| Title | |
1 | Short Title, commencement, etc | |
2 | Interpretation | |
| [Repealed] | |
| [Repealed] | |
3 | Limitation on imposition of estate duty [Repealed] | |
4 | Rates of estate duty [Repealed] | |
5 | Final balance [Repealed] | |
| [Repealed] | |
6 | Dutiable estate [Repealed] | |
7 | Property passing under will or intestacy [Repealed] | |
8 | General power of appointment over property [Repealed] | |
9 | Donatio mortis causa [Repealed] | |
10 | Dutiable gift made within 3 years of death [Repealed] | |
11 | Gift with reservation [Repealed] | |
12 | Settlement or other disposition made by deceased [Repealed] | |
13 | Joint property [Repealed] | |
14 | Policy of assurance [Repealed] | |
15 | Interest purchased or provided by the deceased [Repealed] | |
16 | Benefit under group superannuation scheme [Repealed] | |
| [Repealed] | |
17 | Allowable debts [Repealed] | |
| [Repealed] | |
17A | Matrimonial home allowance [Repealed] | |
| [Repealed] | |
18 | Date of valuation of property included in dutiable estate [Repealed] | |
19 | Valuation of property [Repealed] | |
20 | Valuation of land [Repealed] | |
21 | Valuation of land on which trees are growing [Repealed] | |
22 | Valuation of shares [Repealed] | |
23 | Valuation of debt due to deceased [Repealed] | |
24 | Valuation of share or interest in partnership [Repealed] | |
25 | Valuation of annuities and other interests for life or other periods, or expectant on death or other events [Repealed] | |
26 | Valuation of contingent interests [Repealed] | |
| [Repealed] | |
27 | Date of valuation of successions [Repealed] | |
28 | Valuation of successions [Repealed] | |
29 | Valuation of succession to contingent interests [Repealed] | |
30 | Valuation of succession to property subject to encumbrances [Repealed] | |
| [Repealed] | |
| [Repealed] | |
31 | Exemption for property included under section 33 of the Wills Act 1837 (UK) [Repealed] | |
31A | Exemption for property comprised in order under Matrimonial Property Act 1976 [Repealed] | |
32 | Exemption for certain pay of deceased servicemen [Repealed] | |
33 | Exemption for certain gifts or specific bequests or devises [Repealed] | |
34 | Exemption for certain property comprised in a settlement or other disposition of property made by deceased [Repealed] | |
35 | Exemption for pensions payable under group superannuation schemes [Repealed] | |
35A | Exemption for unpaid war pensions and social security benefits [Repealed] | |
35B | Exemption for certain personal chattels [Repealed] | |
35BA | Exemption for base price adjustment under accrual rules in Income Tax Act 1994 [Repealed] | |
| [Repealed] | |
35C | Valuation of succession for purposes of relief [Repealed] | |
36 | Relief for succession of wife [Repealed] | |
37 | Relief for succession of husband [Repealed] | |
38 | Relief for succession of infant children [Repealed] | |
38A | Relief for succession of orphan infant child [Repealed] | |
39 | Relief for successions in estates of servicemen [Repealed] | |
39A | Relief for succession of charitable successor [Repealed] | |
40 | Relief for estate duty paid outside New Zealand [Repealed] | |
41 | Relief from successive estate duties [Repealed] | |
42 | Relief for gift duty [Repealed] | |
| [Repealed] | |
43 | Custody and release of administration by Commissioner [Repealed] | |
43A | Commissioner may defer payment of estate duty on certain mining ventures [Repealed] | |
44 | Estate duty payable although no administration [Repealed] | |
45 | Notice of payments, etc, without administration to be given to Commissioner [Repealed] | |
46 | Administrators’ statement to be delivered to Commissioner [Repealed] | |
47 | High Court may order statements to be delivered [Repealed] | |
48 | Dealing with estate of deceased without administration [Repealed] | |
49 | Assessment of estate duty [Repealed] | |
50 | Composition for estate duty [Repealed] | |
51 | Penalty on unpaid estate duty [Repealed] | |
52 | Interest on unpaid estate duty [Repealed] | |
53 | Estate duty payable by administrator [Repealed] | |
54 | Proportion of estate duty also recoverable from successors [Repealed] | |
55 | How estate duty payable as between successors [Repealed] | |
56 | Estate duty to be a charge on the dutiable estate [Repealed] | |
57 | Registration of charge for estate duty [Repealed] | |
58 | Enforcement of charge for estate duty by High Court [Repealed] | |
59 | Remission of estate duty, penalty, and interest [Repealed] | |
60 | Refund of estate duty, penalty, and interest paid in excess [Repealed] | |
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61 | Gift duty imposed | |
62 | Rates of gift duty | |
63 | Dutiable gift | |
64 | When voluntary contracts to be deemed gifts | |
65 | Disposition of property by controlled company | |
| | |
66 | Date of valuation of dutiable gift | |
67 | Valuation of property | |
68 | Valuation of certain property [Repealed] | |
68A | Valuation of land | |
68B | Objections to special valuations of land | |
68C | Valuation of shares | |
68D | Valuation of debt due to donor or controlled company | |
68E | Valuation of share or interest in partnership | |
68F | Valuation of annuities and life interests | |
68G | Valuation of contingent interests | |
69 | Valuation of property subject to encumbrances | |
70 | No deduction to be made in respect of benefit to donor | |
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71 | Exemptions for gifts up to $2,000 in any year | |
72 | Exemption for gifts for maintenance or education of family | |
73 | Exemption for gifts to charities and certain bodies | |
73B | Exemption for certain gifts of trading stock | |
74 | Exemption for certain elections by members of group superannuation schemes | |
74A | Exemption for gifts between members of consolidated group | |
74B | Exemption for dividends | |
74C | Exemption for gifts in respect of amalgamating companies | |
74D | Exemption for gifts in respect of distribution by co-operative company or company owned by co-operative company | |
75 | Exemption for certain payments by employers | |
75A | Exemption for certain dispositions of relationship property | |
75B | Exemption for base price adjustment under financial arrangements rules in Income Tax Act 2007 | |
75BA | Exemption for gifts of financial arrangements under accrual rules in Income Tax Act 1994 (Part EH, Division 2) [Repealed] | |
75BB | Exemption for gifts of financial arrangements under accruals rules in Income Tax Act 1994 (Part EH, Division 1) [Repealed] | |
75BC | Exemption for gifts of financial arrangements under accruals rules in Income Tax Act 1976 [Repealed] | |
75C | Exemption for certain dispositions of property under Waikato Electricity Authority Act 1988 | |
75D | Exemption for dispositions by raspberry industry entities | |
| | |
76 | Relief for subsequent gift of reserved benefit | |
77 | Relief for gift duty paid outside New Zealand | |
| | |
78 | Instrument presented for stamping may be impounded | |
79 | Gift statement to be delivered to Commissioner by donor | |
80 | Donee to deliver gift statement in default of donor | |
81 | High Court may order gift statement to be delivered | |
82 | Assessment of gift duty | |
83 | Penalty on unpaid gift duty | |
84 | Interest on unpaid gift duty | |
85 | When gift duty payable | |
86 | By whom gift duty payable | |
87 | Gift duty to be a charge on the property comprised in the gift | |
87A | Registration of charge for gift duty | |
87B | Enforcement of charge for gift duty by High Court | |
88 | Remission of penalty and interest on gift duty [Repealed] | |
89 | Refund of gift duty, penalty, and interest paid in excess | |
| [Repealed] | |
90 | Objections to assessments [Repealed] | |
90A | Application of Parts 4A and 8A of Tax Administration Act 1994 | |
91 | Commissioner may alter assessment, or objection may be submitted to Taxation Review Authority [Repealed] | |
92 | When objection may be referred in first instance to High Court [Repealed] | |
92A | Test case procedure [Repealed] | |
93 | Removal of case into Court of Appeal [Repealed] | |
94 | Objections to special valuations of land [Repealed] | |
| | |
95 | Application of Part 9 of Tax Administration Act 1994 | |
96 | Giving of notices [Repealed] | |
97 | Duty recoverable by Commissioner in official name [Repealed] | |
98 | Commissioner may destroy records after 15 years | |
99 | Consequential amendments | |
100 | Repeals, revocations, and savings | |
101 | Transitional provisions | |
| [Repealed] | |
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| Notes | |