Act Repealed Latest version as at 08 September 1883 (as enacted) | 1883 No 46

Charitable Gifts Duties Exemption Act 1883

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Charitable Gifts Duties Exemption Act 1883

Public Act		1883 No 46
Date of assent		8 September 1883

	Title
1	Short Title.
2	Interpretation
3	Exemption.
4	Commencement of Act.

An Act to exempt Charitable Gifts from the Payment of Duty.

BE IT ENACTED by the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows:—

1 Short Title.

The Short Title of this Act is “The Charitable Gifts Duties Exemption Act, 1883.”

2 Interpretation

In this Act the term “charitable bequests” includes devises, bequests, and legacies of real or personal property respectively of whatever description to public institutions such as libraries, museums, institutions for the promotion of science and art, colleges and schools, or to hospitals, orphan, lunatic, or benevolent asylums, dispensaries.

3 Exemption.

Notwithstanding anything contained in “The Deceased Persons’ Estates Duties Act, 1881,” or in any other Act of a like character, no duty whatsoever shall be payable in respect of any charitable devise or bequest.

4 Commencement of Act.

This Act shall be held to have been in force as from the first lay of January, one thousand eight hundred and eighty-three.

Charitable Gifts Duties Exemption Act 1883