New Zealand Legislation: Acts
Acts are laws made by Parliament
Reprint as at 1 April 2005
| Public Act | 1993 No 13 |
| Date of assent | 1 April 1993 |
| Commencement | see section 1(2) |
Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.
A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint.
This Act is administered by the Inland Revenue Department.
1 Short Title and commencement
2 This Act to be an Inland Revenue Act
3 Estate duty abolished in respect of deaths occurring on or after 17 December 1992
5 Limitation on imposition of estate duty
6 Gift duty to remain payable in case of death occurring on or after 17 December 1992
7 Custody and release of administration by Commissioner
8 Notice of payments, etc, without change of ownership to be given to Commissioner
9 Refund of estate duty, penalty, and interest paid in excess
10 Testamentary annuities charged on property [Repealed]
An Act to abolish estate duty
