New Zealand Legislation: Acts
Acts are laws made by Parliament
Reprint as at 21 December 2010
| Public Act | 1971 No 34 |
| Date of assent | 29 October 1971 |
Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this eprint.
A general outline of these changes is set out in the notes at the end of this eprint, together with other explanatory material about this eprint.
This Act is administered by the Inland Revenue Department.
1 Short Title, commencement, etc
5 Board must provide returns and pay duty
6 Payment of totalisator duty by racing club [Repealed]
7 Payment of totalisator duty by the Totalisator Agency Board [Repealed]
8 Interest on unpaid totalisator duty [Repealed]
10 Return to be furnished to Commissioner
12 Interest on unpaid lottery duty [Repealed]
12A Application to instant game that is New Zealand lottery
12D Monthly returns to be furnished to Commissioner
12E Payment of gaming machine duty
12F Interest on unpaid gaming machine duty [Repealed]
12FA Power of Commissioner in respect of small amounts
12H Assessments deemed correct except in proceedings on objection
12HA Application of Parts 4A and 8A of Tax Administration Act 1994
12I Objections to assessments [Repealed]
12J Commissioner may amend assessment, or objection may be submitted to Taxation Review Authority [Repealed]
12L Deduction of duty from payments due to defaulters
12O Monthly returns to be furnished to Commissioner
12Q Interest on unpaid casino duty [Repealed]
12R Assessments, objections, and recovery of duty
Part 3
Miscellaneous provisions
13 Refund of duty or interest paid in error or in excess
14 Duty recoverable by Commissioner in his official name [Repealed]
15 Application of Part 9 of Tax Administration Act 1994
15A Application of provisions of Tax Administration Act 1994
16 Consequential amendments [Repealed]
Schedule 1
Enactments relating to totalisator duty repealed (from 1 August 1971)
Schedule 2
Enactments relating to lottery duty repealed (from 1 April 1971)
An Act to consolidate and amend the law relating to totalisator duty and lottery duty
Be it enacted by the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows:
