Estate and Gift Duties Act 1968

If you need more information about this Act, please contact the administering agency: Inland Revenue Department

Versions of this Act

List of amendments incorporated in this version

  • Secondary Legislation Act 2021 (2021 No 7): section 3

  • Public Service Act 2020 (2020 No 40): section 135

  • Education and Training Act 2020 (2020 No 38): section 668

  • Land Transfer Act 2017 (2017 No 30): section 250

  • Heritage New Zealand Pouhere Taonga Act 2014 (2014 No 26): section 107

  • Arts Council of New Zealand Toi Aotearoa Act 2014 (2014 No 1): section 27

  • Companies Amendment Act 2013 (2013 No 111): section 14

  • Financial Markets (Repeals and Amendments) Act 2013 (2013 No 70): section 150

  • Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63): section 245

  • Taxation (Canterbury Earthquake Measures) Act 2011 (2011 No 24): section 13

  • Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109): section 195

  • Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34): section 857

  • Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36): section 57

  • Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109): section 269

  • Income Tax Act 2007 (2007 No 97): section ZA 2(1)

  • Protected Objects Amendment Act 2006 (2006 No 37): section 35

  • Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3): section 299

  • Charities Act 2005 (2005 No 39): section 72

  • Estate and Gift Duties Amendment Act 2005 (2005 No 8)

  • Income Tax Act 2004 (2004 No 35): section YA 2

  • Local Government Act 2002 (2002 No 84): section 262

  • Sport and Recreation New Zealand Act 2002 (2002 No 38): section 62

  • Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32): section 108

  • Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85): sections 243–246

  • Property (Relationships) Amendment Act 2001 (2001 No 5): sections 64(2), 65

  • Taxation (Remedial Matters) Act 1999 (1999 No 98): section 82

  • Estate Duty Repeal Act 1999 (1999 No 64): Part 1

  • Stamp Duty Abolition Act 1999 (1999 No 61): section 7

  • Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59): section 118

  • Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101): section 77

  • Taxation (Remedial Provisions) Act 1997 (1997 No 74): section 119

  • Taxation (Core Provisions) Act 1996 (1996 No 67): section 484

  • Estate and Gift Duties Amendment Act 1996 (1996 No 62)

  • New Zealand Antarctic Institute Act 1996 (1996 No 38): section 18

  • Estate and Gift Duties Amendment Act 1995 (1995 No 23)

  • Income Tax Act 1994 (1994 No 164): section YB 1

  • Estate and Gift Duties Amendment Act 1994 (1994 No 78)

  • Estate and Gift Duties Amendment Act 1993 (1993 No 132)

  • Estate and Gift Duties Amendment Act (No 2) 1992 (1992 No 117)

  • Museum of New Zealand Te Papa Tongarewa Act 1992 (1992 No 19): section 31

  • Estate and Gift Duties Amendment Act 1992 (1992 No 3)

  • Health Research Council Act 1990 (1990 No 68): section 54

  • Estate and Gift Duties Amendment Act 1990 (1990 No 25)

  • Waikato Electricity Authority Amendment Act 1990 (1990 No 5 (L)): section 6

  • Estate and Gift Duties Amendment Act (No 2) 1989 (1989 No 153)

  • Public Finance Act 1989 (1989 No 44): section 65R(3)

  • Sport, Fitness, and Leisure Act 1987 (1987 No 13): section 40(1)(c)

  • Patriotic and Canteen Funds Amendment Act 1987 (1987 No 4): section 3

  • Estate and Gift Duties Amendment Act 1983 (1983 No 3)

  • Inland Revenue Department Amendment Act 1980 (1980 No 32): section 8(2)

  • Judicature Amendment Act 1979 (1979 No 124): section 12

  • Estate and Gift Duties Amendment Act 1979 (1979 No 24)

  • Queen Elizabeth the Second National Trust Act 1977 (1977 No 102): section 30(4)

  • Estate and Gift Duties Amendment Act 1977 (1977 No 58)

  • Government Superannuation Fund Amendment Act 1976 (1976 No 30): section 3(3)

  • Superannuation Schemes Act 1976 (1976 No 3): section 11(3)

  • Fire Service Act 1975 (1975 No 42): section 93(1)

  • Protected Objects Act 1975 (1975 No 41): section 23(b)

  • Estate and Gift Duties Amendment Act (No 2) 1974 (1974 No 33)

  • New Zealand Council for Educational Research Act 1972 (1972 No 35): section 34(3)

  • Estate and Gift Duties Amendment Act 1972 (1972 No 25)

  • Estate and Gift Duties Amendment Act 1971 (1971 No 26)

  • Administration Act 1969 (1969 No 52): section 84(1)

  • Estate and Gift Duties Amendment Act 1969 (1969 No 26)