Tax Administration Amendment Act 1997

Tax Administration Amendment Act 1997

Public Act1997 No 70
Date of assent16 September 1997

Note

This Act is administered in the Inland Revenue Department


An Act to amend the Tax Administration Act 1994

BE IT ENACTED by the Parliament of New Zealand as follows:

1 Short Title and commencement
  • (1) This Act may be cited as the Tax Administration Amendment Act 1997, and is part of the Tax Administration Act 1994 (the principal Act).

    (2) This Act comes into force on the day after the date on which it receives the Royal assent.

2 Disclosure of address information in relation to debtors
    • (a) This paragraph amended para (b) of the definition of the term debtor in s 85(6) of the principal Act.

    • (b) This paragraph inserted para (c) of the definition of the term debtor in s 85(6) of the principal Act.