Reprint as at 6 October 2009
| Public Act | 1971 No 51 |
| Date of assent | 19 November 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 in the Inland Revenue Department.
3 Meaning of the term instrument [Repealed]
5 Meaning of the term executed [Repealed]
6 [Repealed]
8 Meaning of the term lease [Repealed]
10 Stamp duty payable [Repealed]
11 No stamp duty payable on certain instruments [Repealed]
15 Conveyance duty [Repealed]
16 Conveyance by direction of intermediary [Repealed]
18 No conveyance duty payable on certain surrenders of leases and conveyances to charities [Repealed]
20 No conveyance duty payable on more than one agreement in respect of the same transaction [Repealed]
21 No conveyance duty on agreement to convey if the instrument of conveyance executed pursuant to it is duly stamped [Repealed]
22A [Repealed]
22B No conveyance duty payable on instrument of conveyance executed in respect of first farm [Repealed]
22C [Repealed]
24A [Repealed]
26 Lease duty [Repealed]
28 [Repealed]
31 No lease duty payable on more than one agreement to lease in respect of the same transaction [Repealed]
32 No lease duty payable on agreement to lease if the lease executed pursuant to it is duly stamped [Repealed]
36 [Repealed]
37 [Repealed]
38 [Repealed]
39 [Repealed]
42 Valuation of land [Repealed]
43 Objections to special valuations of land [Repealed]
44 Valuing shares [Repealed]
45 Valuing property subject to a mortgage [Repealed]
46 Apportionment of value [Repealed]
47 Valuation of consideration [Repealed]
48 Valuation by Commissioner [Repealed]
49 Presentation for stamping [Repealed]
50 Time for presentation [Repealed]
51 [Repealed]
51A [Repealed]
54 Determination of liability for stamp duty [Repealed]
55 Notice of assessment [Repealed]
56 Assessment conclusive [Repealed]
57 Penalty for late presentation [Repealed]
58 Due date for payment of stamp duty [Repealed]
60 Remission of penalties [Repealed]
63 Payment of penalty denoted by impressed stamp [Repealed]
64 Use of prescribed stamp on certain instruments [Repealed]
65 Stamp duty constitutes a debt to the Crown [Repealed]
66 Persons liable for stamp duty [Repealed]
67 Refund of duty on revaluation of consideration in accordance with the outcome of a contingency [Repealed]
68 Refund of duty or penalty on application [Repealed]
69 Unstamped instruments inadmissible in evidence [Repealed]
71 Refunds payable out of Consolidated Account [Repealed]
72 Objections to assessments [Repealed]
74 Stating case for High Court [Repealed]
74A Test case procedure [Repealed]
75 Removal of case into Court of Appeal [Repealed]
86A Interpretation [Repealed]
86B Credit card transaction duty payable [Repealed]
86C Rate of credit card transaction duty [Repealed]
86D Payment of credit card transaction duty [Repealed]
86M Relief in cases of serious hardship [Repealed]
86N Offence to give false information [Repealed]
87 Time for laying informations [Repealed]
89 Offence to give false information [Repealed]
90 Offence to issue certain shares unless pursuant to duly stamped instrument of nomination [Repealed]
91 Offence to execute instrument of conveyance of shares unless transferee's name entered in instrument [Repealed]
92 [Repealed]
96 [Repealed]
97 [Repealed]
99 Duty paid under repealed Act [Repealed]
Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009
An Act to consolidate and amend the law relating to stamp duties
BE IT ENACTED by the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows: