Estate and Gift Duties Amendment Act 1986

Estate and Gift Duties Amendment Act 1986

Public Act1986 No 14
Date of assent6 June 1986

Note

This Act is administered in the Inland Revenue Department.


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 and commencement
  • (1) This Act may be cited as the Estate and Gift Duties Amendment Act 1986, and shall be read together with and deemed part of the Estate and Gift Duties Act 1968 (hereinafter referred to as the principal Act).

    (2) This Act shall come into force on the 1st day of July 1986 and apply to offences committed on or after that date.

    (3) Any proceedings commenced (whether before or after the commencement of this Act) for an offence committed before the commencement of this Act shall be heard and determined as if this Act had not been enacted.

2 Offences
  • (1) This subsection amended section 95 of the principal Act.

    (2) This subsection amended section 95 of the principal Act.

    (3) This subsection amended section 95 of the principal Act.

    (4) The Estate and Gift Duties Amendment Act 1977 is hereby consequentially amended by repealing section 7(1).