Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009

2 Commencement

• (1) This Act comes into force on the day after the date on which it receives the Royal assent, except as provided in this section.

  (2) Sections 102 and 118(20) come into force on the day that the New Zealand Superannuation and Retirement Income Amendment Act 2009 comes into force.

  (3) Section 164 is treated as coming into force on 1 April 1995.

  (4) Sections 149, 150, 151, 152, 153, 155, 157, 158, 160, 161, 162(2), (5), (6), (7), (8), and (9), and 163, and schedule 2, rows 1, and 3 to 13 are treated as coming into force on 1 April 2005.

  (5) Sections 146 and 162(3) are treated as coming into force on 1 July 2007.

  (6) Section 159 and schedule 2, row 2 are treated as coming into force on 1 October 2007.

  (7) Section 154 is treated as coming into force on 19 December 2007.

  (8) Section 162(4) is treated as coming into force on 25 February 2008.

  (9) Section 156 is treated as coming into force on 4 March 2008.

  (10) Sections 4, 6, 7, 10, 11, 12, 13, 14, 15, 16, 17, 18, 20, 26, 29, 31, 40, 41, 42, 44, 45, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 80(1), 84, 85, 86, 87, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 104(1), 105, 106, 107, 110, 111, 112, 113, 116, 117, 118(2), (3), (4), (7), (8), (9), (10), (11), (12), (13), (14), (15), (16), (17), (24), (26), (27), (29), (31), (32), and (33), 121, 122(1), 123(1), 125, 126, 135, 139, and schedule 1, rows 2 to 17, 20, 22, 23, and 27 to 44 are treated as coming into force on 1 April 2008.

  (11) Sections 19, 30, 43, and schedule 1, row 21 are treated as coming into force on 1 April 2009.

  (12) Sections 23, 24, 25, 27, 28, and schedule 1, row 18 are treated as coming into force on 30 June 2009.

  (13) Sections 147 and 165 are treated as coming into force on 1 July 2009.

  (14) Sections 166 and 167 are treated as coming into force on 7 October 2009.

  (15) Sections 74, 75, and 76 come into force on 7 January 2010.

  (16) Sections 78(1), 114, 115, 118(21), and schedule 1, row 35 come into force on 1 February 2010.

  (17) Sections 8, 9, 21, 22, 39, 46, 47, 48, 49, 50, 51, 52, 83, 103, 104(2), 108, 109, 118(5), (18), (22), (23), (25), and (36), 120, 122(2), (4), (5), and (6), 123(2) and (3), 124, 130, 131, 132, 133, and 134(1), (2), (3), (4), (5), (6), and (7), and schedule 1, rows 24 to 26 come into force on 1 April 2010.

  (18) Sections 32, 33, 34, 35, 36, 37, 38, 118(6), (19), (28), and (34), and schedule 1, row 19 come into force on 1 July 2010.

  (19) Sections 77, 78(2), (3), and (5), 118(35), 119, 122(3), and schedule 1, row 37 comes into force on 1 April 2011.

  (20) Sections 73, 78(4) and (6), 79, 80(2), 81, 82, 118(30) and (40), and schedule 1, row 36 come into force on 1 April 2013.