Estate and Gift Duties Amendment Act 2005

Estate and Gift Duties Amendment Act 2005

Public Act2005 No 8
Date of assent24 March 2005

The Parliament of New Zealand enacts as follows:

1 Title
2 Commencement
  • (1) Except as provided in subsection (2), this Act comes into force on 26 April 2005.

    (2) Section 3(2) comes into force on 1 April 2007.

3 Amendments to principal Act in Schedule
  • (1) The principal Act is amended in the manner set out in Part 1 of the Schedule.

    (2) The principal Act is amended in the manner set out in Part 2 of the Schedule.


Schedule
Amendments to principal Act

s 3

1
Amendments to come into force on 26 April 2005

Section 2

In subsection (3)(b)

  • (a) replace marriage with marriage or civil union:

  • (b) replace married to the other or to with in a marriage or civil union with the other or with.

Section 65

In subsection (2)(a), replace marriage with marriage or civil union.

In subsection (2)(b), replace marriage with marriage or civil union.

Section 68D

In subsection (1)(b), replace marriage with marriage or civil union,.

In subsection (3)(a), replace marriage with marriage or civil union,.

Section 72

After wife, husband, insert civil union partner,.

Section 74

In paragraph (a), insert , civil union partner, after spouse.

In paragraph (b), insert or civil union partner after spouse.

Section 75

In subsection (1)(b)(ii), insert or civil union partner after spouse.

In subsection (1)(b)(iii), insert or civil union partner after spouse.

In subsection (1)(c)

  • (a) in the words before subparagraph (i), insert or the surviving civil union partner after widower:

  • (b) in subparagraph (ii)

    • (i) insert or the surviving civil union partner after widower in both places that it occurs:

    • (ii) insert or civil union partner after spouse:

  • (c) in subparagraph (iii)

    • (i) insert or surviving civil union partner after widower:

    • (ii) insert or civil union partner after spouse.

Section 75A

In subsection (1), after the definition of agreement, insert the following:

child of the civil union has the meaning given to it by section 2 of the Property (Relationships) Act 1976.

In subsection (5)

  • (a) insert , civil union partner after spouse in both places that it occurs:

  • (b) replace de facto relationship by civil union or de facto relationship.

2
Amendments to come into force on 1 April 2007

Section 2

In subsection (3)(b), replace or civil union, in both places that it occurs, with , civil union or de facto relationship.

Section 65

In subsection (2)(a), replace marriage or civil union with marriage; civil union or de facto relationship.

In subsection (2)(b), replace marriage or civil union with marriage, civil union or de facto relationship.

Section 68D

In subsection (1)(b), replace marriage or civil union with marriage, civil union or de facto relationship.

In subsection (3)(a), replace marriage or civil union with marriage, civil union or de facto relationship.

Section 72

Insert de facto partner, after civil union partner,.

Section 74

In paragraph (a), insert de facto partner, after civil union partner,.

In paragraph (b), replace or civil union partner with , civil union partner or de facto partner.

Section 75

In subsection (1)(b)(ii), replace or civil union partner with , civil union partner or de facto partner.

In subsection (1)(b)(iii), replace or civil union partner with , civil union partner or de facto partner.

In subsection (1)(c)

  • (a) in the words before subparagraph (i), insert or de facto partner after civil union partner:

  • (b) in subparagraph (ii), insert or de facto partner after civil union partner in both places that it occurs:

  • (c) in subparagraph (iii), insert or de facto partner after civil union partner.


Legislative history

10 March 2005Divided from Relationships (Statutory References) Bill (Bill 151-2) as Bill 151-3E
15 March 2005Third reading