Stamp and Cheque Duties Amendment Act 1981

Stamp and Cheque Duties Amendment Act 1981

Public Act1981 No 7
Date of assent10 July 1981

Note

This Act is administered in the Inland Revenue Department.


Contents


BE IT ENACTED by the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows:

1 Short Title, commencement, and application
  • (1) This Act may be cited as the Stamp and Cheque Duties Amendment Act 1981, and shall be read together with and deemed part of the Stamp and Cheque Duties Act 1971 (hereinafter referred to as the principal Act).

    (2) This Act shall come into force on the 10th day of July 1981.

    (3) The provisions of this Act relating to stamp duty shall apply in respect of every instrument executed on or after the date of the commencement of this Act; but—

    • (a) Where more than one instrument of conveyance is executed in respect of the same transaction; and

    • (b) Where at least one of those instruments is executed before the commencement of this Act—

    the provisions of the principal Act relating to conveyance duty shall apply in respect of those instruments of conveyance as if this Act had not been passed.

    (4) The provisions of this Act relating to credit card transaction duty shall apply in respect of every liable transaction entered into on or after the date of the commencement of this Act.

2 Increase in rates of conveyance duty
  • (1) This subsection inserted section 15(2A) of the principal Act.

    (2) [Repealed]

    Subsection (2) was repealed, as from 17 March 1988, by section 7(2) Stamp and Cheque Duties Amendment Act (No 2) 1988 (1988 No 16).

3
  • [Repealed]

    Section 3 was repealed, as from 17 March 1988, by section 7(2) Stamp and Cheque Duties Amendment Act (No 2) 1988 (1988 No 16).

4
  • [Repealed]

    Section 4 was repealed, as from 17 March 1988, by section 7(2) Stamp and Cheque Duties Amendment Act (No 2) 1988 (1988 No 16).

5
  • [Repealed]

    Section 5 was repealed, as from 17 March 1988, by section 7(2) Stamp and Cheque Duties Amendment Act (No 2) 1988 (1988 No 16).

6
  • [Repealed]

    Section 6 was repealed, as from 17 March 1988, by section 7(2) Stamp and Cheque Duties Amendment Act (No 2) 1988 (1988 No 16).

7