New Zealand Legislation: Acts

30 Exemptions from duties and taxes

• (1) [Repealed]

  (2) [Repealed]

  (3) [Repealed]

  (4) Section 73 of the Estate and Gift Duties Act 1968 is hereby amended by adding to subsection (2) (as amended by section 34(3) of the Recreation and Sport Act 1973) the following paragraph:

  • “(j) Any gift to the Queen Elizabeth the Second National Trust for the purposes of the Queen Elizabeth the Second National Trust Act 1977.”

  (5) [Repealed]

  (6) The income of the Trust shall be exempt from income tax.

  Subsections (1) and (2) were repealed, as from 20 May 1999, by section 7 Stamp Duty Abolition Act 1999 (1999 No 61).

  Subsection (3) was repealed, as from 24 May 1999, by section 17 Estate Duty Repeal Act 1999 (1999 No 64).

  Subsection (5) was repealed, as from 31 July 1989, by section 10 Land Tax Amendment Act 1989 (1989 No 50).

  The references to the “Sport, Fitness, and Leisure Act 1987” replaced references to the “Recreation and Sport Act 1987” pursuant to section 2(5) Sport, Fitness, and Leisure Amendment Act 1992 (1992 No 18), as from 1 July 1992. The “Recreation and Sport Act 1987” replaced an earlier reference to the “Recreation and Sport Act 1973”.