Tax Administration Amendment Act 2011 Commencement Order 2011

2011/395

Coat of Arms of New Zealand

Tax Administration Amendment Act 2011 Commencement Order 2011

Rt Hon Dame Sian Elias, Administrator of the Government

Order in Council

At Wellington this 31st day of October 2011

Present:
Her Excellency the Administrator of the Government in Council

Pursuant to section 2(2) of the Tax Administration Amendment Act 2011, Her Excellency the Administrator of the Government, acting on the advice and with the consent of the Executive Council, makes the following order.

Order

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

2  Commencement of section 4(7) of Tax Administration Amendment Act 2011
  • Section 4(7) of the Tax Administration Amendment Act 2011 comes into force on 13 February 2012.

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 section 4(7) of the Tax Administration Amendment Act 2011 (the Act) into force on 13 February 2012. Section 4(7) substitutes the definition of fines defaulter in section 85A(6) of the Tax Administration Act 1994.

The rest of the Act is already in force as it came into force the day after the date on which the Act received the Royal assent.


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

Date of notification in Gazette: 3 November 2011.

This order is administered by the Inland Revenue Department.