New Zealand Legislation: Acts

2 Interpretation

• (1) In this Act, unless the context otherwise requires,—

  child means a person under the age of 18 years who is not married or in a civil union or a de facto relationship

  Child: this definition was inserted, as from 1 July 1994, by section 2(1) Rates Rebate Amendment Act 1994 (1994 No 58).

  child: this definition was substituted, as from 1 July 2006, by section 5(1) Relationships (Statutory References) Act 2005 (2005 No 3).

  dependant, in relation to any ratepayer, means—

  • (a) a child who, at the commencement of the rating year in respect of which an application for a rebate under this Act is made, is a child who ordinarily resides on the property in respect of which the rates are payable and is a child—

    • (i) whose care is primarily the responsibility of the ratepayer or his or her spouse or partner; and

    • (ii) who is being maintained as a member of the ratepayer's family; and

    • (iii) who is financially dependent on the ratepayer or his or her spouse or partner; and

    • (iv) who is not a person in respect of whom payments were being made under section 363 of the Children, Young Persons, and Their Families Act 1989; or

  • (b) a relative of the ratepayer (other than a child to whom paragraph (a) of this definition applies or the spouse or partner of the ratepayer) by blood, marriage, by or through a civil union or de facto relationship, or by adoption who, at the commencement of the rating year in respect of which an application for a rebate under this Act is made, ordinarily resides on the property in respect of which the rates are payable and who, at the commencement of that year, receives a social security benefit under the Social Security Act 1964

  Dependant: this definition was substituted, as from 1 July 1994, by section 2(1) Rates Rebate Amendment Act 1994 (1994 No 58).

  Dependant: this definition was amended, as from 1 July 2006, by section 5(2) Relationships (Statutory References) Act 2005 (2005 No 3) by inserting the words “or partner” after the word “spouse” wherever it appears.

  Dependant: paragraph (b) of this definition was amended, as from 1 October 1998, by section 57 Social security Amendment Act 1998 (1998 No 19), by omitting the words “Part 1 of”.

  Dependant: paragraph (b) of this definition was amended, as from 1 July 2006, by section 5(3) Relationships (Statutory References) Act 2005 (2005 No 3) by substituting the words “by or through a civil union or de facto relationship, or by adoption” for the words “or adoption”.

  income, in relation to any ratepayer and to any preceding tax year,—

  • (a) includes all money received by the ratepayer from any source for the use or advantage of the ratepayer; and

  • (b) includes all money received by the spouse or partner of the ratepayer from any source (being a spouse or partner who is ordinarily resident on the property in respect of which a rebate of rates is applied for under this Act) for the use or advantage of the spouse or partner of the ratepayer; and

  • (c) includes, in the case of a ratepayer who carries on any business as a self-employed person, the amount that would be the ratepayer's net income in the preceding tax year (within the meaning of the Income Tax Act 2007) if the only income for that year of the ratepayer was derived in carrying on that business; but

  • (d) does not include—

    • (i) any capital money received from any source:

    • (ii) any war widows' pensions or war disablement pension:

    • (iii) any pension or periodical allowance or any part thereof received by any person from the Government of any Commonwealth country (other than New Zealand) which the chief executive of the department for the time being responsible for the administration of the Social Security Act 1964 determines is analogous to a payment described in subparagraph (ii) of this paragraph:

    • (iv) any money received as a grant to meet funeral expenses:

    • (v) any money paid in respect of any military decoration and received by the recipient of such decoration:

    • (vi) any family tax credit payable under the Income Tax Act 2007:

    • (vii) aAny salary or wages of a person in receipt of a widow's, invalid's, domestic purposes, or related emergency benefit under the Social Security Act 1964 or a war veteran's pension under Part 6 of the War Pensions Act 1954 or a veteran's pension under the Social Welfare (Transitional Provisions) Act 1990, being salary or wages earned in respect of a period before the date of commencement of that benefit or pension

  local authority means a local authority within the meaning of the Local Government Act 2002

  local authority: this definition was substituted, as from 1 July 2003, by section 262 Local Government Act 2002 (2002 No 84). See sections 273 to 314 of that Act as to the savings and transitional provisions.

  partner, in relation to any ratepayer, means the civil union partner or de facto partner of the ratepayer, being a civil union partner or de facto partner who, at the commencement of the rating year in respect of which an application for a rebate under this Act is made, ordinarily resides on the property in respect of which the rates are payable

  partner: this definition was inserted, as from 1 July 2006, by section 5(4) Relationships (Statutory References) Act 2005 (2005 No 3).

  preceding tax year means the period of 12 months ending with the 31st day of March preceding the commencement of the rating year in respect of which the application is made

  Preceding income year: this definition was inserted, as from 1 July 1994, by section 2(1) Rates Rebate Amendment Act 1994 (1994 No 58).

  Preceding income year: this definition was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “tax year” for the words “income year”.

  property has the meaning given to the term rating unit by section 5A of the Rating Valuations Act 1998

  Property: this definition was inserted, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6).

  ratepayer has the meaning given to that term in section 11 of the Local Government (Rating) Act 2002

  Ratepayer: this definition was amended, as from 1 April 1974, by section 2(2) Rates Rebate Amendment Act 1974 (1974 No 29) by substituting the words “will, trust, agreement, or undertaking” for the words “will or trust”.

  Ratepayer: this definition was substituted, as from 29 June 1989, by section 208(1) Rating Powers Act 1988 (1988 No 97).

  Ratepayer: this definition was substituted, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6). See section 137(2) of that Act for the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

  rates, in relation to a residential property, means a general rate or targeted rate or uniform annual general charge that is assessed on the property, but does not include—

  • (a) [Repealed]

  • (b) the amount of a discount that is allowed under section 55(3) or section 56(4) of the Local Government (Rating) Act 2002, whether or not the discount has been allowed to the ratepayer in question; or

  • (c) the amount of a penalty added under section 57 of the Local Government (Rating) Act 2002; or

  • (d) rates for which judgment has been entered in a court

  Rates: paragraph (a) of this definition was repealed, as from 29 June 1988, by section 208(1) Rating Powers Act 1988 (1988 No 97).

  Rates: paragraphs (b), (c), and (d) of this definition were substituted, as from 29 June 1988, by section 208(1) Rating Powers Act 1988 (1988 No 97).

  Rates: this definition was substituted, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6). See section 137(2) of that Act for the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

  Rates: this definition was amended, as from 1 July 2006, by section 4(1)(a) Rates Rebate Amendment Act 2006 (2006 No 29) by inserting the words “or uniform annual general charge” after the words “targeted rate”.

  Rates: paragraph (a) of this definition was repealed, as from 1 July 2006, by section 4(1)(b) Rates Rebate Amendment Act 2006 (2006 No 29).

  rates rebate or rebate includes a refund of rates under section 6 of this Act

  rating year means a period of 12 months beginning on 1 July

  Rating year: this definition was substituted, as from 16 December 1989, by section 40(1) Local Government Reform (Transitional Provisions) Act 1990 (1990 No 27).

  rating year: this definition was substituted, as from 1 July 2003, by section 262 Local Government Act 2002 (2002 No 84). See sections 273 to 314 of that Act as to the savings and transitional provisions.

  residential property means a rating unit under the Local Government (Rating) Act 2002 that is used as the usual place of residence of the ratepayer at the commencement of the rating year in respect of which an application for a rebate under this Act is made; but does not include any unit that is also used principally for commercial or industrial or business or farming purposes

  Residential property: this definition was amended, as from 1 April 1974, by section 2(3) Rates Rebate Amendment Act 1974 (1974 No 29) by inserting the word “principally”.

  Residential property: this definition was amended, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6) by substituting the words “a rateable unit under the Local Government (Rating) Act 2002 that” for the words “rateable property that is separately rated and”.

  Residential property: this definition was amended, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6) by substituting the word “unit” for the word “property” in the last place where it occurs. See section 137(2) of that Act for the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

  Residential property: this definition was amended, as from 1 July 2006, by section 4(2) Rates Rebate Amendment Act 2006 (2006 No 29) by substituting the word “rating” for the word “rateable”.

  spouse, in relation to any ratepayer, means the wife or husband of the ratepayer, being a wife or husband who, at the commencement of the rating year in respect of which an application for a rebate under this Act is made, ordinarily resides on the property in respect of which the rates are payable

  spouse: this definition was substituted, as from 1 July 2006, by section 5(5) Relationships (Statutory References) Act 2005 (2005 No 3).

  territorial authority means a territorial authority within the meaning of the Local Government Act 2002.

  Territorial authority: this definition was substituted, as from 1 April 1980, by section 8(3) Local Government Amendment Act 1979 (1979 No 59).

  territorial authority: this definition was substituted, as from 1 July 2003, by section 262 Local Government Act 2002 (2002 No 84). See sections 273 to 314 of that Act as to the savings and transitional provisions.

  (2) For the purposes of paragraph (c) of the definition of the term income in subsection (1) of this section, any income of any person allowed by any provision of the Income Tax Act 2007 to be spread back or forward or allowed to be apportioned to a financial year earlier or later than that in which it was derived shall be included in the income of that person for the financial year in which it was derived.

  (3) For the purposes of the rating year commencing on the 1st day of July 1990, the expression “immediately preceding rating year” shall refer—

  • (a) in sections 3(1)(a)(ii) and 4 of this Act, to the period of 12 months ending on the 30th day of June 1990:

  • (b) in section 8(1)(a)(i) and (ii), to the period of 12 months ending on the 31st day of March 1990.

  Income: this definition was substituted, as from 1 July 1994, by section 2(1) Rates Rebate Amendment Act 1994 (1994 No 58).

  Section 2(1) income paragraph (b): amended, on 7 July 2010, by section 4 of the Rates Rebate Amendment Act 2010 (2010 No 81).

  Income: paragraph (c) of this definition was substituted by section 484 Taxation (Core Provisions) Act 1996 (1996 No 67) with application as from 1 April 1997.

  Section 2(1) income paragraph (c): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

  Income: paragraph (d)(iii) of this definition was amended, as from 1 October 1998, by section 11 Employment Services and Income Support (integrated Administration) Act 1998 (1998 No 96) by substituting the words “chief executive of the department for the time being responsible for the administration of the Social Security Act 1964” for the words “Director-General of Social Welfare”.

  Section 2(1) income paragraph (d)(vi): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

  Section 2(1) income paragraph (d)(vi): amended (with effect from 1 April 2007), on 19 December 2007, by section 299 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

  Income: paragraph (d)(vi) of this definition was amended, as from 1 April 1995, by section YB 1 of the Income Tax Amendment Act 1994 (1994 No 164) by substituting the words “Income Tax Act 1994” for the words “Income Tax Act 1976”. The amending provision incorrectly specified (d)(iv) as being amended.

  Income: paragraph (d)(vii) of this definition was amended, as from 1 October 1998, by section 57 Social security Amendment Act 1998 (1998 No 19) by omitting the words “Part 1 of”.

  Income: paragraph (d)(vii) of this definition was amended, as from 15 April 2003, by section 12(1) War Pensions Amendment Act 2003 (2003 No 18) by inserting the words “or a war veteran's pension under Part 6 of the War Pensions Act 1954” after the words “the Social Security Act 1964”.

  Income: this definition was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “Income Tax Act 2004” for the words “Income Tax Act 1994” wherever they appear.

  Income: this definition was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “tax year” for the words “income year” wherever they appear wherever it appears.

  Income: this definition was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by omitting the word “gross”.

  Section 2(2): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

  Subsection (2) was amended, as from 1 April 1995, by section YB 1 of the Income Tax Amendment Act 1994 (1994 No 164) by substituting the words “Income Tax Act 1994” for the words “Income Tax Act 1976”. The Income Tax Act 1976 was earlier substituted for the repealed Land and Income Tax Act 1954, as from 1 April 1977, by section 436(1) Income Tax Act 1976 (1976 No 65).

  Subsection (2) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “Income Tax Act 2004” for the words “Income Tax Act 1994”.

  Subsection (3) was substituted, as from 16 December 1989, by section 40(2) Local Government Reform (Transitional Provisions) Act 1990 (1990 No 27).