This Act is administered in the Inland Revenue Department
1 Short Title and commencement
2 Disclosure of address information in relation to debtors
An Act to amend the Tax Administration Act 1994
BE IT ENACTED by the Parliament of New Zealand as follows:
(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”).
“the principal Act”
(2) This Act comes into force on the day after the date on which it receives the Royal assent.
(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.