be read with Local Bodies' Loans Act 1926
  • [Repealed]

    Section 48: repealed, on 1 April 1957, by section 135(1) of the Local Authorities Loans Act 1956 (1956 No 63).

49 Issue of debentures to bank before whole loan raised
  • [Repealed]

    Section 49: repealed, on 1 April 1957, by section 135(1) of the Local Authorities Loans Act 1956 (1956 No 63).

50 Issue of debentures to State lending Department before whole loan advanced
  • [Repealed]

    Section 50: repealed, on 1 April 1957, by section 135(1) of the Local Authorities Loans Act 1956 (1956 No 63).

51 Extending power to raise supplementary loan
  • [Repealed]

    Section 51: repealed, on 1 April 1957, by section 135(1) of the Local Authorities Loans Act 1956 (1956 No 63).

Part 8
Local authorities and public bodies

52 Authorising local authorities to compost sewage and other substances
  • (1) For the purposes of this section, local authority means a local authority within the meaning of the Local Government Act 2002; and includes any other public body that is charged with the disposal of organic waste matter.

    (2) It shall be lawful for any local authority or for 2 or more local authorities acting in combination, at the request of the Minister of Works, to manufacture compost, fertilisers, and other products from organic waste matter and to exercise any powers incidental thereto and, in particular,—

    • (a) to erect, install, and maintain works, machinery, equipment, and plant for the purposes of this section:

    • (b) to acquire land for the purposes of this section:

    • (c) to purchase and use any materials for the purposes of this section:

    • (d) to use the products upon land belonging to the local authority or any of the local authorities, or to dispose of the products in such quantities and in such manner and upon such conditions as may from time to time be approved in writing by the Minister of Works.

    (3) [Repealed]

    (4) All expenditure incurred before the passing of this Act by the Dannevirke Borough Council or the Auckland City Council in connection with the utilisation of organic waste matter and the disposal of products therefrom is hereby validated.

    Section 52(1): replaced, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

    Section 52(3): repealed, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

53 Restricting extension of local authorities' superannuation schemes
  • [Repealed]

    Section 53: repealed, on 1 April 1991, by section 79(b) of the National Provident Fund Restructuring Act 1990 (1990 No 126).

54 Provision for load control equipment by Electric Power Boards
  • [Repealed]

    Section 54: repealed, on 5 December 1979, by section 13(2) of the Electric Power Boards Amendment Act 1979 (1979 No 60).

55 Authorising expenditure by Victoria University College Council to celebrate jubilee
  • [Repealed]

    Section 55: repealed, on 1 January 1962, by section 55(1) of the Victoria University of Wellington Act 1961 (1961 No 51).

Part 9
Miscellaneous

56 Member of Parliament not to be disqualified by reason of claim for compensation under Public Works Act 1928
  • The provisions of the Legislature Act 1908, or of the Electoral Act 1927, or of any other Act, as to the disqualification of members of the General Assembly or of candidates for election as members of Parliament shall not apply to any payment that may be received out of public moneys or any benefit that may be derived by James Joseph Maher, Esquire, member of Parliament, as a result of any award that may be made on the claim made by the said James Joseph Maher against the Minister of Works under Part 3 of the Public Works Act 1928 and now pending, or as a result of any agreement of compromise of that claim.

57 Application to Cook Islands of Industrial and Provident Societies Act 1908
  • (1) [Repealed]

    (2) The Industrial and Provident Societies Act 1908 shall extend to and be in force in the Cook Islands with the following modifications:

    • (a) every reference in that Act to a District Court shall be read as a reference to the High Court of the Cook Islands:

    • (b) offences under that Act, other than offences against sections 7, 10, and 15, shall, if committed in the Cook Islands, be punishable by the High Court of the Cook Islands in the ordinary course of its criminal jurisdiction.

    Section 57 heading: amended, on 19 October 1965, pursuant to section 45(1) of the State Advances Corporation Act 1965 (1965 No 47).

    Section 57(1): repealed, on 19 October 1965, by section 45(1) of the State Advances Corporation Act 1965 (1965 No 47).

    Section 57(2)(a): amended, on 1 April 1980, pursuant to section 18(2) of the District Courts Amendment Act 1979 (1979 No 125).

    Section 57(2)(b): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

58 Preserving superannuation rights of W F Stilwell, Esquire, Deputy Judge of Court of Arbitration
  • Whereas Wilfred Fosberrey Stilwell, Esquire, Deputy Judge of the Court of Arbitration (in this section referred to as the contributor), was at the time of his appointment as a Deputy Judge of that court a contributor to the Government Superannuation Fund as a Magistrate under section 72 of the Superannuation Act 1947:

    And whereas the office of Deputy Judge of the Court of Arbitration is not an office to which the Superannuation Act 1947 is applicable, and it is desirable, for the purpose of preserving the superannuation rights of the contributor to the extent hereinafter provided for, that he should continue as hereinafter provided to be a contributor to the said Fund.

    Be it therefore enacted as follows:

    (1) Notwithstanding that the Superannuation Act 1947 does not apply to any Deputy Judge of the Court of Arbitration, the contributor shall, during the period hereinafter specified, continue to be a contributor to the Government Superannuation Fund under section 72 of that Act.

    (2) The period referred to in the last preceding subsection means the period of 5 years ending on 18 May 1953 if the contributor continues for so long to hold office as a Deputy Judge or a Judge of the Court of Arbitration, and, in any other event, means the period for which he continues to hold office as aforesaid.

    (3) During the period aforesaid the rate of the salary of the contributor for the purposes of section 72 of the Superannuation Act 1947 shall be deemed to be the rate of the salary from time to time payable to a Magistrate.

    (4) On the expiry of the said period of 5 years, if the contributor still holds office as a Deputy Judge or a Judge of the Court of Arbitration, his contributions to the Fund under section 72 of the Superannuation Act 1947 in respect of that period of 5 years shall be refunded to him without interest.

    (5) On the retirement of the contributor from his office as a Deputy Judge or a Judge of the Court of Arbitration at any time after the expiry of the said period of 5 years, he shall be entitled, in addition to any retiring allowance in respect of that office, to an annual retiring allowance for the rest of his life computed as provided in section 72 of the Superannuation Act 1947 by reference to the period of his contributory service as a Magistrate before the date of his appointment as Deputy Judge of the Court of Arbitration as if the salary received by him immediately before that appointment had been at the rate of 1,250 pounds a year, and as if that period of contributory service had immediately preceded the date of his actual retirement.

    (6) For the purposes of subsections (7) and (8) of section 72 of the Superannuation Act 1947, the contributor shall be deemed to continue in office as a Magistrate so long as he continues in office as a Deputy Judge or a Judge of the Court of Arbitration.

59 Contracts of infants, being wives of persons receiving assistance under Part 1 of Rehabilitation Act 1941
  • [Repealed]

    Section 59: repealed, on 1 January 1970, by section 19(1) of the Minors' Contracts Act 1969 (1969 No 41).


Contents

  • 1General

  • 2Status of reprints

  • 3How reprints are prepared

  • 4Changes made under section 17C of the Acts and Regulations Publication Act 1989

  • 5List of amendments incorporated in this reprint (most recent first)


Notes
1 General
  • This is a reprint of the Finance Act (No 2) 1948. The reprint incorporates all the amendments to the Act as at 1 July 2013, as specified in the list of amendments at the end of these notes.

    Relevant provisions of any amending enactments that contain transitional, savings, or application provisions that cannot be compiled in the reprint are also included, after the principal enactment, in chronological order. For more information, see http://www.pco.parliament.govt.nz/reprints/ .

2 Status of reprints
  • Under section 16D of the Acts and Regulations Publication Act 1989, reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by the amendments to that enactment. This presumption applies even though editorial changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in the reprint.

    This presumption may be rebutted by producing the official volumes of statutes or statutory regulations in which the principal enactment and its amendments are contained.

3 How reprints are prepared
  • A number of editorial conventions are followed in the preparation of reprints. For example, the enacting words are not included in Acts, and provisions that are repealed or revoked are omitted. For a detailed list of the editorial conventions, see http://www.pco.parliament.govt.nz/editorial-conventions/ or Part 8 of the Tables of New Zealand Acts and Ordinances and Statutory Regulations and Deemed Regulations in Force.

4 Changes made under section 17C of the Acts and Regulations Publication Act 1989
  • Section 17C of the Acts and Regulations Publication Act 1989 authorises the making of editorial changes in a reprint as set out in sections 17D and 17E of that Act so that, to the extent permitted, the format and style of the reprinted enactment is consistent with current legislative drafting practice. Changes that would alter the effect of the legislation are not permitted.

    A new format of legislation was introduced on 1 January 2000. Changes to legislative drafting style have also been made since 1997, and are ongoing. To the extent permitted by section 17C of the Acts and Regulations Publication Act 1989, all legislation reprinted after 1 January 2000 is in the new format for legislation and reflects current drafting practice at the time of the reprint.

    In outline, the editorial changes made in reprints under the authority of section 17C of the Acts and Regulations Publication Act 1989 are set out below, and they have been applied, where relevant, in the preparation of this reprint:

    • omission of unnecessary referential words (such as of this section and of this Act)

    • typeface and type size (Times Roman, generally in 11.5 point)

    • layout of provisions, including:

      • indentation

      • position of section headings (eg, the number and heading now appear above the section)

    • format of definitions (eg, the defined term now appears in bold type, without quotation marks)

    • format of dates (eg, a date formerly expressed as the 1st day of January 1999 is now expressed as 1 January 1999)

    • position of the date of assent (it now appears on the front page of each Act)

    • punctuation (eg, colons are not used after definitions)

    • Parts numbered with roman numerals are replaced with arabic numerals, and all cross-references are changed accordingly

    • case and appearance of letters and words, including:

      • format of headings (eg, headings where each word formerly appeared with an initial capital letter followed by small capital letters are amended so that the heading appears in bold, with only the first word (and any proper nouns) appearing with an initial capital letter)

      • small capital letters in section and subsection references are now capital letters

    • schedules are renumbered (eg, Schedule 1 replaces First Schedule), and all cross-references are changed accordingly

    • running heads (the information that appears at the top of each page)

    • format of two-column schedules of consequential amendments, and schedules of repeals (eg, they are rearranged into alphabetical order, rather than chronological).

5 List of amendments incorporated in this reprint (most recent first)
  • Criminal Procedure Act 2011 (2011 No 81): section 413

    Local Government Act 2002 (2002 No 84): section 262

    National Provident Fund Restructuring Act 1990 (1990 No 126): section 79(b)

    Earthquake and War Damage Amendment Act 1983 (1983 No 140): section 4(2)(a)

    Trustee Banks Act 1983 (1983 No 116): section 53(1)

    Finance Act (No 2) 1981 (1981 No 110): section 2(3)(a)

    District Courts Amendment Act 1979 (1979 No 125): section 18(2)

    Electric Power Boards Amendment Act 1979 (1979 No 60): section 13(2)

    Public Finance Act 1977 (1977 No 65): section 163(1)

    Minors' Contracts Act 1969 (1969 No 41): section 19(1)

    State Advances Corporation Act 1965 (1965 No 47): section 45(1)

    Social Security Act 1964 (1964 No 136): section 135(1)

    Victoria University of Wellington Act 1961 (1961 No 51): section 55(1)

    Local Authorities Loans Act 1956 (1956 No 63): section 135(1)

    Land and Income Tax Act 1954 (1954 No 67): section 246(1)

    War Pensions Act 1954 (1954 No 54): section 97(1)

    Finance Act (No 2) 1953 (1953 No 115): section 7(5)

    Government Life Insurance Act 1953 (1953 No 58): section 41(1)

    National Provident Fund Act 1950 (1950 No 55): section 80(1)

    Government Railways Act 1949 (1949 No 40): section 121(1)