In this Act, unless the context otherwise requires,—
adhesive stamp
[Repealed]
Adhesive stamp: this definition was repealed, as from 1 April 1998, by section 62(1) Postal Services Act 1998 (1998 No 2). See clause 2 Postal Services Act Commencement Order 1998 (SR 1998/49).
assessment
[Repealed]
Assessment: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
bill of exchange means a bill of exchange within the meaning of the Bills of Exchange Act 1908; and includes a promissory note within the meaning of that Act, other than a banknote
Board of Review
[Repealed]
Board of Review: this definition was repealed and replaced by a new definition of Taxation Review Authority.
Commissioner means the Commissioner of Inland Revenue as defined in the Tax Administration Act 1994
Commissioner: the former reference to the “Inland Revenue Department Act 1974”
, was substituted for the repealed “Inland Revenue Department Act 1952”
by section 49(1) Inland Revenue Department Act 1974 (1974 No 133).
Commissioner: this definition was 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”
.
consideration
[Repealed]
Consideration: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
contract note
[Repealed]
Contract note: this definition was repealed, as from 17 March 1988, by section 7 Stamp and Cheque Duties Amendment Act (No 2) 1988 (1988 No 16).
conveyance
[Repealed]
Conveyance: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
the Crown means Her Majesty in respect of the Government of New Zealand and its dependencies; and includes any officer of the Government acting in his official capacity; and, in relation to any deed or bill of exchange, also includes any public authority
impressed stamp
[Repealed]
Impressed stamp: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
instrument of agreement to convey
[Repealed]
Instrument of agreement to convey: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
instrument of assignment for the benefit of creditors
[Repealed]
Instrument of assignment for the benefit of creditors: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
instrument of declaration of trust
[Repealed]
Instrument of declaration of trust: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
instrument of nomination of shares
[Repealed]
Instrument of nomination of shares: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
insurance
[Repealed]
Insurance: this definition was repealed, as from 17 March 1988, by section 7 Stamp and Cheque Duties Amendment Act (No 2) 1988 (1988 No 16).
land
[Repealed]
Land: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
local authority
[Repealed]
Local authority: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
mining right
[Repealed]
Mining right: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
mortgage
[Repealed]
Mortgage: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
partnership
[Repealed]
Partnership: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
penalty
[Repealed]
Penalty: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
property
[Repealed]
Property: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
public authority
[Repealed]
Public authority: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
rent
[Repealed]
Rent: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
shares
[Repealed]
Shares: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
shares in a flat or office owning company
[Repealed]
Shares in a flat or office owning company: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
stamp duty
[Repealed]
Stamp duty: this definition was repealed, as from 20 May 1999, by section 4 Stamp Duties Abolition Act 1999 (1999 No 61).
Taxation Review Authority, or Authority, means a Taxation Review Authority constituted under the Taxation Review Authorities Act 1994
Taxation Review Authority: this definition was substituted for the definition of the term Board of Review. In this definition references to a “Taxation Review Authority”
were substituted for references to a “Board of Review”
pursuant to section 50(2) Inland Revenue Department Act 1974. That Act, being the corresponding enactment in force, has been substituted for the repealed “Inland Revenue Department Amendment Act 1960”
. This definition was amended, as from 28 September 1993, by section 2 Stamp and Cheque Duties Amendment Act 1993 (1993 No 133) by inserting the words “, or Authority”
,
Taxation Review Authority: this definition was amended, as from 1 April 1995, by section YB 1 Income Tax Act 1994 (1994 No 164) by substituting the words “Taxation Review Authorities Act 1994”
for the words “Inland Revenue Department Act 1974”
.
transferable certificate of deposit
[Repealed]
Transferable certificate of deposit: this definition was inserted, as from 21 September 1972, by section 2(2) Stamp and Cheque Duty Amendment Act 1972 (1972 No 6), and amended by notice dated 9 March 1978, Gazette 1978, p 661, and by section 2(1) Stamp and Cheque Duties Amendment Act 1978 (1978 No 125). It was repealed, as from 17 March 1988, by section 7(1) Stamp and Cheque Duties Amendment Act (No 2) 1988 (1988 No 16).