Act Repealed Latest version as at 16 October 1901 (as enacted) | 1901 No 19

Charitable Gifts Act 1901

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Contents

Short Title.

When property exempt from duty.

When principal Act to apply.

Act to form part of “The Charitable Gifts Duties Exemption Act, 1883.”

Charitable Gifts Act 1901

Public Act		1901 No 19
Date of assent		16 October 1901

	Title
1	Short Title.
2	When property exempt from duty.
3	When principal Act to apply.
4	Act to form part of “The Charitable Gifts Duties Exemption Act, 1883.”

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 Act, 1901.”

2 When property exempt from duty.

Where by deed or will any property is voluntarily conveyed, devised, bequeathed, or transferred to trustees in trust for the benefit of the public, such conveyance, devise, bequest, or transfer shall be exempt from all duties which, but for this Act, would be payable thereon.

3 When principal Act to apply.

The principal Act shall apply to any charitable bequest, whether or not the institution in whose favour it is made is in existence at the time of the bequest.

4 Act to form part of “The Charitable Gifts Duties Exemption Act, 1883.”

This Act shall form part of and be read together with “The Charitable Gifts Duties Exemption Act, 1883” (herein called “the principal Act”).

Charitable Gifts Act 1901