Taxation (Business Taxation and Remedial Matters) Act Commencement Order 2008

2008/242

Crest

Taxation (Business Taxation and Remedial Matters) Act Commencement Order 2008

Anand Satyanand, Governor-General

Order in Council

At Wellington this 4th day of August 2008

Present:
His Excellency the Governor-General in Council

Pursuant to section 2(22) of the Taxation (Business Taxation and Remedial Matters) Act 2007, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council, makes the following order.

Order

1 Title
  • This order is the Taxation (Business Taxation and Remedial Matters) Act Commencement Order 2008.

2 Commencement of sections 220(1), 293, 297, and 298 of Taxation (Business Taxation and Remedial Matters) Act 2007
  • Sections 220(1), 293, 297, and 298 of the Taxation (Business Taxation and Remedial Matters) Act 2007 come into force on 8 August 2008.

Michael Webster,
for Clerk of the Executive Council.

Explanatory note

This note is not part of the order, but is intended to indicate its general effect.

This order brings the following provisions of the Taxation (Business Taxation and Remedial Matters) Act 2007 into force on 8 August 2008 (rather than 1 April 2009, which is the commencement date that would have applied if this commencement order had not been made):

  • section 220(1) (which inserts new section 81(4)(fc) into the Tax Administration Act 1994 and relates to the communication of information to the New Zealand Customs Service concerning persons who are liable to pay financial support under the Child Support Act 1991):

  • section 293 (which inserts new sections 280J, 280K, and 280L into the Customs and Excise Act 1996 and relates to disclosure of, and access to, arrival and departure information for the purposes of the Child Support Act 1991):

  • sections 297 and 298 (which amend certain information-matching provisions in the Privacy Act 1993 as a consequence of the amendments referred to above).


Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notification in Gazette: 7 August 2008.

This order is administered by the Inland Revenue Department.