Tax Administration Amendment Act 2005

Tax Administration Amendment Act 2005

Public Act2005 No 22
Date of assent24 March 2005

The Parliament of New Zealand enacts as follows:

1 Title
  • (1) This Act is the Tax Administration Amendment Act 2005.

    (2) In this Act, the Tax Administration Act 1994 is called the principal Act.

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 33A

In subsection (1)(e), replace does not have a spouse with is not living in a marriage, civil union, or de facto relationship between a man and a woman, with a person.

In subsection (1)(f), replace or the spouse of the natural person with or the person with whom the natural person lives in a marriage, civil union, or de facto relationship between a man and a woman,.

Section 46A

In subsection (3), replace make an assessment of that person's entitlement or his or her spouse's entitlement with assess the entitlement of that person, or of the person with whom that person lives in a marriage, civil union, or de facto relationship between a man and a woman,.

Section 83

In subsection (2)(e), replace and his or her spouse with and the person with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman.

In subsection (2)(f), replace and his or her spouse with and the person with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman.

In subsection (2)(g), replace and his or her spouse with and the person with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman.

In subsection (2)(h), replace and his or her spouse with and the person with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman.

Section 84

In subsection (1)(a), replace spouse (if any) with the person (if any) with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman.

In subsection (2), in the words before paragraph (a), replace spouse (if any) with the person (if any) with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman.

In subsection (2)(a), replace spouse (if any) with the person (if any) with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman.

In subsection (2)(b), replace spouse (if any) with the person (if any) with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman.

In subsection (2)(c), replace spouse (if any) with the person (if any) with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman.

In subsection (3), replace spouse (if any)

  • (a) in the first place that it occurs, with the person (if any) with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman:

  • (b) in the second place that it occurs, with person (if any).

In subsection (4), replace spouse, if any with any person with whom the qualifying person lives in a marriage, civil union, or de facto relationship between a man and a woman.

Section 173M

In subsection (5), in the definition of relative, replace marriage with marriage, civil union or de facto relationship,.

Replace subsection (6)(b) with the following:

  • (b) persons are connected by marriage, civil union or de facto relationship if one person is in a marriage, civil union or de facto relationship with the other:.

Omit subsection (7).

2
Amendments to come into force on 1 April 2007

Section 33A

In subsection (1)(e), omit between a man and a woman.

In subsection (1)(f), omit between a man and a woman.

Section 46A

In subsection (3), omit between a man and a woman.

Section 83

In subsection (2)(e), omit between a man and a woman.

In subsection (2)(f), omit between a man and a woman.

In subsection (2)(g), omit between a man and a woman.

In subsection (2)(h), omit between a man and a woman.

Section 84

In subsection (1)(a), omit between a man and a woman.

In subsection (2), in the words before paragraph (a), omit between a man and a woman.

In subsection (2)(a), omit between a man and a woman.

In subsection (2)(b), omit between a man and a woman.

In subsection (2)(c), omit between a man and a woman.

In subsection (3), omit between a man and a woman.

In subsection (4), omit between a man and a woman.


Legislative history

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