Tax Administration Amendment Act 2011

Reprint
as at 13 February 2012

Coat of Arms of New Zealand

Tax Administration Amendment Act 2011

Public Act2011 No 49
Date of assent22 July 2011
Commencementsee section 2

Note

Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.

A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint.

This Act is administered by the Inland Revenue Department.


The Parliament of New Zealand enacts as follows:

1  Title
  • This Act is the Tax Administration Amendment Act 2011.

2  Commencement
  • (1) This Act (except section 4(7)) comes into force on the day after the date on which it receives the Royal assent.

    (2) Section 4(7) comes into force on the earlier of—

    • (a) a date appointed by the Governor-General by Order in Council; and

    • (b) the expiry of the period of 15 months that starts on the date on which this Act receives the Royal assent.

    Section 2(2)(a): section 4(7) brought into force, on 13 February 2012, by the Tax Administration Amendment Act 2011 Commencement Order 2011 (SR 2011/395).

3  Principal Act amended
4  Disclosure of certain information in relation to fines defaulters
  • (1) Section 85A(1) is amended by omitting Department for Courts in each place where it appears and substituting in each case Ministry of Justice.

    (2) Section 85A(2) is amended—

    • (a) by omitting Department for Courts and substituting Ministry of Justice; and

    • (b) by omitting that Department and substituting that Ministry.

    (3) Section 85A(3) is amended by omitting Department for Courts and substituting Ministry of Justice.

    (4) Section 85A is amended by repealing subsection (4) and substituting the following subsections:

    • (4) If the Commissioner has information relating to the fines defaulter, the Commissioner may supply to an authorised officer of the Ministry of Justice all or any of the following information that is held by the Commissioner in relation to the fines defaulter:

      • (a) the last known address of the fines defaulter; and

      • (b) the last known telephone number of the fines defaulter; and

      • (c) the name of the last known employer of the fines defaulter; and

      • (d) the address of the last known employer of the fines defaulter; and

      • (e) the telephone number of the last known employer of the fines defaulter.

    • (4A) For each item of information to be supplied under subsection (4), the Commissioner must include the date when the information was most recently updated.

    (5) The definition of authorised officer in section 85A(6) is amended—

    • (a) by omitting Department for Courts and substituting Ministry of Justice; and

    • (b) by omitting that Department and substituting that Ministry.

    (6) The definition of chief executive in section 85A(6) is amended by omitting Department for Courts and substituting Ministry of Justice.

    (7) Section 85A(6) is amended by repealing the definition of fines defaulter and substituting the following definition:

    fines defaulter means any person who is in default in the payment of—

    • (a) a fine within the meaning of section 79 of the Summary Proceedings Act 1957:

    • (b) a fine to which section 19 of the Crimes Act 1961 applies:

    • (c) a fine to which section 43 or 45 of the Misuse of Drugs Amendment Act 1978 applies:

    • (d) a fine to which section 28I of the District Courts Act 1947 applies:

    • (e) any amount payable under section 138A(1) of the Sentencing Act 2002.


Contents

  • 1General

  • 2Status of reprints

  • 3How reprints are prepared

  • 4Changes made under section 17C of the Acts and Regulations Publication Act 1989

  • 5List of amendments incorporated in this reprint (most recent first)


Notes
1 General
  • This is a reprint of the Tax Administration Amendment Act 2011. The reprint incorporates all the amendments to the Act as at 13 February 2012, as specified in the list of amendments at the end of these notes.

    Relevant provisions of any amending enactments that contain transitional, savings, or application provisions that cannot be compiled in the reprint are also included, after the principal enactment, in chronological order. For more information, see http://www.pco.parliament.govt.nz/reprints/ .

2 Status of reprints
  • Under section 16D of the Acts and Regulations Publication Act 1989, reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by the amendments to that enactment. This presumption applies even though editorial changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in the reprint.

    This presumption may be rebutted by producing the official volumes of statutes or statutory regulations in which the principal enactment and its amendments are contained.

3 How reprints are prepared
  • A number of editorial conventions are followed in the preparation of reprints. For example, the enacting words are not included in Acts, and provisions that are repealed or revoked are omitted. For a detailed list of the editorial conventions, see http://www.pco.parliament.govt.nz/editorial-conventions/ or Part 8 of the Tables of New Zealand Acts and Ordinances and Statutory Regulations and Deemed Regulations in Force.

4 Changes made under section 17C of the Acts and Regulations Publication Act 1989
  • Section 17C of the Acts and Regulations Publication Act 1989 authorises the making of editorial changes in a reprint as set out in sections 17D and 17E of that Act so that, to the extent permitted, the format and style of the reprinted enactment is consistent with current legislative drafting practice. Changes that would alter the effect of the legislation are not permitted.

    A new format of legislation was introduced on 1 January 2000. Changes to legislative drafting style have also been made since 1997, and are ongoing. To the extent permitted by section 17C of the Acts and Regulations Publication Act 1989, all legislation reprinted after 1 January 2000 is in the new format for legislation and reflects current drafting practice at the time of the reprint.

    In outline, the editorial changes made in reprints under the authority of section 17C of the Acts and Regulations Publication Act 1989 are set out below, and they have been applied, where relevant, in the preparation of this reprint:

    • omission of unnecessary referential words (such as of this section and of this Act)

    • typeface and type size (Times Roman, generally in 11.5 point)

    • layout of provisions, including:

      • indentation

      • position of section headings (eg, the number and heading now appear above the section)

    • format of definitions (eg, the defined term now appears in bold type, without quotation marks)

    • format of dates (eg, a date formerly expressed as the 1st day of January 1999 is now expressed as 1 January 1999)

    • position of the date of assent (it now appears on the front page of each Act)

    • punctuation (eg, colons are not used after definitions)

    • Parts numbered with roman numerals are replaced with arabic numerals, and all cross-references are changed accordingly

    • case and appearance of letters and words, including:

      • format of headings (eg, headings where each word formerly appeared with an initial capital letter followed by small capital letters are amended so that the heading appears in bold, with only the first word (and any proper nouns) appearing with an initial capital letter)

      • small capital letters in section and subsection references are now capital letters

    • schedules are renumbered (eg, Schedule 1 replaces First Schedule), and all cross-references are changed accordingly

    • running heads (the information that appears at the top of each page)

    • format of two-column schedules of consequential amendments, and schedules of repeals (eg, they are rearranged into alphabetical order, rather than chronological).

5 List of amendments incorporated in this reprint (most recent first)