Taxation (Tax Administration and Remedial Matters) Act 2011

235 Interpretation
  • (1) In section 2(1),—

    • (a) the definition of document is replaced by the following:

      document means a document as defined in the Tax Administration Act 1994:

    • (b) in the definition of land, 21E, 21G(5), 21H(3), is omitted:

    • (c) in the definition of principal place of residence, and in sections 5(15), 11(1)(mb), and 78F, is omitted.

    (2) Subsection (1)(b) applies to supplies made on or after 1 April 2011. However, subsection (1)(b) does not apply if a person has taken a tax position—

    • (a) for an adjustment period that ends before the date of the Royal assent of this Act:

    • (b) in relation to the use of land to which section 21E applies:

    • (c) relying on the definition of land in section 2(1) as it was before the amendment made by subsection (1)(b).

    (3) Subsection (1)(c) applies to supplies made on or after 1 April 2011. However, subsection (1)(c) does not apply if a person takes a tax position—

    • (a) in relation to a supply––

      • (i) made on or before the date of the Royal assent of this Act; and

    • (b) relying on the definition of principal place of residence in section 2(1) as it was before the amendment made by subsection (1)(c).