New Zealand Legislation: Acts
Acts are laws made by Parliament
(1) This Act may be cited as the Stamp and Cheque Duties Act 1971.
(2) This Act shall come into force on 1 January 1972.
(3) This Act is hereby declared to be one of the Inland Revenue Acts within the meaning of the Tax Administration Act 1994.
In subsection (3) the former reference to the “Inland Revenue Department Act 1974”
was substituted, as from 1 January 1973, for the repealed “Inland Revenue Department Act 1952”
, and words have been omitted as impliedly repealed by section 49(1) Inland Revenue Department Act 1974 (1974 No 133).
Subsection (3) was further amended, as from 1 April 1995, by section YB 1 Income Tax Act 1994 (1994 No 164) by substituting the words “Tax Administration Act 1994”
for the words “Inland Revenue Department Act 1974”
.
