Canterbury Earthquake (Inland Revenue Acts) Order 2011

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Reprint
as at 1 April 2012

Coat of Arms of New Zealand

Canterbury Earthquake (Inland Revenue Acts) Order 2011

(SR 2011/80)

Anand Satyanand, Governor-General

Order in Council

At Wellington this 28th day of March 2011

Present:
His Excellency the Governor-General in Council

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 order is administered by the Inland Revenue Department.

Pursuant to section 6 of the Canterbury Earthquake Response and Recovery Act 2010, His Excellency the Governor-General makes the following order acting—

  • (a) on the advice and with the consent of the Executive Council; and

  • (b) on the recommendation of the relevant Minister made in accordance with section 6(2) of that Act.

Order

1 Title

  • This order is the Canterbury Earthquake (Inland Revenue Acts) Order 2011.

2 Commencement

  • This order is deemed to have come into force on 4 September 2010.

3 Expiry

  • This order expires on the close of 1 October 2012.

    Clause 3: amended, on 1 April 2012, by clause 4 of the Canterbury Earthquake (Inland Revenue Acts) Amendment Order 2012 (SR 2012/35).

4 Interpretation

  • In this order, unless the context otherwise requires,—

    Canterbury earthquakes has the same meaning as in section 4(1) of the Canterbury Earthquake Recovery Act 2011

    Commissioner has the same meaning as in section 3(1) of the Tax Administration Act 1994

    extended time limit means a time limit that, in accordance with a decision of the Commissioner under clause 5, applies to a person in place of an initial time limit

    initial time limit means a time limit that is extended by the Commissioner under clause 5

    Inland Revenue Acts has the same meaning as in section 3(1) of the Tax Administration Act 1994

    time limit means a date, time limit, or period of time that is specified in—

    • (a) an Inland Revenue Act; or

    • (b) a regulation made under an Inland Revenue Act.

    Clause 4 Canterbury earthquakes: replaced, on 1 April 2012, by clause 5 of the Canterbury Earthquake (Inland Revenue Acts) Amendment Order 2012 (SR 2012/35).

5 Commissioner may extend time limits and impose conditions

  • (1) The Commissioner may extend a time limit that applies to a person (including the Commissioner), a group of persons, or a class of persons if—

    • (a) the Commissioner considers that the person, group, or class is, or has been, unable to comply with that time limit as a result of the Canterbury earthquakes; and

    • (b) the Commissioner considers that it is fair and equitable in the circumstances to extend that time limit.

    (2) If the Commissioner extends a time limit under subclause (1),—

    • (a) the Commissioner may also extend any other time limit that relates to the initial time limit (including those that apply to the Commissioner) if the Commissioner considers that that is a necessary or desirable consequence of extending the initial time limit; but

    • (b) except as set out in paragraph (a), any other time limit that relates to the initial time limit is not affected by extending the initial time limit.

    (3) The Commissioner may impose conditions on an extended time limit if the Commissioner considers that that is necessary or appropriate in the circumstances.

    (4) Any decision or action taken under this clause in relation to a group of persons or a class of persons applies to each person in the group or class individually and independently, and clauses 7 to 9 must be interpreted accordingly.

    Clause 5(1)(a): amended, on 1 April 2012, by clause 6 of the Canterbury Earthquake (Inland Revenue Acts) Amendment Order 2012 (SR 2012/35).

6 Application of clause 5

  • (1) The powers in clause 5 apply to any time limit that falls or ends on or after 4 September 2010 and on or before 1 October 2012.

    (2) The Commissioner may exercise the powers in clause 5 in relation to a time limit that has already passed.

    (3) Subclause (1) overrides subclause (2).

    Clause 6(1): amended, on 1 April 2012, by clause 7 of the Canterbury Earthquake (Inland Revenue Acts) Amendment Order 2012 (SR 2012/35).

7 No liability for failing to comply with initial time limit if extended time limit complied with

  • If a person complies with an extended time limit, the provisions of the Inland Revenue Acts and the regulations made under those Acts that (but for the extended time limit) would have applied to the person for failing to comply with the initial time limit do not apply to the person.

8 Consequences of failing to comply with extended time limit same as for initial time limit

  • (1) If a person fails to comply with an extended time limit, the provisions of the Inland Revenue Acts and the regulations made under those Acts that (but for the extended time limit) would have applied to the person for failing to comply with the initial time limit apply to the person.

    (2) However, those provisions apply with effect from the extended time limit instead of the initial time limit.

9 Revocation of extended time limit in certain circumstances

  • (1) An extended time limit is revoked if the person to whom that time limit applies (person A)—

    • (a) fails to comply with a condition imposed on that time limit; or

    • (b) wilfully or negligently gives any false information, or misleads or attempts to mislead the Commissioner or any other officer, in relation to any matter or thing that affects the Commissioner's decision to extend the initial time limit.

    (2) If an extended time limit is revoked,—

    • (a) clause 7 does not apply to person A; and

    • (b) the provisions of the Inland Revenue Acts and the regulations made under those Acts that (but for the extended time limit) would have applied to person A for failing to comply with the initial time limit apply to person A with effect from the initial time limit.

10 Clauses 5 to 9 apply despite anything to contrary

  • Clauses 5 to 9 apply despite anything to the contrary in the Inland Revenue Acts or in any other enactment.

Rebecca Kitteridge,
Clerk of the Executive Council.

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

Date of notification in Gazette: 31 March 2011.

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 Canterbury Earthquake (Inland Revenue Acts) Order 2011. The reprint incorporates all the amendments to the order as at 1 April 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)