Finance Act 1989

  • repealed
  • Finance Act 1989: repealed, on 3 June 2017, by section 3(1) of the Statutes Repeal Act 2017 (2017 No 23).

Reprint as at 3 June 2017

Coat of Arms of New Zealand

Finance Act 1989

Public Act
 
1989 No 13
Date of assent
 
23 March 1989
Commencement
 
23 March 1989

Finance Act 1989: repealed, on 3 June 2017, by section 3(1) of the Statutes Repeal Act 2017 (2017 No 23).

Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

This Act is administered by the Treasury.

Contents

Title
1Short Title
2Application
3Unauthorised expenditure
4Statement of public accounts
5Audit Office report on public accounts
6Departmental reports for transitional quarter
[Repealed]
7This Part to be read with Income Tax Act 1976 [Repealed]
8Export-market development and tourist promotion incentive [Repealed]
9Export-market development activities incentive for self-employed taxpayers [Repealed]
10Credit of tax for imputation credit [Repealed]
11Basic rates of tax [Repealed]
12Transitional provisions in relation to provisional tax [Repealed]
13This Part to be read with Goods and Services Tax Act 1985
14Interpretation
15Imposition of goods and services tax on supply
16Value of supply of goods and services
17Imposition of goods and services tax on imports [Repealed]
18Imposition of goods and services tax on goods liable to excise duty and supplied at “in bond” prices [Repealed]
19Calculation of tax payable
20Effects of imposition or alteration of tax
21Returns to be furnished in 2 parts for taxable period in which change in rate of tax occurs
22Adjustments to tax payable following change in rate of tax for persons furnishing returns on payments basis, or receiving payments for secondhand goods
23New sections inserted in principal Act
24This Part to be read with Customs Act 1966
25Excise duty on motor vehicles
26Excise duty on petroleum products
27Sections and schedules to be read with Social Security Act 1964
28Costs incurred by Authority
29Rates of national superannuation [Repealed]
30Rates of benefits, etc, may be increased by Order in Council
31Unemployment benefits
32Rates of unemployment benefits [Repealed]
33New sections inserted
34Telephone-service-rental allowance [Repealed]
35Inserting references to training benefit
36New schedules substituted [Repealed]
37Amending Schedule 20 [Repealed]
38Amending Income Tax Act 1976 [Repealed]
39Order validated and confirmed [Repealed]
[Repealed]
[Repealed]
[Repealed]
[Repealed]
[Repealed]
Reprint notes

An Act to make provision with respect to public finance and other matters