New Zealand Legislation: Acts
Acts are laws made by Parliament
(1) Subsection (2) applies if the names of 2 or more persons appear in the rating information database in respect of 1 residential property and 1 of those persons applies for a rebate under this Act.
(2) For the purposes of section 3, the income for the preceding tax year of the other persons who were ordinarily resident on the property at the commencement of the rating year in respect of which the application was made must be added to the income for the preceding tax year of the applicant.
Section 4 was amended, as from 1 July 1994, by section 4 Rates Rebate Amendment Act 1994 (1994 No 58) by substituting the words “preceding income year”
for the words “immediately preceding rating year”
and the words “preceding rating year”
. See section 2(2) Rates Rebate Amendment Act 1974 (1974 No 58) which states that any application for a rates rebate in respect of rates for the rating year commencing 1 July 1993 or any earlier year shall be dealt with as if section 2(1) and sections 3 and 4 of that Act had not been enacted.
Section 4 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.
Section 4 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.