Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013

  • This version was replaced on 20 July 2018 to make corrections to sections 30, 33(1), 39, 41(2), 49, 65(2), and 131(1) under section 25(1)(k) of the Legislation Act 2012.
122 Section 9 amended (Time of supply)

Replace section 9(2)(e) with:

(e)

if the supply is made under section 5(10),—

(i)

for an amount of money paid by a person to participate in gambling (including a New Zealand lottery), on the date on which the first drawing or determination of a result commences, but this subparagraph does not apply to an instant game that is a New Zealand lottery or gambling played by means of a gaming machine as defined in section 4(1) of the Gambling Act 2003:

(ii)

for an amount of money paid by a person to participate in a prize competition on the date on which the first drawing or determination of the prize competition commences: