(1) This Act may be cited as the Finance Act 1991.
(2) Except as provided in subsection (3), this Act shall come into force on the day on which it receives the Royal assent.
(3) Sections 2 to 6, 10 to 13, 15 to 19, and 21 to 26 shall come into force on a date to be appointed by the Governor-General by Order in Council, and 1 or more Orders in Council may be made bringing different provisions into force on different dates.
(4) A date may be appointed pursuant to subsection (3) for bringing section 5 and section 6 into force only if the Governor-General is satisfied, at the time of the making of the Order in Council, that at least 50% of the ordinary shares in Forestry Corporation of New Zealand Limited are no longer held by Ministers of the Crown on behalf of the Crown.
(6) A date may be appointed pursuant to subsection (3) for bringing section 11 and section 12 into force only if the Governor-General is satisfied, at the time of the making of the Order in Council, that at least 50% of the ordinary shares in Government Supply Brokerage Corporation (N.Z.) Limited are no longer held by Ministers of the Crown on behalf of the Crown.
(7) A date may be appointed pursuant to subsection (3) for bringing section 13 into force only if the Governor-General is satisfied, at the time of the making of the Order in Council, that none of the ordinary shares in the capital of Government Supply Brokerage Corporation (N.Z.) Limited is held by Ministers of the Crown on behalf of the Crown.
(8) A date may be appointed pursuant to subsection (3) for bringing section 18 and section 19 into force only if the Governor-General is satisfied, at the time of the making of the Order in Council, that at least 50% of the ordinary shares in the capital of National Provident Management Company Limited are no longer held by Ministers of the Crown on behalf of the Crown.
(10) A date may be appointed pursuant to subsection (3) for bringing section 24 and section 25 into force only if the Governor-General is satisfied, at the time of the making of the Order in Council, that at least 50% of the ordinary shares in Timberlands West Coast Limited are no longer held by Ministers of the Crown on behalf of the Crown.
(11) A date may be appointed pursuant to subsection (3) for bringing section 26 into force only if the Governor-General is satisfied, at the time of the making of the Order in Council, that none of the ordinary shares in the capital of Timberlands West Coast Limited is held by Ministers of the Crown on behalf of the Crown.
Section 1(3): sections 15, 17(3), (4), and (5) brought into force, on 10 December 1991, by clause 2(2) of the Finance Act Commencement Order 1991 (SR 1991/267).
Section 1(3): sections 2, 3, 21, and 22 brought into force, on 13 December 1991, by clause 2(1) of the Finance Act Commencement Order 1991 (SR 1991/267).
Section 1(3): section 10(3), (4), and (5) brought into force, on 22 January 1992, by the Finance Act Commencement Order 1992 (SR 1992/1).
Section 1(3): sections 10(1), (2), (6), 11, 12, and 13 brought into force, on 17 March 1992, by the Finance Act Commencement Order (No 2) 1992 (SR 1992/20).
Section 1(3): sections 16, 17(1), (2), 18, 19, and 20 brought into force, on 17 April 1992, by the Finance Act Commencement Order (No 3) 1992 (SR 1992/79).
Section 1(3): section 4 brought into force, on 21 August 1996, by the Finance Act Commencement Order 1996 (SR 1996/225).
Section 1(3): sections 5, 6, and 7 brought into force, on 1 October 1996, by the Finance Act Commencement Order (No 2) 1996 (SR 1996/290).
Section 1(3): section 23 brought into force, on 1 May 2011, by the Finance Act 1991 Commencement Order 2011 (SR 2011/102).
Section 1(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 1(5): repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 1(9): repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).